Source: https://www.legislation.gov.au/Details/C2015A00169
Timestamp: 2018-08-19 13:29:59
Document Index: 134525931

Matched Legal Cases: ['art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 4', 'art 4', 'art 2', 'art 2', 'arts 2', 'art 2', 'arts 2', 'art 4', 'art 3', 'art 4', 'art 2', 'art 2', 'art 1', 'art 2', 'art 3', 'art 9', 'art 9', 'art 2', 'art 9', 'art 9', 'art 2', 'art 2', 'art 2', 'art 2']

Details: C2015A00169
- C2015A00169
Act No. 169 of 2015 as made
An Act to amend the law relating to social security, student assistance and higher education support, and for related purposes
Originating Bill: Labor 2013-14 Budget Savings (Measures No. 2) Bill 2015
C2015A00169
No. 169, 2015
Schedule 1—Student start‑up loans 3
Taxation Administration Act 1953 64
Part 2—Saving provision 71
Schedule 3—Removal of up‑front payment discount 72
Schedule 4—Removal of voluntary repayment bonus 74
Higher Education Support Act 2003 74
This Act may be cited as the Labor 2013‑14 Budget Savings (Measures No. 2) Act 2015.
Schedule 1—Student start‑up loans
1 After paragraph 82(3AB)(a)
(aa) Part 2AA.3 of the Social Security Act 1991 (student start‑up loan debts);
(ab) Division 3 or 4 of Part 2 of the Student Assistance Act 1973 (ABSTUDY student start‑up loan debts);
2 Subsection 82A(2) (after paragraph (bb) of the definition of expenses of self‑education)
(bc) a payment made in respect of, or in respect of the reduction or discharge of, any indebtedness to the Commonwealth under Chapter 2AA of the Social Security Act 1991 or under Part 2 of the Student Assistance Act 1973; or
3 After paragraph 202(ga)
(gaa) to facilitate the administration of Part 2 of the Student Assistance Act 1973, which deals with ABSTUDY student start‑up loans and debts in relation to those loans; and
4 Before paragraph 202(hac)
(hab) to facilitate the administration of Chapter 2AA of the Social Security Act 1991, which deals with student start‑up loans and debts in relation to those loans; and
5 After paragraph 202F(1)(fb)
(fc) a decision to give a notice under subsection 1061ZVJD(1) of the Social Security Act 1991;
(fd) a decision to give a notice under subsection 1061ZVJF(1) of the Social Security Act 1991;
(fe) a decision to give a notice under subsection 11D(1) of the Student Assistance Act 1973;
(ff) a decision to give a notice under subsection 11F(1) of the Student Assistance Act 1973;
6 Section 12‑5 (at the end of table item headed “education expenses”)
see also student start‑up loans
7 Section 12‑5 (after table item headed “State or Territory bodies (STBs)”)
student start‑up loans
payment made to reduce a debt to the Commonwealth under Chapter 2AA of the Social Security Act 1991 (student start‑up loans), no deduction unless provided as fringe benefit .............
payment made to reduce a debt to the Commonwealth under Part 2 of the Student Assistance Act 1973 (ABSTUDY student start‑up loans), no deduction unless provided as fringe benefit..............................................................................
8 After paragraph 26‑20(1)(cb)
(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
11 After section 19A
19AA Student start‑up loan definitions
For the purposes of Chapter 2AA:
accumulated SSL debt has the meaning given by section 1061ZVEC.
compulsory SSL repayment amount means an amount that:
(a) is required to be paid in respect of an accumulated SSL debt under section 1061ZVHA; and
(b) is included in a notice of assessment made under section 1061ZVHC.
enrolment test day has the meaning given by subsection 1061ZVDA(5).
former accumulated SSL debt has the meaning given by section 1061ZVEB.
qualification period, for a student start‑up loan, means a period of 6 months starting on 1 January or 1 July in any year.
qualification test day has the meaning given by subsection 1061ZVBB(3).
repayable SSL debt has the meaning given by section 1061ZVHB.
scholarship‑entitled person has the meaning given by subsection 1061ZVBC(2).
SSL debt means a debt incurred under section 1061ZVDA.
student start‑up loan means a loan for which a person qualifies under Part 2AA.2.
voluntary SSL repayment means a payment made to the Commissioner in discharge of an accumulated SSL debt or an SSL debt. It does not include a payment made in discharge of a compulsory SSL repayment amount.
approved scholarship course has the meaning given by section 592M.
14 Subsection 23(1) (definition of Commonwealth Education Costs Scholarship)
Commonwealth Education Costs Scholarship means any scholarship provided to assist with education costs under the Commonwealth Scholarships Guidelines made for the purposes of Part 2‑4 of the Higher Education Support Act 2003.
