Revenue eBrief No. 035/21

23 February 2021

Income from scholarships

Tax and Duty Manual Part 07-01-26 - Income from scholarships - has been amended to include updates to:

  • Section 3 – Fellowships
  • Section 4 – Student declaration form
  • Incorporation of new Section 5 - Students on extended leave
  • Section 6 – Students from overseas.