384-25
CurrentCosts of course of education
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-25Record‑keeping and other obligations relating to taxpayers
Division 384Education directions
384-25 Costs of course of education
(1)
The Commissioner or other entity providing an approved course of education may charge fees for the course.
(2)
Any fees charged must not be such as to amount to taxation.
This Act’s bill:Second reading speech
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