16 Subsection 23(1)
qualification period, for a student start‑up loan, has the meaning given by section 19AA.
17 Subsection 23(1)
18 Subsection 23(1) (after paragraph (e) of the definition of social security payment)
(ea) a payment under Chapter 2AA of this Act (Student start‑up loans); or
student start‑up loan has the meaning given by section 19AA.
20 Before paragraph 592F(1)(a)
(aa) any of the following (a scholarship) was received by the person in respect of a time before the commencement of this paragraph:
(i) a student start‑up scholarship payment under this section;
(ii) a payment under the ABSTUDY Scheme known as an ABSTUDY student start‑up scholarship payment;
(iii) the amount or value of a Commonwealth Education Costs Scholarship; and
(ab) for a continuous period since the time in respect of which the person received the scholarship, the person has been receiving at least one of the following:
(i) youth allowance in respect of the person undertaking full‑time study;
(ii) payments under the ABSTUDY Scheme known as Living Allowance; and
21 Before paragraph 592F(2)(a)
(iii) payments under the ABSTUDY Scheme known as Living Allowance;
22 Section 592M
23 Subsection 592N(1)
24 After Chapter 2A
Chapter 2AA—Student start‑up loans
Part 2AA.1—Introduction
1061ZVAA Simplified outline of this Chapter
Student start‑up loans are social security payments that are income‑contingent loans.
Broadly, full‑time students who are receiving youth allowance or austudy might be qualified for a student start‑up loan. A person can qualify for up to 2 loans each calendar year. To receive a loan, a person must make a claim before the end of the relevant period for each loan.
Part 2AA.2—Qualification for and amount of student start‑up loan
1061ZVBA Simplified outline of this Part
Broadly, full‑time students who are receiving youth allowance or austudy might be qualified for a student start‑up loan. A person can qualify for up to 2 loans each calendar year.
1061ZVBB Qualification for student start‑up loan
(1) A person is qualified for a student start‑up loan for a qualification period if:
(a) on the person’s qualification test day for the period:
(i) the person is qualified for youth allowance and youth allowance is payable to the person; and
(ii) the person is receiving youth allowance and would be receiving youth allowance if steps 2 and 3 of the method statement in point 1067G‑A1 of the Youth Allowance Rate Calculator were disregarded for the purposes of working out the person’s rate of that allowance; and
(iii) the person is qualified for youth allowance under section 540 in circumstances where paragraph 541(1)(a) (about full‑time study) applies and the relevant course of education is an approved scholarship course; and
(b) the Secretary is satisfied that the person is not likely to receive the amount or value of a Commonwealth Education Costs Scholarship in the period of 6 months starting immediately after that qualification test day; and
(c) the person notifies the Secretary of the person’s tax file number.
Note 1: For approved scholarship course, see section 592M.
Note 2: If the condition in subparagraph (a)(iii) is no longer met in a certain period starting on the qualification test day, the amount of the loan might become an immediately recoverable debt, rather than an income‑contingent SSL debt: see subsection 1223ABF(1).
(2) A person is qualified for a student start‑up loan for a qualification period if:
(i) the person is qualified for austudy payment and austudy payment is payable to the person; and
(ii) the person is receiving austudy payment and would be receiving austudy payment if steps 2 and 2A of the method statement in point 1067L‑A1 of the Austudy Payment Rate Calculator were disregarded for the purposes of working out the person’s rate of that payment; and
(iii) the person is qualified for austudy payment under section 568 in circumstances where subsection 569(1) (about qualifying study) applies and the relevant course of education is an approved scholarship course; and
Note 2: The person might incur a debt if the condition in subparagraph (a)(iii) is no longer met in a certain period starting on the qualification test day: see subsection 1223ABF(1).
(3) A person’s qualification test day for a qualification period is the earliest of the following:
(a) the day the Secretary determines the person’s claim for a student start‑up loan for the qualification period;
(b) if the approved scholarship course ends in the qualification period—the last day of the approved scholarship course;
(c) the last day of the qualification period.
