Regulation 68 Income treated as capital
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- reg. 21AA(4)(zzc(i) word omitted by Social Security (Habitual Residence and Past Presence) 2022 reg.002(1)(a)(2)(a)
- reg. 21AA(4)(zzc(ii) word added by Social Security (Habitual Residence and Past Presence) 2022 reg.002(1)(b)(2)(a)
- reg. 21AA(4)(zzc(iii) added by Social Security (Habitual Residence and Past Presence) 2022 reg.002(1)(c)(2)(a)
- reg. 68(1) reg. 68 renumbered as reg. 68(1) by Social Security (Students and Income-Related Benefits Amendment) 2000 reg. 2(6)
- reg. 68(2)(3) added by Social Security (Students and Income-Related Benefits Amendment) 2000 reg. 2(6)
- reg. 68(3) words substituted by Social Security (Residential Care and Nursing Homes) 2002 Sch. Pt. 1 para. 10(a)
- reg. 68(3) words omitted by Social Security (Residential Care and Nursing Homes) 2002 Sch. Pt. 1 para. 10(b)
- reg. 6(2)(3 omitted by Social Security (Back to Work Bonus and Lone Parent Run-on Amendment and Revocation) 2003 reg. 2(a)(i)
- reg. 68(3) words substituted by Social Security (Working Tax Credit and Child Tax Credit Consequential Amendments) 2003 Sch. 1 para. 17
- reg. 68(3) words substituted by Social Security and Child Support 2007 reg. 2(6)
- reg. 68(3) words omitted by Social Security 2007 reg. 2(6)(a)
- reg. 68(4) added by Social Security 2007 reg. 2(6)(b)
Any amount by way of a refund of tax deducted from a student's income shall be treated as capital.