{"id":"C2004L00145","name":"AUSTUDY Regulations","slug":"austudy-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"443 of 1990","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":25326,"registerId":"commonwealth-C2004L00145-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A Commonwealth allowance for full-time vocational training, except:","content":"1 A Commonwealth allowance for full-time vocational training, except:\n\n(a) AUSTUDY\n\n(b) the Veterans’ Children Education Scheme (under Part 7 of the Veterans’ Entitlements Act 1986);\n\n(c) a current special educational assistance scheme under the Student and Youth Assistance Act 1973:\n\n(i) the Assistance for Isolated Children Scheme;\n\n(ii) the ABSTUDY Scheme\n\n(iii) the Aboriginal Overseas Study Assistance Scheme.\n\n","sortOrder":0},{"sectionNumber":"Sch 2","sectionType":"schedule","heading":null,"content":"Schedule 2\n\n(regulation 33)\n\nInstitutions that are regarded as TAFE Institutions\n\n","sortOrder":1},{"sectionNumber":"Part 1","sectionType":"part","heading":"Australian Capital Territory","content":"Part 1 Australian Capital Territory\n\nElleebana School of Beauty Therapy\n\nMetropolitan Business College\n\nNational Recording Studios\n\nStephanie Roberts International School of Beauty\n\n","sortOrder":2},{"sectionNumber":"Part 2","sectionType":"part","heading":"New South Wales","content":"Part 2 New South Wales\n\nAcademy of Audio Engineers\n\nAcademy of Photogenic Arts\n\nAcupuncture Colleges\n\nAdvanced Careers College\n\nAerospace Aviation\n\nAirtex Aviation Academy\n\nAlpha Beta Colleges\n\nArt and Technology of Make-up College\n\nAustralasian College of Natural Therapies\n\nAustralian Academy — Australian Nanny School\n\nAustralian Academy — Professional Business Colleges of Australia\n\nAustralian Academy of Dramatic Arts\n\nAustralian College of Applied Psychology\n\nAustralian College of Physical Education\n\nAustralian Flyers Pty Ltd\n\nAustralian Institute of Counselling in Addictions\n\nAustralian Institute of Music\n\nAustralian International Conservatorium of Music\n\nAustralian Quality College\n\nAvondale College\n\nAxis Aviation\n\nBankstown Business College\n\nBarton Business College\n\nBedford College\n\nBensons Institute of Hospitality\n\nBilly Blue School of Graphic Design and Advertising\n\nBlue Mountains International Hotel Management School\n\nBridge Business College\n\nBurwood Computer College\n\nBurwood Training College\n\nC B Alexander Agricultural College\n\nCambridge Secretarial College\n\nCareers English and Business College\n\nCentre for Agency Licensing Education\n\nClarendon Secretarial and Business College\n\nCoffs Harbour Business College\n\nCollege of Advanced Secretarial Studies\n\nCollege of Somatic Studies\n\nComputer Power\n\nMJ Denstaff Training Pty Ltd\n\nDynamic Dance Studios\n\nEastwood Secretarial and Coaching College\n\nEmail Training Services\n\nFive Star Hospitality Group\n\nFlair Secretarial College\n\nHayton Travel Training\n\nHeritage Academy of Beauty Therapy\n\nHospitality Training Company\n\nHunter Valley Training Company\n\nHurlstone Marrickville Business College\n\nHurstville Business College\n\nInformatics Institute\n\nIndustrial Skills and Training Providers\n\nInsearch Institute of Commerce\n\nInternational College of Music\n\nInternational Wing Chun Academy\n\nKenvale College\n\nKvB College of Visual Communications\n\nLynwood-Brent College\n\nMacleay College\n\nMacquarie College of Beauty Therapy\n\nMadam Korner Beauty College\n\nMarrickville Business College\n\nMercury Business Colleges\n\nMetropolitan Business College\n\nMurrumbidgee College of Agriculture\n\nMy Little Friend School of Childcare\n\nNational Business College\n\nNational Institute of Dramatic Art\n\nNational Travel Training Institute\n\nNature Care College\n\nNewcastle Advanced School of Beauty Therapy\n\nNorth Coast Academy of the Arts\n\nNorthern Business College\n\nNSW Business College\n\nParsifal College\n\nPower Business College\n\nProfessional Business Colleges of Australia\n\nRegent Business College\n\nSt Patrick’s Business College\n\nSchool of Auto Engineering\n\nSchool of Childcare, Health & Community Studies\n\nStrand College of Beauty Therapy\n\nSupreme Secretarial College\n\nSydney Business and Travel Academy\n\nSydney Graphics College\n\nThe Metropolitan Business College\n\nTourism Training Centre\n\nWhitehouse School\n\nWilliam Blue Management School\n\nWilliams Business College\n\nWilliams Secretarial College\n\nWivenhoe Vocational College\n\nWyong Leisure Learning Centre\n\n","sortOrder":3},{"sectionNumber":"Part 3","sectionType":"part","heading":"Northern Territory","content":"Part 3 Northern Territory\n\nNote: No Northern Territory institutions are regarded as TAFE institutions.\n\n","sortOrder":4},{"sectionNumber":"Part 4","sectionType":"part","heading":"Queensland","content":"Part 4 Queensland\n\nAcademy of Natural Therapies, Burleigh Heads\n\nAcademy of the Darling Downs (formerly Jennifer Rose Business Academy)\n\nAchievers Business College, Brisbane City\n\nAir Training Centre, Archerfield\n\nAmarna College of Beauty\n\nAscent Career & Business Training Centre (Western Suburbs SkillShare t/as)\n\nAustralian College for Investigators and Agents Pty Ltd\n\nAustralian College of Nannies\n\nAustralian College of Natural Medicine, Fortitude Valley\n\nAustralian Horticultural Correspondence School\n\nAustralian Institute of Applied Science\n\nBaptist Theological College of Queensland\n\nBible College of Queensland\n\nBridging the Gap Job Help Gold Coast Inc., Southport and Nerang\n\nBrisbane College of Theology (Consortium)\n\nBrisbane Commercial College\n\nBrisbane Dance School\n\nBrisbane School of Hairdressing, City and Gold Coast\n\nBundaberg Skills Centre (SkillShare)\n\nBusiness and Commercial College, North Quay\n\nCadet Inc\n\nCairns Business College\n\nCaloundra Business College\n\nCapricornia SkillShare\n\nChallenge Aviation Academy\n\nCharlton Brown Nanny College\n\nChez Belle School of Beauty Therapy\n\nChopperline Flight Training\n\nChristian Heritage College\n\nCollege of Natural Beauty\n\nCommercial Studies Centre\n\nComputer Power Training Institute, Brisbane City\n\nFlight Training Australia\n\nFogarty’s Aviation Academy, Mudjimba\n\nGold Coast Aviation Centre\n\nGold Coast Business Academy, Surfers Paradise\n\nGold Coast College of Business, Bundall\n\nGold Coast College of Christian Ministry\n\nGold Coast Training Academy\n\nGroup Training Australia — Gold Coast Inc\n\nHempels Aviation\n\nHospitality Training Association College\n\nHughes Hospitality School\n\nInternational School of Scientific Beauty\n\nJubilee International Bible College, Stafford Heights\n\nKelly Business College\n\nKenmore Christian College\n\nLogan City Business Academy, Springwood\n\nLogan ITeC\n\nLorraine Martin Commercial College, Brisbane City\n\nMatters In Gray — School of Hairdressing\n\nNorth Queensland College of Ministry\n\nPan Pacific Hotel Career Development Institute, Broadbeach\n\nPARTEC\n\nPhoenix Air Training Services, Coolangatta\n\nPlanet Downs\n\nProfessional Academy of Tourism and Hospitality\n\nQueensland