(1) You cannot deduct under this Act:
(ca) a student contribution amount within the meaning of the Higher Education Support Act 2003 paid to a higher education provider (within the meaning of that Act); or
(cb) a payment made to reduce a debt to the Commonwealth under Chapter 4 of that Act; or
(cba) a payment made to reduce a debt to the Commonwealth under Part 3A of the VET Student Loans Act 2016 ; or
(cc) a payment made to reduce a debt to the Commonwealth under Chapter 2AA of the Social Security Act 1991 or Part 2 of the Student Assistance Act 1973 ; or
(cd) a payment made to reduce a debt to the Commonwealth under Chapter 3 of the Australian Apprenticeship Support Loans Act 2014 ; or
(ce) a payment made to reduce a liability to overseas debtors repayment levy under the Student Loans (Overseas Debtors Repayment Levy) Act 2015 ; or
(d) a payment made to reduce a debt to the Commonwealth, or to a participating corporation, under Chapter 2B of the Social Security Act 1991 or Part 4A of the Student Assistance Act 1973 .
Exception when you provide a fringe benefit
(2) Subsection (1) does not stop you deducting
expenditure you incur in * providing a * fringe benefit.