12ZRBenefits to students under student financial supplement scheme not subject to taxation

#### 12ZR Benefits to students under student financial supplement scheme not subject to taxation (1) Any amount paid or other benefit given to a person under the Student Financial Supplement Scheme is not subject to taxation under any law of the Commonwealth unless a provision of such a law expressly provides to the contrary. (2) Subsection (1) does not affect any liability to taxation of a participating corporation in respect of any subsidy or other amount paid to the corporation under the Student Financial Supplement Scheme.