Aerospace Training College\n\nQueensland Business College\n\nQueensland Commercial College, Brisbane City\n\nQueensland Housing and Construction Group Training Scheme\n\nQueensland Institute of Natural Science\n\nQueensland School of Professional Hairdressing\n\nRobyn Murphy Business Centre Pty Ltd\n\nRoss Adams School of Hairdressing, Stones Corner\n\nRoyal Queensland Aero Club, Archerfield\n\nSkytech International Flying School\n\nStrikeforce Ministry Training Institute\n\nSuncoast Flying Services\n\nSunshine Coast Business Academy, Maroochydore\n\nThe Advertising Academy\n\nThe Beauty Therapy Centre\n\nThe Chandos School of Health and Beauty\n\nThe Commercial Art Training Centre\n\nThe Nanny and Child Care Training Centre\n\nThe Nanny School\n\nThe Office Business Academy, Brisbane City\n\nThe Perfect Fit Institute for Fitness Professionals\n\nThe Southport College of Business\n\nThuringowa Job Training Centre\n\nToowoomba Coaching and Business College\n\nTop Office Personnel\n\nTransport Training Institute\n\nVerona Therapy & Beauty Clinic, Southport\n\nWendy Le Noble and Co., Underwood\n\nWorkskills Advancement Corporation\n\n","sortOrder":5},{"sectionNumber":"Part 5","sectionType":"part","heading":"South Australia","content":"Part 5 South Australia\n\nAdelaide Bible College\n\nAdelaide Central School of Art\n\nAdelaide College of Divinity\n\nAdelaide Hospitality and Tourism School\n\nAdelaide Legal and Commercial\n\nAFTA Travel College\n\nBible College of South Australia (Australian College of Theology)\n\nBurleigh College (SA Baptist Theological College)\n\nClements School of Management\n\nClip Joint Academy of Hairdressing\n\nCollege of Traditional Therapies\n\nCommercial Training Consultants Pty Ltd\n\nCOMSKILL Incorporated\n\nEngineering Metal Fabrication Training Centre Inc\n\nHeather Langton Academy of Beauty Therapy\n\nHyde Park College of Beauty Therapy\n\nInternational College of Hotel Management\n\nLuther Campus\n\nMidland Business Service\n\nMuirden Business Studies Centre Ltd\n\nPam Arnold Centre\n\nPeacock Academy of Make-up Artistry\n\nPerfect Fit — Institute for Fitness Professionals\n\nPride’s Business College\n\nReceptionist Centre Business College (Travel and Tourism Academy)\n\nResort and Restaurant Training\n\nSA College of Natural Therapies and Traditional Chinese Medicine\n\nShermans Hairdressing Academy\n\nSouth-East Academy of Hairdressing\n\nSouthern Training Providers\n\nStone’s College Ltd\n\nSyndicate International School of Hairdressing\n\nWEA (Workers’ Educational Association of SA Inc)\n\n","sortOrder":6},{"sectionNumber":"Part 6","sectionType":"part","heading":"Victoria","content":"Part 6 Victoria\n\nAbbott Hospitality Training and Development\n\nApollo Bay Community Centre\n\nAssociation of Professional Engineers and Scientists, Australia\n\nAustralian Academy of Business Studies\n\nAustralian Academy of Hairdressing\n\nAustralian Alpine Institute\n\nAustralian Ballet School\n\nAustralian Chamber of Manufacture\n\nAustralian College of Hair Design and Beauty\n\nAustralian College of Photography, Art and Communication P/L\n\nAustralian College of Travel and Hospitality\n\nAustralian Guild of Music Education\n\nBallarat Adult and Further Education Centre Inc\n\nBible College of Victoria\n\nCames Business College\n\nCentre of Excellence\n\nChalmers Business College\n\nChild and Family Centre Network\n\nColac Adult Education Group Inc\n\nComplete Hospitality Training\n\nComputer Training Institute\n\nda Silva College of Business and Tourism\n\nDandenong Business College\n\nEchuca Workskills Inc\n\nElectrical and Electronic Centre\n\nElly Lukas Beauty Therapy College\n\nEmerson Office Training\n\nGippsland Business College\n\nHales College\n\nHarvest Bible College\n\nHelene Abicair College of Advanced Beauty Therapy\n\nHolmes Colleges\n\nInstitute of Theological Education\n\nKingsley College\n\nKingswood Institute of Tertiary Education\n\nLang’s Business College\n\nMacquarie Commercial College\n\nMain Street Business College\n\nMarcus Oldham Farm Management College\n\nMarketing Association of Australia and New Zealand\n\nMelba Memorial Conservatorium of Music\n\nMelbourne Administrative Staff College\n\nMelbourne College of Divinity\n\nMelbourne College of Hair and Beauty\n\nMelbourne School of Art and Photography\n\nNational Theatre Ballet School\n\nNatural Skincare College\n\nOceania Polytechnic\n\nOhel Chana College of Advanced Jewish Education for Women\n\nPhotography Studies College\n\nPivot Point Hairdressing College\n\nPresbyterian Theological Hall\n\nProceed Inc\n\nRabbinical College of Australia and New Zealand\n\nRecording Technology Training Centre\n\nReformed Theological College\n\nRidley College\n\nSalvation Army Training College\n\nSchool of Audio Engineering\n\nSouth Barwon Employment Skills Centre Inc\n\nSouthern Cross Bible College\n\nStott’s Commercial College\n\nStott’s Correspondence College\n\nSummer School of Linguistics\n\nSusan Rogan Nanny School\n\nSuzan Johnston\n\nTaylor’s Institute of Advanced Studies Ltd\n\nUpper Yarra Community House Inc\n\nVictoria Business College\n\nVictoria College (formerly Victoria International College)\n\nVictoria College of Beauty Therapy\n\nVocation Australia\n\nWarrnambool Self Education and Learning Inc\n\n","sortOrder":7},{"sectionNumber":"Part 7","sectionType":"part","heading":"Western Australia","content":"Part 7 Western Australia\n\nAcademy of Hotel and Catering Pty Ltd\n\nAdult Worklink Inc\n\nAerotechnical Skills College\n\nAFTA Travel College\n\nAlbany and Districts SkillShare\n\nAlexander College\n\nAustralian College of Beauty Therapy\n\nAustralian Institute for University Studies (AUIS)\n\nAustralian International College of Commerce\n\nAustralian Learning Academy\n\nAustralian Nanny School\n\nAustralian National Institute of Higher Education\n\nBaptist Theological College\n\nBassendean Auto Workshop Project\n\nBeaufort College\n\nCity Business College\n\nEdwards Business College\n\nEsperance College\n\nFremantle Education Centre\n\nGroup Training Perth Inc\n\nHospitality Group Training (WA) Inc\n\nJim Bradley Training Consultancy\n\nKalgoorlie College\n\nMetropolitan Industries Group Training Association of WA Inc\n\nMontessori World Educational Institute (Aust) Inc\n\nMorrison Consulting and Training\n\nOceanic Institute of Classical Homeopathy\n\nOlympia Business Training Centre\n\nPeel District SkillShare\n\nPerth Academy of Natural Therapies\n\nPerth Bible College\n\nPerth Centre For Applied Christian Studies\n\nPerth College of Beauty Therapy\n\nPerth Commercial College\n\nPerth Hospitality Professionals\n\nPerth Institute of Business and Technology\n\nPerth ITeC Pty Ltd\n\nPerth School of Hospitality and Tourism\n\nPhoenix Business Training Centre\n\nPlumbing and Painting Industry Skills and Technical Centre\n\nReceptionist Service Training Centre\n\nRegional Training Services, Albany\n\nRegional Training Services, Bunbury\n\nRetails Skills Centre WA Inc\n\nRhema Bible Training Centre\n\nSouthern Cross Bible College\n\nSuzie Craddock School of Beauty Therapy\n\nWA Bible College\n\nWA International College\n\nWA Institute of Beauty Therapy\n\nWestrek\n\nWooden Boat Works\n\n","sortOrder":8},{"sectionNumber":"Part 8","sectionType":"part","heading":"Tasmania","content":"Part 8 Tasmania\n\nTasmanian College of Ministries, Hobart\n\nWEC Missionary College, Launceston\n\nZenith Business College, Hobart\n\nNote Higher Education Institutions\n\nHigher education institution is defined in subregulation 33 (3).