1.1.S.370 Student income bank (YA, Austudy)
Definition
For the purposes of YA and Austudy, the student income bank is a bank which operates by saving any unused part of the recipient's fortnightly income free area as a credit, which is then available to offset against income/earnings in future fortnights.
Any credit in the income bank can be used to reduce the student's assessable ordinary income (1.1.O.30) before applying the income test.
Ordinary income is income that is not maintenance income OR an exempt lump sum.
An amount received by a recipient is an exempt lump sum if the amount is:
- NOT a periodic amount within the meaning of SSAct section 8(11A), AND
- NOT a leave payment within the meaning of the points SSAct sections 1067G-H20, 1067L-D16 and 1068-G7AR, AND
- NOT income from remunerative work undertaken by the person, AND
- an amount, or class or amounts, determined by the secretary to be an exempt lump sum.
See 4.2.8.50 for details on the operation of the student income bank and credit limit.
See 1.1.A.323 for details on the Australian Apprentice income bank.
Act reference: SSAct section 10 Maintenance income definitions, section 1067G-H20 Meaning of leave payment, section 1067L-D16 Meaning of leave payment, section 1068-G7AR Leave payment, section 1067G-J1 to 1067G-J11 Student income bank, section 1067L-E1 to 1067L-E7 Student income bank