26‑20 Assistance to students26‑20 Assistance to students

#### 26‑20 Assistance to students (1) You cannot deduct under this Act: (ca) a student contribution amount within the meaning of the Higher Education Support Act 2003 paid to a higher education provider (within the meaning of that Act); or (cb) a payment made to reduce a debt to the Commonwealth under Chapter 4 of that Act; or (cba) a payment made to reduce a debt to the Commonwealth under Part 3A of the VET Student Loans Act 2016; or (cc) a payment made to reduce a debt to the Commonwealth under Chapter 2AA of the Social Security Act 1991 or Part 2 of the Student Assistance Act 1973; or (cd) a payment made to reduce a debt to the Commonwealth under Chapter 3 of the Australian Apprenticeship Support Loans Act 2014; or (ce) a payment made to reduce a liability to overseas debtors repayment levy under the Student Loans (Overseas Debtors Repayment Levy) Act 2015; or (d) a payment made to reduce a debt to the Commonwealth, or to a participating corporation, under Chapter 2B of the Social Security Act 1991 or Part 4A of the Student Assistance Act 1973. Exception when you provide a fringe benefit (2) Subsection (1) does not stop you deducting expenditure you incur in \*providing a \*fringe benefit.