\n\nThe institutions that qualified as higher education institutions as at 1 June 1990 were:\n\nAustralian Defence Force Academy\n\nCanberra Institute of the Arts\n\nSignadou College of Education\n\nThe Australian National University\n\nUniversity of Canberra\n\nNEW SOUTH WALES\n\nArmidale College of Advanced Education\n\nAvondale College\n\nCatholic College of Education Sydney Ltd\n\nCharles Stuart University\n\nCumberland College of Health Sciences\n\nHawkesbury Agricultural College\n\nHunter Institute of Higher Education\n\nKuring-gai College of Advanced Education\n\nMacarthur Institute of Higher Education\n\nMitchell College of Advanced Education\n\nNational Institute of Dramatic Art\n\nNepean College of Advanced Education\n\nNew South Wales State Conservatorium of Music\n\nNorthern College of Advanced Education\n\nOrange Agricultural College\n\nRiverina-Murray Institute of Higher Education\n\nSydney College of Advanced Education\n\nThe Australian Film, Television and Radio School\n\nThe Macquarie University\n\nThe New South Wales Institute of the Arts\n\nThe University of New South Wales\n\nThe University of Newcastle\n\nThe University of Wollongong\n\nUniversity of New England\n\nUniversity of Sydney\n\nUniversity of Technology, Sydney\n\nUniversity of Western Sydney\n\nNORTHERN TERRITORY\n\nBatchelor College\n\nNorthern Territory University\n\nQUEENSLAND\n\nBrisbane College of Advanced Education\n\nCapricornia Institute of Advanced Education\n\nDarling Downs Institute of Advanced Education\n\nGold Coast College of Advanced Education\n\nGriffith University\n\nJames Cook University of North Queensland\n\nMcAuley College\n\nQueensland Agricultural College\n\nQueensland Conservatorium of Music\n\nQueensland University of Technology\n\nThe University of Queensland\n\nRoseworthy Agricultural College\n\nSouth Australian College of Advanced Education\n\nSouth Australian Institute of Technology\n\nThe Flinders University of South Australia\n\nThe University of Adelaide\n\nTASMANIA\n\nAustralian Maritime College\n\nTasmanian State Institute of Technology\n\nUniversity of Tasmania\n\nVICTORIA\n\nBallarat College of Advanced Education\n\nBendigo College of Advanced Education\n\nChisholm Institute of Technology\n\nDeakin University\n\nFootscray Institute of Technology\n\nGippsland Institute of Advanced Education\n\nHawthorn Institute of Catholic Education\n\nInstitute of Catholic Education\n\nLa Trobe University\n\nMarcus Oldham College of Farm Management\n\nMonash University\n\nPhillip Institute of Technology\n\nRoyal Melbourne Institute of Technology Ltd\n\nSwinburne Limited\n\nThe Victorian College of the Arts\n\nThe Western Institute\n\nThe Wodonga Institute of Tertiary Education\n\nUniversity of Melbourne\n\nVictoria College\n\nVictorian College of Agriculture and Horticulture\n\nVictorian College of Pharmacy Ltd\n\nWarrnambool Institute of Advanced Education\n\nCurtin University of Technology\n\nMurdoch University\n\nThe University of Western Australia\n\nWestern Australian College of Advanced Education\n\n","sortOrder":9},{"sectionNumber":"Sch 6","sectionType":"schedule","heading":null,"content":"Schedule 6\n\nFRINGE BENEFITS\n\nTABLE OF PROVISIONS\n\nPart 1 Preliminary\n\nClause\n\n| 1. | Definitions |\n| --- | ------------------------------------------------- |\n| 2. | Foreign currency rates to be used in calculations |\n\nPart 2 Car Benefits\n\n","sortOrder":10},{"sectionNumber":"Div 1","sectionType":"division","heading":"What is a car benefit?","content":"Division 1 What is a car benefit?\n\n| 3. | Definitions |\n| --- | ------------ |\n| 4. | Car benefits |\n\n","sortOrder":11},{"sectionNumber":"Div 2","sectionType":"division","heading":"Exempt car benefits","content":"Division 2 Exempt car benefits\n\n| 5. | Exempt car benefits |\n| --- | ------------------- |\n\n","sortOrder":12},{"sectionNumber":"Div 3","sectionType":"division","heading":"Value of a car benefits","content":"Division 3 Value of a car benefits\n\n| 6. | Method of valuing car benefits |\n| --- | ------------------------------ |\n\nPart 3 Health Insurance Benefits\n\nDivision 1 What is a health insurance benefit?\n\n| 7. | Health insurance benefits |\n| --- | ------------------------- |\n\nDivision 2 Value of a health insurance benefit\n\n| 8. | Value of health insurance benefits |\n| --- | ---------------------------------- |\n\nPart 4 Housing Benefits\n\nDivision 1 What is a housing benefit?\n\n| 9. | Definitions |\n| --- | ---------------- |\n| 10. | Housing benefits |\n\nDivision 2 Exempt housing benefits\n\n| 11. | Exempt housing benefits |\n| --- | ----------------------- |\n\nDivision 3 Value of a housing benefit\n\n| 12. | Method of valuing housing benefits |\n| --- | ---------------------------------- |\n\nPart 5 Loan Benefits\n\nDivision 1 What is a loan benefit?\n\n| 13. | Definitions |\n| --- | ------------- |\n| 14. | Loan benefits |\n\nDivision 2 Exempt loan benefit?\n\n| 15. | Exempt loan benefits |\n| --- | -------------------- |\n\nDivision 3 Value of a loan benefit?\n\n| 16. | Method of valuing loan benefits |\n| --- | ------------------------------- |\n| 17. | What is a housing loan? |\n| 18. | What is a relevant interest? |\n\nPart 6 School Fees Benefits\n\nDivision 1 What is a school fees benefit?\n\n| 19. | Definition |\n| --- | -------------------- |\n| 20. | School fees benefits |\n\nDivision 2 Value of a school fees benefit?\n\n| 21. | Value of school fees benefits |\n| --- | ----------------------------- |\n\nSchedule 6\n\n(subregulations 86 (9)\n\nand 94 (1C))\n\nFringe Benefits\n\nPart 1 Preliminary\n\n1 Definitions\n\nIn this Schedule, unless the contrary intention appears:\n\n> arrangement means:\n\n(a) an agreement, promise, understanding or undertaking:\n\n(i) whether express or implied; and\n\n(ii) whether or not enforceable, or intended to be enforceable, by legal proceedings; and\n\n(b) any action, conduct, plan, proposal or scheme, whether unilateral or otherwise.\n\n> associate has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.\n\n> employer:\n\n(a) means a person who paid, pays, or is liable to pay, salary or wages to an employee; and\n\n(b) includes:\n\n(i) in the case of an unincorporated body of persons, except a partnership — the manager or other principal officer of that body; and\n\n(ii) in the case of a partnership — each partner; and\n\n(iii) the Commonwealth or a State or Territory or an authority of the Commonwealth or of a State or Territory.\n\n> market exchange rate, in relation to a foreign currency, means the on-demand airmail buying rate for the currency that is available at the Commonwealth Bank of Australia.\n\n> place of residence, in relation to a person, means:\n\n(a) a place where the person resides; or\n\n(b) a place where the person has sleeping accommodation;\n\nwhether on a permanent or temporary basis and whether or not on a shared basis.