1061ZVBC Circumstances in which person is not qualified for student start‑up loan
(1) Despite section 1061ZVBB, a person is not qualified for a student start‑up loan for a qualification period if:
(a) immediately before the person’s qualification test day for the period:
(i) a determination is in effect that the person is qualified for a student start‑up loan for the qualification period; or
(ii) a determination is in effect that the person is qualified for an ABSTUDY student start‑up loan under the Student Assistance Act 1973 for the qualification period; or
(iii) the person is a scholarship‑entitled person (see subsection (2)); or
(b) in the period of 6 months ending immediately before that qualification test day, the person:
(i) has received a payment known as a student start‑up scholarship payment under the scheme referred to in section 117 of the Veterans’ Entitlements Act; or
(ii) has received a payment known as a student start‑up scholarship payment under the scheme referred to in section 258 of the Military Rehabilitation and Compensation Act; or
(iii) has received the amount or value of a Commonwealth Education Costs Scholarship; or
(iv) was entitled to the amount or value of a Commonwealth Education Costs Scholarship but has not received the full entitlement only because the scholarship was suspended.
(2) A person is a scholarship‑entitled person if:
(a) any of the following (a scholarship) was received by the person in respect of a time before the commencement of this section:
(i) a student start‑up scholarship payment under section 592F;
(b) for a continuous period since the time in respect of which the person received the scholarship, the person has been receiving at least one of the following:
(iii) payments under the ABSTUDY Scheme known as Living Allowance.
1061ZVBD Amount of student start‑up loan
The amount of a student start‑up loan for which a person is qualified is $1,025.
Note: The amount of the loan is to be indexed on each 1 January in line with CPI increases (see sections 1190 to 1194).
Part 2AA.3—Indebtedness
1061ZVCA Simplified outline of this Part
A person incurs an SSL debt if the person receives a student start‑up loan (except in certain circumstances when the loan is required to be recovered as a social security debt under this Act).
Each SSL debt is incorporated into the person’s accumulated SSL debt. This accumulated SSL debt forms the basis for working out the amounts the person is obliged to repay.
Division 2—Incurring SSL debts
1061ZVDA SSL debts
(1) A person incurs an SSL debt to the Commonwealth if the person is paid a student start‑up loan for a qualification period.
(2) The SSL debt is incurred by the person on the later of:
(a) the day the person was paid the loan; and
(b) the day after the person’s enrolment test day for the qualification period.
Note: For enrolment test day, see subsection (5).
(3) The amount of the person’s SSL debt is the amount of the loan, reduced by any amount repaid before the day on which the debt is incurred.
(4) Despite subsection (1), an SSL debt is not incurred, and is taken never to have been incurred, in relation to a loan if:
(a) the loan has been fully repaid before the day on which the SSL debt in respect of the loan would be incurred; or
(b) the amount of the loan is a debt under section 1223 or 1223ABF; or
(c) the Secretary has formed an opinion under subsection 1223ABF(3) in relation to the loan (relating to exceptional circumstances beyond the person’s control).
(5) A person’s enrolment test day, for a qualification period, is the earliest of the following days:
1061ZVDB SSL debt discharged by death
Upon the death of a person who owes an SSL debt to the Commonwealth, the debt is taken to have been paid.
Note: SSL debts are not provable in bankruptcy: see subsection 82(3AB) of the Bankruptcy Act 1966.
1061ZVDC Notice to Commissioner
(1) If a person incurs an SSL debt, the Secretary must give the Commissioner a notice specifying the amount of the debt incurred by the person.
Division 3—Working out accumulated SSL debts
1061ZVEA Simplified outline of this Division
There are 2 stages to working out a person’s accumulated SSL debt for a financial year.
In stage 1, the person’s former accumulated SSL debt is worked out by adjusting the preceding financial year’s accumulated SSL debt to take account of:
(a) the HELP debt indexation factor for 1 June in that financial year; and
(c) voluntary SSL repayments of the debt; and
(d) compulsory SSL repayment amounts in respect of the debt.
In stage 2, the person’s accumulated SSL debt is worked out from:
(a) the person’s former accumulated SSL debt; and
(b) the SSL debts that the person incurs during the first 6 months of the financial year; and
(c) voluntary SSL repayments of those debts.
1061ZVEB Stage 1—working out a former accumulated SSL debt
(1) A person’s former accumulated SSL debt, in relation to the person’s accumulated SSL debt for a financial year, is worked out by multiplying:
(b) the HELP debt indexation factor for 1 June in that financial year.
Step 1. Take the person’s accumulated SSL debt for the immediately preceding financial year. (This amount is taken to be zero if the person has no accumulated SSL debt for that financial year.)
Step 2. Add the sum of all of the SSL debts (if any) that the person incurred during the last 6 months of the immediately preceding financial year.
Step 3. Subtract the sum of the amounts by which the person’s debts referred to in steps 1 and 2 are reduced because of any voluntary SSL repayments that have been made during the period:
Step 4. Subtract the sum of all of the person’s compulsory SSL repayment amounts that:
Step 5. Subtract the sum of the amounts by which any compulsory SSL repayment amount of the person is increased (whether as a result of an increase in the person’s taxable income of an income year or otherwise) by an amendment of an assessment made during that period.
