Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 17

             (1)  An individual has recognised study commitments if the individual:

                     (a)  receives youth allowance and is undertaking full-time study; or

                     (b)  receives austudy payment under the Social Security Act 1991 ; or

                     (c)  receives a pensioner education supplement under the Social Security Act 1991 ; or

                     (d)  receives assistance under the scheme known as the ABSTUDY scheme; or

                     (e)  is undertaking any other course of education for the purposes of improving his or her work skills and/or employment prospects.

             (2)  For the purposes of subsection (1), if an individual is undertaking an education course then the individual is taken to be doing so even if the individual is not required to participate in any activity for the course (for example, because of a vacation break in the course).

             (3)  The Minister may, by legislative instrument, determine that individuals included in a specified class are individuals who are taken to have recognised study commitments for the purposes of this section.