\n\n> recipient means an employee or a dependant of the employee.\n\n> salary or wages means salary, wages, commission, bonuses or allowances paid (whether at piece-work rates or otherwise) to an employee in the capacity of employee.\n\n> working day, in relation to an office of the Commonwealth Bank of Australia in a place, means a day (except a Saturday, a Sunday or a day that is a public holiday at that place) when the office is open to the public for business.\n\n","sortOrder":13},{"sectionNumber":"2","sectionType":"section","heading":"Foreign currency rates to be used in calculations","content":"2 Foreign currency rates to be used in calculations\n\n(1) If the value of a fringe benefit is expressed in a foreign currency, the value of the fringe benefit is to be calculated in Australian currency using the market exchange rate for 1 July in the relevant fringe benefits year.\n\n(2) If there is no market exchange rate for 1 July in the relevant fringe benefits year, the market exchange rate to be used is the market exchange rate that applied on the last working day before that 1 July.\n\nPart 2 Car Benefits\n\nDivision 1 What is a car benefit?\n\n3 Definitions\n\n> car means a motor vehicle that is a road vehicle designed to carry a load of less than 1 tonne, or fewer than 9 passengers, but does not include a motor cycle or similar vehicle.\n\n> private use, in relation to:\n\n(a) a car; and\n\n(b) an employee or an associate of an employee;\n\n> means use of the car by the employee or associate that is not exclusively within the employee’s employment.\n\n> work-related travel, in relation to an employee, means:\n\n(a) travel by the employee between:\n\n(i) the employee’s place of residence; and\n\n(ii) the employee’s place of employment or any other place from, or at, which the employee performs the duties of his or her employment; or\n\n(b) travel by the employee that is incidental to travel in the course of performing the duties of his or her employment.\n\n","sortOrder":14},{"sectionNumber":"4","sectionType":"section","heading":"Car benefits","content":"4 Car benefits\n\n(1) An employee receives a car benefit if:\n\n(a) a car under the control of another person (in this Part called the provider):\n\n(i) is applied to a private use by the employee or an associate of the employee; or\n\n(ii) is taken under subclause (2), (3) or (4) to be available for the private use of the employee or an associate of the employee; and\n\n(b) either:\n\n(i) the provider is the employer, or an associate of the employer, of the employee or another person acting for the employer or associate; or\n\n(ii) the car is applied or available in that way under an arrangement between:\n\n(A) the provider or another person; and\n\n(B) the employer or an associate of the employer.\n\n(2) A car is taken to be available at a particular time for the private use of the employee or an associate of the employee if:\n\n(a) the car is under the control of a person who is:\n\n(iii) another person with or for whom the employer or associate has an arrangement relating to the use or availability of the car; and\n\n(b) the car is garaged or kept at or near a place of residence of the employee or of an associate of the employee.\n\n(3) A car is taken to be available at a particular time for the private use of the employee or an associate of the employee if:\n\n(a) the car is held by a person who is:\n\n(iii) another person with or for whom the employer or associate has an arrangement relating to the use or availability of the car; and\n\n(b) the car is not at business premises of:\n\n(iii) some other person with or for whom the employer or associate has an arrangement relating to the use or availability of the car; and\n\n(c) either:\n\n(i) the employee is entitled to apply the car to a private use at that time; or\n\n(ii) the employee is not performing the duties of his or her employment at that time and has custody or control of the car; or\n\n(iii) an associate of the employee is entitled to use the car at that time; or\n\n(iv) an associate of the employee has control of the car at that time.\n\n(4) For the purposes of subclause (3), if a prohibition on the use of a car, or on the application of a car for a private use, by a person is not consistently enforced, the person is taken to be entitled to use the car, or to apply the car to a private use, despite the prohibition.\n\n(5) For the purposes of this clause, a car that is let on hire to a person under a hire-purchase agreement is taken:\n\n(a) to have been purchased by the person when the person first took the car on hire; and\n\n(b) to have been owned by the person in the fringe benefits year concerned.\n\n(6) A reference in this Part to a car held by the provider does not include a reference to:\n\n(a) a taxi let on hire to the provider; or\n\n(b) a car let on hire to the provider under an agreement of a kind that is ordinarily entered into by persons taking cars on hire on an hourly, daily, weekly or other short-term basis.\n\n(7) Paragraph (6) (b) does not apply if the car has been, or may reasonably be expected to be, on hire under successive agreements of a kind that results in substantial continuity of the hiring of the car.\n\nDivision 2 Exempt car benefits\n\n","sortOrder":15},{"sectionNumber":"5","sectionType":"section","heading":"Exempt car benefits","content":"5 Exempt car benefits\n\n(1) A car benefit provided in respect of the employment of the employee is an exempt car benefit if:\n\n(a) the car is:\n\n(i) a taxi, panel van or utility truck; or\n\n(ii) any other road vehicle designed to carry a load of less than 1 tonne (other than a vehicle designed for the principal purpose of carrying passengers); and\n\n(b) the only private use of the car at a time when the benefit was provided was:\n\n(i) work-related travel of the employee; or\n\n(ii) other minor, infrequent and irregular private use by the employee or an associate of the employee.\n\n(2) A car benefit provided as a result of the employment of the employee is an exempt car benefit if the car was unregistered when the car was under the control of the employee.\n\nDivision 3 Value of a car benefit\n\n","sortOrder":16},{"sectionNumber":"6","sectionType":"section","heading":"Method of valuing car benefits","content":"6 Method of valuing car benefits\n\n(1) The value of a car benefit is calculated as follows:\n\nStep 1. Work out the engine capacity of the car and go to the relevant Part of the Car Benefits Value Table.\n\nStep 2. Work out how old the car is and go to the relevant row in the Table.\n\nStep 3. Work out how many complete months in the relevant fringe benefits year the person had or will have the car benefit and go to the relevant column in the Table: the number set out at the intersection of that row and that column is the value of the car benefit for the period of use or availability.\n\n> Note If the person is a member of a couple, the value of the car benefit must be halved in certain circumstances (see subclause (2).\n\n