Step 6. Add the sum of the amounts by which any compulsory SSL repayment amount of the person is reduced (whether as a result of a reduction in the person’s taxable income of an income year or otherwise) by an amendment of an assessment made during that period.
1061ZVEC Stage 2—working out an accumulated SSL debt
(1) A person’s accumulated SSL debt, for a financial year, is worked out as follows:
former accumulated SSL debt is the person’s former accumulated SSL debt in relation to that accumulated SSL debt.
SSL debt repayments is the sum of all of the voluntary SSL repayments (if any) paid, on or after 1 July in the financial year and before 1 June in that year, in reduction of the SSL debts incurred in that year.
SSL debts incurred is the sum of the amounts of all of the SSL debts (if any) that the person incurred during the first 6 months of the financial year.
(2) The person incurs the accumulated SSL debt on 1 June in the financial year.
1061ZVED Rounding of amounts
(1) If, apart from this section, a person’s accumulated SSL debt would be an amount consisting of a number of whole dollars and a number of cents, disregard the number of cents.
(2) If, apart from this section, a person’s accumulated SSL debt would be an amount of less than $1.00, the person’s accumulated SSL debt is taken to be zero.
1061ZVEE Accumulated SSL debt discharges earlier debts
(1) The accumulated SSL debt that a person incurs on 1 June in a financial year discharges, or discharges the unpaid part of:
(a) any SSL debt that the person incurred during the calendar year immediately preceding that day; and
(b) any accumulated SSL debt that the person incurred on the immediately preceding 1 June.
(2) Nothing in subsection (1) affects the application of Division 2 of this Part or sections 1061ZVEB and 1061ZVEC.
1061ZVEF Accumulated SSL debt discharged by death
(1) Upon the death of a person who has an accumulated SSL debt, the accumulated SSL debt is taken to be discharged.
(2) To avoid doubt, this section does not affect any compulsory SSL repayment amounts required to be paid in respect of the accumulated SSL debt, whether or not those amounts were assessed before the person’s death.
Note: Accumulated SSL debts are not provable in bankruptcy: see subsection 82(3AB) of the Bankruptcy Act 1966.
Part 2AA.4—Discharge of indebtedness
1061ZVFA Simplified outline of this Part
A person who owes a debt to the Commonwealth under this Chapter may make voluntary SSL repayments.
1061ZVFB Debts under this Chapter
(1) The debts under this Chapter are:
(a) SSL debts; and
(b) accumulated SSL debts.
(2) To avoid doubt, debts that arise under the following sections are not debts under this Chapter:
(a) section 1223 (Debts arising from lack of qualification, overpayment etc.);
(b) section 1223ABF (Debts in respect of student start‑up loans).
Division 2—Voluntary discharge of indebtedness
1061ZVGA Voluntary SSL repayments in respect of debts
(1) A person may at any time make a payment in respect of a debt that the person owes to the Commonwealth under this Chapter.
1061ZVGB Application of voluntary SSL repayments
(1) Any money a person pays under this Division to meet the person’s debts to the Commonwealth under this Chapter is to be applied in payment of those debts as the person directs at the time of the payment.
(a) first, in discharge or reduction of any accumulated SSL debt of the person;
(i) any SSL debt of the person; or
1061ZVGC Refunding of payments
Division 3—Compulsory discharge of indebtedness
1061ZVHA Liability to repay amounts
(a) a person’s HELP repayment income for an income year exceeds the minimum HELP repayment income for the income year; and
(b) on 1 June immediately preceding the making of an assessment in respect of the person’s income of that income year, the person had an accumulated SSL debt;
the person is liable to pay to the Commonwealth, in accordance with this Division, so much of the person’s repayable SSL debt for the income year as does not exceed the amount worked out by the formula:
applicable percentage of HELP repayment income means the amount that is the percentage of the person’s HELP repayment income applicable under the table in section 154‑20 of the Higher Education Support Act 2003.
1061ZVHB Repayable SSL debt for an income year
(1) A person’s repayable SSL debt for an income year is:
(a) the person’s accumulated SSL debt referred to in paragraph 1061ZVHA(1)(b) in relation to that income year; or
(ii) have been assessed under section 1061ZVHC to be payable in respect of that debt;
the amount (if any) remaining after deducting from that debt any amounts referred to in subparagraph (i) or (ii).
