TaxTMI 
TaxTMI 
Stipend Medical interns
19 Feb 2011 
1 Reply 
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Stipend exemption: medical intern payments exempt when made as apprenticeship allowances rather than employment remuneration.
Where stipends to medical interns are paid under an apprenticeship or trainee arrangement rather than an employment contract, they operate as apprenticeship allowances and are exempt from income tax under the relevant exemption provision; the key inquiry is whether the agreement establishes apprenticeship/traineeship status rather than employer-employee status. (AI Summary)
Where stipends to medical interns are paid under an apprenticeship or trainee arrangement rather than an employment contract, they operate as apprenticeship allowances and are exempt from income tax under the relevant exemption provision; the key inquiry is whether the agreement establishes apprenticeship/traineeship status rather than employer-employee status. (AI Summary)
Is Stipend paid to medical interns exempt from income tax.