CAR BENEFITS VALUE TABLE

Item

Car age (in years)

Period of use (in completed months)

PART A — Car engine size up to 1600cc

1

2

3

4

5

6

7

8

9

10

11

12

1

1

$

93.8

$

188

$

281

$

376

$

469

$

563

$

656

$

750

$

844

$

938

$

1031

$

1125

2

2

83.6

168

252

336

420

504

588

672

756

840

923.8

1008

3

3

74.2

148

223

297

371

445

520

594

668

742

816.4

890.6

4

4

64.5

129

193

258

322

387

451

516

580

645

709

773.4

5

5

54.7

109

164

219

273

328

383

438

492

547

601.6

656.3

6

6

44.9

89.8

135

180

225

270

314

359

404

449

494.1

539.1

7

7

35.2

70.3

105

141

176

211

246

281

316

352

386.7

421.9

8

8

25.4

50.8

76.2

102

127

152

178

203

229

254

279.3

304.7

9

9

15.6

31.3

46.9

62.5

78.1

93.8

109

125

141

156

171.9

187.5

10

10+

5.86

11.7

17.6

23.4

29.3

35.2

41

46.9

52.7

58.6

64.45

70.31

PART B — Car engine size 1601cc to 2850cc

11

1

229

458

688

917

1146

1375

1604

1833

2063

2292

2521

2750

12

2

210

422

633

844

1055

1266

1477

1688

1898

2109

2320

2531

13

3

193

385

578

771

964

1156

1349

1542

1734

1927

2120

2313

14

4

174

349

523

698

872

1047

1221

1396

1570

1745

1919

2094

15

5

156

313

469

625

781

938

1094

1250

1406

1563

1719

1875

16

6

138

276

414

552

690

828

966

1104

1242

1380

1518

1656

17

7

120

240

359

479

599

719

839

958

1078

1198

1318

1438

18

8

102

203

305

406

508

609

711

813

914

1016

1117

1219

19

9

83.3

167

250

333

417

500

583

667

750

833

916.7

1000

20

10+

65.1

130

195

260

326

391

456

521

586

651

716.1

781.3

PART C — Car engine size more than 2850cc

21

1

354

708

1063

1417

1771

2125

2479

2833

3188

3542

3896

4250

22

2

327

656

984

1313

1641

1969

2297

2625

2953

3281

3609

3938

23

3

302

604

906

1208

1510

1813

2115

2417

2719

3021

3323

3625

24

4

276

552

828

1104

1380

1656

1932

2208

2484

2760

3036

3313

25

5

250

500

750

1000

1250

1500

1750

2000

2250

2500

2750

3000

26

6

224

448

672

896

1120

1344

1568

1792

2016

2240

2464

2688

27

7

198

396

594

792

990

1188

1385

1583

1781

1979

2177

2375

28

8

172

344

516

688

859

1031

1203

1375

1547

1719

1891

2063

29

9

146

292

438

583

729

875

1021

1167

1313

1458

1604

1750

30

10+

120

240

359

479

599

719

839

958

1078

1198

1318

1438

\n```\n\n(2) If:\n\n(a) the person is member of a couple; and\n\n(b) the person’s partner receives a car benefit in the relevant fringe benefits year and\n\n(c) the person’s and the partner’s car benefits relate to the same car for the same period;\n\nthe value of the car benefit is halved.\n\nPart 3 Health Insurance Benefits\n\nDivision 1 What is a health insurance benefit?\n\n7 Health insurance benefits\n\nIf:\n\n(a) an employer, an associate of an employer or another person acting for the employer or associate, pays an amount, directly or indirectly, to a private health insurance fund; and\n\n(b) the amount is for the cost of private health insurance; and\n\n(c) the private health insurance covers the recipient;\n\nthe payment is taken to be a health insurance benefit provided by the person to the recipient.\n\nDivision 2 Value of a health insurance benefit\n\n","sortOrder":17},{"sectionNumber":"8","sectionType":"section","heading":"Value of health insurance benefits","content":"8 Value of health insurance benefits\n\nThe value of a health insurance benefit is the amount of the payment that constitutes the health insurance benefit.\n\nPart 4 Housing Benefits\n\nDivision 1 What is a housing benefit?\n\n9 Definitions\n\n> census population, in relation to an urban centre, means the census count on an actual location basis of the population of the urban centre specified in the results of the Census of Population and Housing taken by the Australian Statistician on 30 June 1981 that were published by the Australian Statistician in the document entitled ‘Persons and Dwellings in Local Government Areas and Urban Centres’.\n\n> disadvantaged person means a person who is intellectually, psychiatrically, or physically handicapped.\n\n> eligible urban area means:\n\n(a) an area that:\n\n(i) is situated in an area described in Schedule 2 to the Income Tax Assessment Act 1936; and\n\n(ii) is an urban centre with a census population of 28,000 or more; or\n\n(b) another area that is an urban centre with a census population of 14,000 or more.\n\n> Note See paragraph 12 (7) (c).\n\n> housing right, in relation to a person, means a lease or licence granted to the person to occupy or use a unit of accommodation, to the extent that the lease or licence is in force when the unit of accommodation is the person’s usual place of residence.\n\n> mature person means a person who has reached the age of 60 years.\n\n> residential premises means a house or hostel used exclusively for the provision of residential accommodation to:\n\n(a) mature persons or disadvantaged persons and dependent children of mature persons or disadvantaged persons; and\n\n(b) persons the duties of whose employment consist of, or consist principally of, caring for persons referred to in paragraph (a); and\n\n(c) partners and children of persons referred to in paragraph (b).\n\n> surface route means a route between 2 places that is not an air route.\n\n> unit of accommodation includes:\n\n(a) a house, flat or home unit; and\n\n(b) accommodation in a house, flat or home unit; and\n\n(c) accommodation in a hotel, hostel, motel or guesthouse; and\n\n(d) accommodation in a bunkhouse or other living quarters; and\n\n(e) accommodation in a ship, vessel or floating structure; and\n\n(f) a caravan or other mobile home.\n\n> urban centre means an area described as an urban centre or bounded locality in the results of the Census of Population and Housing taken by the Australian Statistician on 30 June 1981 that were published by the Australian Statistician in the document entitled ‘Persons and Dwellings in Local Government Areas and Urban Centres’.\n\n","sortOrder":18},{"sectionNumber":"10","sectionType":"section","heading":"Housing benefits","content":"10 Housing benefits\n\nAn employee is taken to be provided with a housing benefit if the employee’s employer, an associate of the employer or another person acting for the employer or associate:\n\n(a) provides the recipient with a housing right; or\n\n(b) makes rental, lease or mortgage payments, directly or indirectly, for the recipient.\n\nDivision 2 Exempt housing benefits\n\n","sortOrder":19},{"sectionNumber":"11","sectionType":"section","heading":"Exempt housing benefits","content":"11 Exempt housing benefits\n\nIf, in a period:\n\n(a) the employer of a recipient is:\n\n(i) the Commonwealth, or a State or Territory, or a Commonwealth, State or Territory authority; or\n\n(ii) a religious institution; or\n\n(iii) a non-profit company;\n\nwhose activities consist of, or include, caring for mature persons or disadvantaged persons; and\n\n(b) the duties of the recipient’s employment consist of, or consist principally of, caring for mature or disadvantaged persons; and\n\n(c) in the performance of those duties the recipient lives, together with mature persons or disadvantaged persons, in residential premises of the employer; and\n\n(d) the fact that the recipient lives in those premises is directly related to the provision, in the course of the performance of the duties of the recipient’s employment, of care to the mature persons or disadvantaged person living in those premises;\n\nany benefit arising from the provision in that period of that accommodation to the recipient who resides in those premises with the recipient, is an exempt housing benefit.\n\nDivision 3 Value of a housing benefit\n\n","sortOrder":20},{"sectionNumber":"12","sectionType":"section","heading":"Method of valuing housing benefits","content":"12 Method of valuing housing benefits\n\n(1) The value of a housing benefit is calculated as follows:\n\nStep 1. Work out the location of the unit of accommodation and go to the appropriate row of the Housing Benefits Value Table.\n\nStep 2. Work out the type of accommodation and go to the appropriate column in the Table: the number set out at the intersection of that row and that column is the amount of the weekly market rent of the unit of accommodation.\n\n> Note If the recipient is a member of a couple, the weekly market rent is to be halved in certain circumstances (see subclause (4).\n\nStep 3. Work out how many complete weeks in the relevant fringe benefits year the unit of accommodation was, or will be, available to the recipient.\n\nStep 4. Multiply the weekly market rent of the unit of accommodation by the number obtained in Step 3: the result is the provisional value of the housing benefit.\n\nStep 5. Work out the allowable rent for the unit of accommodation in the relevant fringe benefits year using subclause (3).\n\n> Note If the recipient is a member of a couple, the allowable rent is to be halved in certain circumstances (see subclause (4).\n\nStep 6. Take the allowable rent away from the provisional value of the housing benefit: the result is the value of the housing benefit.\n\n(2) The following table is to be used in calculating the value of housing benefit:\n\n

HOUSING BENEFITS VALUE TABLE

Type of accommodation

Location

House, flat or home unit

Any other unit of accommodation

3 or more bedrooms

$

1–2 bedrooms

$

$

Metropolitan

140

120

85

Non-metropolitan

100

90

70

Special housing location

80

80

25

Outside Australia

140

120

85

\n```\n\n> Note For the meaning of metropolitan, non-metropolitan location and special housing location, see subclauses (5), (6) and (7).\n\n(3) The allowable rent is the amount of rent that is or was payable for the unit of accommodation in the relevant fringe benefits year by:\n\n(a) if the recipient is not a member of a couple — the recipient; or\n\n(b) if the recipient is a member of a couple — the recipient and the recipient’s partner.\n\n(4) If:\n\n(a) the recipient is a member of a couple; and\n\n(b) the recipient’s partner receives a housing benefit in the relevant fringe benefits year; and\n\n(c) the recipient’s and the recipient’s housing benefits relate to the same unit of accommodation for the same period;\n\nthe weekly market rent obtained in Step 2 in subclause (1) and the allowable rent obtained in Step 5 in that subclause are both halved.\n\n(5) Canberra and the capital of each State, and of the Northern Territory, are metropolitan locations (except as affected by subclause (7)).\n\n(6) A unit of accommodation is in a non-metropolitan location if the unit of accommodation:\n\n(a) is in Australia; and\n\n(b) is not in a metropolitan location; and\n\n(c) is not in a special housing location.\n\n(7) A unit of accommodation is in a special housing location if the unit is in Australia and one of the following paragraphs applies to it:\n\n(a) it is in an area that is:\n\n(i) described in Schedule 2 to the Income Tax Assessment Act 1936; and\n\n(ii) an urban centre with a census population of less than 28,000;\n\n(b) it is in an area that is:\n\n(i) not described in Schedule 2 to the Income Tax Assessment Act 1936; and\n\n(ii) an urban centre with a census population of less than 14,000;\n\n(c) at the date of commencement of these Regulations, it is not:\n\n(i) less than 40 kilometres, by the shortest practicable surface route, from the centre point of an eligible urban area with a census population of less than 130,000; or\n\n(ii) less than 100 kilometres, by the shortest practicable surface route, from the centre point of an eligible urban area with a census population of more than 130,000;\n\n(d) it is provided by the Commonwealth as a housing benefit for a member of the Australian Defence Force.\n\n(8) For the purposes of paragraph (7) (c), the distance, by the shortest practicable surface route, between a location (in this subclause called the tested location) and the centre point of an eligible urban area is:\n\n(a) if there is only 1 location within the eligible urban area from which distances between the eligible urban area and other places are usually measured — the distance, by the shortest practicable surface route, between the tested location and that location; and\n\n(b) if there are 2 or more locations within the eligible urban area from which distances between parts of the eligible urban area and other places are usually measured — the distance, by the shortest practicable surface route, between the tested location and the location that is the principal location of those parts.\n\nPart 5 Loan Benefits\n\nDivision 1 What is a loan benefit?\n\n13 Definitions\n\n> arm’s length loan means a loan the parties to which are not under a special duty or obligation to each other in relation to the loan.\n\n> debtor means a recipient who is under an obligation to pay or repay an amount to a creditor.\n\n> dwelling means a unit of accommodation:\n\n(a) that is, or is a part of, a building; and\n\n(b) that consists wholly or substantially of residential accommodation.\n\n> obligation, in relation to the payment or repayment of an amount, includes an obligation that is not enforceable by legal proceedings.\n\n> stratum unit, in relation to a dwelling, means a unit:\n\n(a) on a unit plan registered under a law of a State or Territory that provides for the registration of titles of a kind known as strata titles or unit titles; and\n\n(b) that comprises:\n\n(i) a part of a building that contains the dwelling and is a flat or home unit; or\n\n(ii) a part of a parcel of land and the building containing the dwelling is constructed on that part.\n\n","sortOrder":21},{"sectionNumber":"14","sectionType":"section","heading":"Loan benefits","content":"14 Loan benefits\n\n(1) If an employer, an associate of an employer or another person acting for the employer or associate, (in this clause called the provider) makes a loan to a recipient, the making of the loan is taken to be a loan benefit provided by the provider to the recipient.\n\n(2) For the purposes of this clause, if:\n\n(a) a debtor is under an obligation to pay or repay an amount (in this subclause called the principal amount) to another person (in this subclause called the creditor); and\n\n(b) the principal amount is not the whole or a part of the amount of a loan; and\n\n(c) after the due date for payment or repayment of the principal amount, the whole or part of the principal amount remains unpaid;\n\nthe following provisions have effect:\n\n(d) the creditor is taken, immediately after the due date, to have made a loan (in this clause called the notional loan) of the principal amount to the debtor;\n\n(e) at any time when the debtor is under an obligation to repay any part of the principal amount, the debtor is taken to be under an obligation to repay that part of the notional loan;\n\n(f) the notional loan is taken to have been made:\n\n(i) if interest accrues on so much of the principal amount as remains from time to time unpaid — at the rate of interest at which that interest accrues; or\n\n(ii) in any other case — at a nil rate of interest.\n\n(3) Subject to subclause (4), a loan is a deferred interest loan if interest is payable on the loan at a rate that exceeds nil.\n\n(4) A loan is not a deferred interest loan if:\n\n(a) the whole of the interest is due for payment within 6 months after the loan is made; or\n\n(b) all of the following conditions are satisfied:\n\n(i) interest on the loan is payable by instalments;\n\n(ii) the intervals between instalments do not exceed 6 months;\n\n(iii) the first instalment is due for payment within 6 months after the loan is made.\n\n(5) For the purposes of this clause, if the provider makes a deferred interest loan (in this subclause called the principal loan) to the recipient, the following provisions apply:\n\n(a) the provider is taken, at the end of:\n\n(i) the period of 6 months beginning on the day on which the principal loan was made; and\n\n(ii) each subsequent period of 6 months;\n\nto have made a notional loan to the recipient;\n\n(b) the amount of the loan is taken to be equal to the amount by which the interest (in this subclause called the accrued interest) that has accrued on the principal loan in respect of the period exceeds any amount paid in relation to the accrued interest before the end of the period;\n\n(c) if any part of the accrued interest becomes payable, or is paid, after the time when the notional loan is taken to have been made, the notional loan is taken to be reduced accordingly;\n\n(d) the notional loan is taken to have been made at a nil rate of interest.\n\n(6) Paragraph (5) (a) only applies to a period of 6 months if the recipient is under an obligation during the whole of the period to repay the whole or a part of the principal loan.\n\n(7) For the purposes of this Part, if no interest is payable in relation to a loan, a nil rate of interest is taken to be payable in relation to the loan.\n\nDivision 2 Exempt loan benefits\n\n","sortOrder":22},{"sectionNumber":"15","sectionType":"section","heading":"Exempt loan benefits","content":"15 Exempt loan benefits\n\n(1) A loan is an exempt loan benefit if:\n\n(a) the loan is made by a provider who carries on a business that consists of, or includes, making loans to members of the public; and\n\n(b) the rate of interest payable in respect of the loan:\n\n(i) is specified in a document in existence at the time the loan is made; and\n\n(ii) is not less than the rate of interest in respect of a similar arm’s length loan made by the provider, at or about that time, to a member of the public in the ordinary course of carrying on that business; and\n\n(iii) cannot be varied.\n\n(2) A loan is an exempt loan benefit if:\n\n(a) the loan is made by a provider who carries on a business that consists of, or includes, making loans to members of the public; and\n\n(b) the interest rate payable from time to time for the loan is not less than the rate applicable to a comparable arm’s length loan made by the provider to another person in the ordinary course of carrying on that business.\n\n(3) A loan is an exempt loan benefit if:\n\n(a) the loan consists of an advance to a recipient by a provider who is an employer of the recipient; and\n\n(b) the sole purpose of the making of the loan is to enable the recipient to meet the expenses incurred by the recipient:\n\n(i) in the course of performing the duties of that employment; and\n\n(ii) not later than 6 months after the loan is made; and\n\n(c) the amount of the loan is not substantially greater than the amount of those expenses that could reasonably be expected to be incurred by the recipient; and\n\n(d) the recipient is required:\n\n(i) to account to the employer, not later than 6 months after the loan is made, for expenses met from the loan; and\n\n(ii) to repay (whether by set-off or otherwise) any amount not so accounted for.\n\n(4) A loan is an exempt loan benefit if:\n\n(a) the loan consists of an advance to a recipient by a provider who is an employer of the recipient; and\n\n(b) the sole purpose of the making of the loan is to enable the recipient to pay any of the following amounts payable by the recipient in respect of accommodation:\n\n(i) a rental bond;\n\n(ii) a security deposit in respect of electricity, gas or telephone services;\n\n(iii) any similar amount; and\n\n(c) the recipient is required to repay (whether by set-off or otherwise) the loan not later than 12 months after the loan is made.\n\nDivision 3 Value of a loan benefit\n\n","sortOrder":23},{"sectionNumber":"16","sectionType":"section","heading":"Method of valuing loan benefits","content":"16 Method of valuing loan benefits\n\n(1) The value of a loan benefit is calculated as follows:\n\nStep 1. Work out whether the loan is a housing loan or another type of loan.\n\n> Note For the meaning of housing loan, see clause 17.\n\nStep 2. Work out the notional rate of interest for the loan using subclause (2).\n\nStep 3. Work out the actual rate of interest for the loan in the relevant fringe benefits year using subclause (4).\n\nStep 4. Work out whether the actual rate of interest exceeds the notional rate of interest.\n\nStep 5. If the actual rate of interest is equal to or exceeds the notional rate of interest, the value of the loan benefit is nil.\n\n> Note If the value of the loan benefit is nil, the remainder of this subclause does not apply.\n\nStep 6. If the actual rate of interest is less than the notional rate of interest, take the actual rate of interest away from the notional rate of interest.\n\nStep 7. Work out the amount of the loan (both the principal and interest) that is outstanding in the relevant fringe benefits year using subclause (5).\n\nStep 8. Multiply the rate of interest obtained in Step 6 and the amount obtained in Step 7: the result is the interim value of the loan.\n\nStep 9. Work out how many complete weeks in the relevant fringe benefits year the person had, or will have, the loan: the result is the number of allowable weeks.\n\nStep 10. Apply the formula:\n\n![](image.023.png)\n\nStep 11. The amount obtained by applying the formula in Step 10 is the value of the loan benefit.\n\n> Note If the recipient is a member of a couple, the value of the loan benefit is to be halved in certain circumstances (see subclause (6).\n\n(2) The notional rate of interest for a loan is set out in the following table:\n\n

Fringe Benefits year

Notional rate of interest

Housing loan

Other loan

starting 1/4/93

9.9%

12.92%

starting 1/4/94

8.75%

12.75%

starting 1/4/95

10.5%

14.5%

starting 1/4/96

8.95%

10.4%

starting 1/4/97

6.95%

11.75%

\n```\n\n(4) The actual rate of interest for the loan is:\n\n(a) if the loan starts after 1 April in the relevant fringe benefits year — the rate of interest payable under the loan on the day on which the loan starts; and\n\n(b) in any other case — the rate of interest payable under the loan on 1 April in the relevant fringe benefits year.\n\n(5) The amount of the loan that is outstanding is:\n\n(a) if the loan start after 1 April in the relevant fringe benefits year — the amount outstanding on the day on which the loan starts; and\n\n(b) in any other case — the amount outstanding on 1 April in the relevant fringe benefits year.\n\n(6) If:\n\n(a) the recipient is a member of a couple; and\n\n(b) the recipient’s partner receives a loan benefit in the relevant fringe benefits year; and\n\n(c) the recipient’s and the partner’s loan benefits relate to the same loan;\n\nthe value of the loan benefit obtained in Step 11 in subclause (1) is halved.\n\n","sortOrder":24},{"sectionNumber":"17","sectionType":"section","heading":"What is a housing loan?","content":"17 What is a housing loan?\n\nA loan is taken to be a housing loan if:\n\n(a) the loan is made to, or used by, a recipient (whether in his or her own right or jointly with his or her partner) wholly:\n\n(i) to enable the recipient to acquire a relevant interest in land on which a dwelling or a building containing a dwelling is to be constructed; or\n\n> Note For the meaning of relevant interest, see clause 18.\n\n(ii) to enable the recipient to acquire a relevant interest in land and construct, or complete the construction of, a dwelling or a building containing a dwelling on the land; or\n\n(iii) to enable the recipient to construct, or complete the construction of, a dwelling or a building containing a dwelling on land in which the recipient held a relevant interest; or\n\n(iv) to enable the recipient to acquire a relevant interest in land on which there was a dwelling or a building containing a dwelling; or\n\n(v) to enable the recipient to acquire a relevant interest in a stratum unit in relation to a dwelling; or\n\n(vi) to enable the recipient to extend a building that:\n\n(A) is a dwelling or contains a dwelling; and\n\n(B) is constructed on land in which the recipient held a relevant interest:\n\nby adding a room, or part of a room, to the building or the part of the building containing the dwelling, as the case may be; or\n\n(vii) if the recipient held a relevant interest in a stratum unit in relation to a dwelling — to enable the recipient to extend the dwelling by adding a room or part of a room to the dwelling; or\n\n(viii) to enable the recipient to repay a loan that was made to, and used by, the recipient wholly for a purpose mentioned in subparagraphs (i) to (vii) (inclusive); and\n\n(b) when the loan was made, the dwelling was used, or proposed to be used, as the recipient’s usual place of residence.\n\n","sortOrder":25},{"sectionNumber":"18","sectionType":"section","heading":"What is a relevant interest?","content":"18 What is a relevant interest?\n\n(1) For the purposes of clause 17, an interest described in a following provision of this clause is a relevant interest.\n\n(2) If:\n\n(a) a person; or\n\n(b) 2 or more persons as joint tenants or tenants in common;\n\nacquire, hold or held an estate in fee simple in land or in a stratum unit, the person or those persons are taken to acquire or hold, or to have held, a relevant interest in that land or stratum unit.\n\n(3) If:\n\n(a) a person acquires, holds or held an interest in land or in a stratum unit as lessee or licensee under a lease of licence; and\n\n(b) the lease or licence gives or gave reasonable security of tenure to the lessee or licensee, for a period of, or for periods totalling, 10 years or more;\n\nthe person is taken to acquire or hold, or to have held, a relevant interest in that land or stratum unit, as the case requires.\n\n(4) If:\n\n(a) a person acquires, holds or held interest in land or in a stratum unit as purchaser of an estate in fee simple in the land or in the stratum unit under an agreement; and\n\n(b) the agreement provides or provided for payment of the purchase price, or a part of the purchase price, to be made at a future time or by instalments;\n\nthe person is taken to acquire or hold, or to have held, a relevant interest in that land or stratum unit, as the case requires.\n\n(5) If:\n\n(a) a person acquires, holds or held an interest in land or in a stratum unit as purchaser of a right to be granted a lease of the land or of the stratum unit under an agreement; and\n\n(b) the agreement provides or provided for payment of the purchase price, or a part of the purchase price, for the lease to be made at a future time or by instalments; and\n\n(c) the Secretary is satisfied that the lease will give reasonable security of tenure, to the lessee for a period of, or for periods totalling, 10 years or more;\n\nthe person is taken to acquire or hold, or to have held, a relevant interest in that land or stratum unit, as the case requires.\n\n(6) If:\n\n(a) 2 or more persons acquire, hold or held an interest referred to in paragraph (3) (a), (4) (a) or (5) (a) in land or in a stratum unit as joint tenants or tenants in common; and\n\n(b) paragraph (3) (b) or (4) (b) or paragraphs (5) (b) and (c) are satisfied;\n\nthose persons are taken to acquire or hold, or to have held, a relevant interest in that land or stratum unit, as the case requires.\n\nPart 6 School Fees Benefits\n\nDivision 1 What is a school fees benefit?\n\n19 Definition\n\n> school means a school, college or other educational institution that provides primary or secondary level education.\n\n","sortOrder":26},{"sectionNumber":"20","sectionType":"section","heading":"School fees benefits","content":"20 School fees benefits\n\n(1) If:\n\n(a) an employer, an associate of an employer or another person acting for the employer or associate pays, directly or indirectly, an amount to a school; and\n\n(b) the amount is for fees for:\n\n(i) tuition at primary or secondary level provided by the school; or\n\n(ii) books or equipment provided by the school in relation to that tuition; and\n\n(c) the tuition, books or equipment is provided to a child of an employee;\n\nthe payment is taken to be a school fees benefit provided by the person to the employee.\n\n(2) For the purposes of this clause, if:\n\n(a) a school is providing tuition at primary or secondary level to a dependant of a person; and\n\n(b) the dependant is boarding at the school;\n\nthe fees that are payable for the child to board at the school are taken to be fees for the tuition provided by the school to the child.\n\nDivision 2 Value of a school fees benefit\n\n","sortOrder":27},{"sectionNumber":"21","sectionType":"section","heading":"Value of school fees benefits","content":"21 Value of school fees benefits\n\nThe value of a school fees benefit is the amount of the payment that constitutes the school fees benefit.\n\nPart 7 Expense Benefits\n\nDivision 1 What is an expense benefit?\n\n22 Definition\n\nIn this Part:\n\n> expense benefit does not include a health insurance benefit, housing benefit, loan benefit or school fees benefit within the meaning of the relevant Part of this Schedule.\n\n","sortOrder":28},{"sectionNumber":"23","sectionType":"section","heading":"Expense benefits","content":"23 Expense benefits\n\nAn employee gets an expense benefit if an amount is paid to or for the recipient in connection with an expense of a private nature that has been, or may be, incurred by the recipient, and the amount is paid by:\n\n(a) the employer of the employee; or\n\n(b) an associate of the employer; or\n\n(c) a person (the ‘arranger’), who is not the employer or an associate of the employer, under an arrangement between:\n\n(i) the employer or an associate of the employer; and\n\n(ii) the arranger or another person.\n\nDivision 2 Exempt expense benefits\n\n","sortOrder":29},{"sectionNumber":"24","sectionType":"section","heading":"Exempt expense benefits","content":"24 Exempt expense benefits\n\nAn amount paid as described in clause 23 is an exempt expense benefit if:\n\n(a) the amount is paid to reimburse expenses of an employee in connection with his or her employment; or\n\n(b) the employee requires the amount to be applied to the payment of expenses related to his or her employment.\n\nDivision 3 Value of an expense benefit\n\n","sortOrder":30},{"sectionNumber":"25","sectionType":"section","heading":"Value of expense benefits","content":"25 Value of expense benefits\n\nThe value of an expense benefit is the amount of the payment that constitutes the expense benefit.\n\nPart 8 Financial Investment Benefits\n\nDivision 1 What is a financial investment benefit?\n\n26 Definition\n\nIn this Part:\n\n> available money for a person, means money that:\n\n(a) is held by or for the person; and\n\n(b) is not deposit money of the person; and\n\n(c) is not the subject of a loan made by the person.\n\n> deposit money of a person, means the person’s money that is deposited in an account with a bank, building society, credit union or other institution that takes money on deposit.\n\n> financial investment means:\n\n(a) available or deposit money; or\n\n(b) a managed investment; or\n\n(c) a listed security; or\n\n(d) an unlisted public security; or\n\n(e) gold, silver or platinum bullion.\n\n> listed security means a share in a company, or another security, listed on a stock exchange.\n\n> managed investment has the same meaning as in subsections 9 (1A), (1B) and (1C) of the Social Security Act 1991.\n\n> unlisted public security means a public security that is not a listed security.\n\n","sortOrder":31},{"sectionNumber":"27","sectionType":"section","heading":"Financial investment benefits","content":"27 Financial investment benefits\n\nAn employee gets a financial investment benefit if the cost of the acquisition of a financial investment for the recipient is paid for, or reimbursed by:\n\n(a) the employer of the employee; or\n\n(b) an associate of the employer; or\n\n(c) a person (the ‘arranger’), who is not the employer or an associate of the employer, under an arrangement between:\n\n(i) the employer or an associate of the employer; and\n\n(ii) the arranger or another person.\n\nDivision 2 Exempt financial investment benefits\n\n","sortOrder":32},{"sectionNumber":"28","sectionType":"section","heading":"Exempt financial investment benefits","content":"28 Exempt financial investment benefits\n\n(1) In this clause:\n\n> ATO small superannuation account means an account kept in the name of an individual under the Small Superannuation Accounts Act 1995.\n\n> superannuation fund means a superannuation fund as defined for the purposes of Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936 that is not a fund covered by subparagraph (ia) of the definition of superannuation fund in subsection 27A (1) of that Act.\n\n(2) An amount paid as described in clause 27 as a contribution to a superannuation fund or an ATO small superannuation account for the benefit of a recipient is an exempt financial investment benefit.\n\nDivision 3 Value of financial investment benefits\n\n","sortOrder":33},{"sectionNumber":"29","sectionType":"section","heading":"Value of financial investment benefits","content":"29 Value of financial investment benefits\n\nThe value of a financial investment benefit is the value of the benefit when it is received by the recipient.","sortOrder":34}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1320},"content_quality":"ok","complexity_score":7,"rejection_reason":"","scope_assessment":{"changed":false,"description":"The scope remains consistent with the purpose of the AUSTUDY Regulations. The document covers: (1) approved educational institutions for student eligibility, (2) categorisation of social security benefits affecting payments, and (3) valuation methodologies for fringe benefits used in means testing. While lengthy and detailed, the content stays within the expected bounds of delegated legislation establishing a student allowance scheme."},"complexity_factors":["Extensive cross-referencing to multiple Commonwealth Acts (Social Security Act 1991, Veterans' Entitlements Act 1986, Fringe Benefits Tax Assessment Act 1986, Income Tax Assessment Act 1936)","Detailed mathematical tables with specific dollar values for car benefits (based on engine capacity and vehicle age) and housing benefits (based on location and bedroom count)","Complex conditional logic for calculating loan benefits involving notional interest rates, actual rates, and outstanding principal amounts","Multiple defined terms requiring reference to external legislation (e.g., 'managed investment', 'superannuation fund')","Geographic classification system for housing benefits involving census population data and distance calculations from urban centres","Nested exemptions and special cases (e.g., exempt car benefits for taxis/utility trucks with only work-related travel)"],"plain_english_summary":"**What this legislation does**\n\nThese are the **AUSTUDY Regulations**, which set out the detailed rules for the AUSTUDY scheme — a former Commonwealth allowance for Australians undertaking full-time vocational education and training.\n\n**Who it affects**\n- Full-time students at TAFE institutions and other approved educational institutions\n- People receiving various social security pensions and allowances (as these could affect eligibility)\n- Employers and employees, because the regulations detail how \"fringe benefits\" (non-cash job perks) must be valued when assessing a student's financial circumstances\n\n**Key components**\n\n1. **Lists of approved institutions**: Detailed schedules of which TAFE colleges, private colleges, and higher education institutions across Australia (by state/territory) qualify students to receive the allowance.\n\n2. **Pensions and allowances**: Tables categorising social security payments (Age Pension, Disability Support Pension, Veterans' pensions, etc.) into groups (A, AA, B, C) that determine how they interact with AUSTUDY eligibility.\n\n3. **Fringe benefits valuation**: Detailed methodology for calculating the dollar value of non-cash benefits that might affect a person's entitlement, including:\n - **Car benefits**: Complex tables based on engine size, vehicle age, and months of use\n - **Housing benefits**: Valuation tables based on location (metropolitan vs non-metropolitan) and accommodation type\n - **Loan benefits**: Special formulas using \"notional interest rates\" compared to actual interest rates\n - **Health insurance, school fees, and other expense benefits**: Specific valuation rules\n\n**Why it matters**\nThese regulations determined whether a student could receive financial assistance to study, and how much they would get, by establishing which educational institutions were approved and how to count other income and benefits."},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":false,"description":"The supplied text sets out definitions, lists and valuation methods rather than stating amendments that extend or narrow coverage compared with a previous instrument. There is no language in the supplied text that explicitly expands or restricts the scope of covered benefits beyond the definitions and lists shown. Accordingly, based on the material provided, the instrument defines and standardises how specified categories of pensions, allowances, institutions and fringe benefits are treated and valued, but does not by itself show a change of scope from an earlier or original instrument."},"complexity_factors":["Multiple benefit categories with distinct valuation regimes (cars, housing, loans, health insurance, school fees, expense benefits, financial investments) each with separate steps and tables (Schedule 6 Parts 2–8).","Extensive numeric tables requiring attribute mapping: Car Benefits Value Table (engine size, age, months) and Housing Benefits Value Table (location categories and bedroom counts).","Temporal reference rules vary by benefit type (1 July for foreign currency clause 2; 1 April or loan start for loan rates and balances clause 16(4)–(5); completed months/weeks counting clauses 6(1) Step 3 and 12(1) Steps 3–4).","Multiple exemptions and conditional halving rules for couples across car (clause 6(2)), housing (clause 12(4)) and loan benefits (clause 16(6)), requiring cross-checks between partners and benefits.","Loan valuation requires multi-step arithmetic including notional rate lookup, comparison with actual rate, outstanding principal calculation and an explicit formula (clause 16 Steps 1–11 and notional rate table).","Long lists of named institutions to classify as TAFE or higher education (Schedule 2 and Higher Education Institutions lists) which create practical scope and classification work.","Some provisions require administrative judgment (Secretary satisfaction about reasonable security of tenure clause 18(5)(c)), introducing discretionary decisions amid otherwise table-driven rules.","Foreign-currency conversion rule tied to a particular bank rate requires access to historical market rates and fallback rules (clause 2)."],"plain_english_summary":"The instrument prescribes which in‑kind pensions and allowances are covered, names TAFE and higher‑education providers for the Rules, and gives stepwise, table‑and‑formula methods to identify and value fringe benefits (cars, housing, loans, school fees, health, expense and investment benefits), with specific date and exchange‑rate rules. It primarily affects employers (who must identify, calculate and record values) and employees/dependants. It matters because it standardises valuation and exemptions, shifting compliance costs, administrative burden and incentives for how pay is packaged."}},"importantCases":[],"_links":{"self":"/api/acts/austudy-regulations","history":"/api/acts/austudy-regulations/history","analysis":"/api/acts/austudy-regulations/analysis","conflicts":"/api/acts/austudy-regulations/conflicts","importantCases":"/api/acts/austudy-regulations/important-cases","documents":"/api/acts/austudy-regulations/documents"}}