1061ZVHC Commissioner may make assessments
(a) the person’s accumulated SSL debt on 1 June immediately before the making of the assessment; and
(b) the amount required to be paid in respect of the person’s repayable SSL debt under section 1061ZVHA.
1061ZVHD Notification of notices of assessment of tax
(b) the Commissioner has made, in respect of the person, an assessment under paragraph 1061ZVHC(b) of this Act of the amounts referred to in that paragraph; and
1061ZVHE Commissioner may defer making assessments
(1) A person may apply in the approved form to the Commissioner for deferral of the making of an assessment in respect of the person under section 1061ZVHC.
(4) The Commissioner may, on application by a person under this section, defer making an assessment in respect of the person under section 1061ZVHC if the Commissioner is of the opinion that:
Note: Deferrals of making assessments, or refusals of applications, are reviewable under Division 2A of Part 4 of the Administration Act.
1061ZVHF Commissioner may amend assessments
(1) A person may apply in the approved form to the Commissioner for an amendment of an assessment made in respect of the person under section 1061ZVHC so that:
(3) The Commissioner may, on application by a person under this section, amend an assessment made in respect of the person under section 1061ZVHC so that:
Note: Amendments of assessments, or refusals of applications, are reviewable under Division 2A of Part 4 of the Administration Act.
Part 2AA.5—Tax administration matters
1061ZVJA Simplified outline of this Part
The Secretary and the Commissioner may share information about tax file numbers for the purposes of administering student start‑up loans. The Commissioner is also responsible for the recovery of debts under this Chapter and has functions and powers to fulfil that responsibility relating to returns, assessments, collection and other administrative matters.
1061ZVJB Verification of tax file numbers
(1) The Secretary may provide to the Commissioner a tax file number that a person has notified to the Secretary for the purposes of paragraph 1061ZVBB(1)(c) or (2)(c), for the purpose of verifying that the number is the person’s tax file number.
1061ZVJC When person with tax file number incorrectly notifies number
(a) that the tax file number that a person has notified to the Secretary for the purposes of paragraph 1061ZVBB(1)(c) or (2)(c):
1061ZVJD When person without tax file number incorrectly notifies number
(a) the Commissioner is satisfied that the tax file number that a person notified to the Secretary for the purposes of paragraph 1061ZVBB(1)(c) or (2)(c):
Note: Decisions to give notice under subsection (1) are reviewable under section 202F of the Income Tax Assessment Act 1936.
1061ZVJE When tax file numbers are altered
(1) If the Commissioner issues, to a person who has notified a tax file number to the Secretary for the purposes of paragraph 1061ZVBB(1)(c) or (2)(c), a new tax file number in place of a tax file number that has been withdrawn, the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.
1061ZVJF When tax file numbers are cancelled
(1) If the Commissioner cancels a tax file number issued to a person who has notified the tax file number to the Secretary for the purposes of paragraph 1061ZVBB(1)(c) or (2)(c), the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.
1061ZVJG Returns, assessments, collection and recovery
Subject to Part 2AA.4 and this Part:
apply, so far as they are capable of application, in relation to a compulsory SSL repayment amount of a person as if it were income tax assessed to be payable by a taxpayer by an assessment made under Part IV of the Income Tax Assessment Act 1936.
1061ZVJH Charges and civil penalties for failing to meet obligations
(a) any compulsory SSL repayment amount of a person were income tax payable by the person in respect of the income year in respect of which the assessment of that debt was made; and
(b) paragraphs 1061ZVBB(1)(c) and (2)(c), and Parts 2AA.3 and 2AA.4 and this Part, were income tax laws.
1061ZVJJ Pay as you go (PAYG) withholding
Part 2‑5 (other than section 12‑55 and Subdivisions 12‑E, 12‑F and 12‑G) in Schedule 1 to the Taxation Administration Act 1953 applies, so far as it is capable of application, in relation to the collection of amounts of a compulsory SSL repayment amount of a person as if the compulsory SSL repayment amount were income tax.
1061ZVJK Pay as you go (PAYG) instalments
Division 45 in Schedule 1 to the Taxation Administration Act 1953 applies, so far as it is capable of application, in relation to the collection of a compulsory SSL repayment amount of a person as if the compulsory SSL repayment amount were income tax.
1061ZVJL Administration of this Chapter
The Commissioner has the general administration of:
(a) paragraphs 1061ZVBB(1)(c) and (2)(c); and
(b) Parts 2AA.3 and 2AA.4 and this Part; and
(c) Division 2A of Part 4 of the Administration Act (Internal review of certain Commissioner decisions relating to student start‑up loans).
25 Section 1190 (after table item 69)
student start‑up loan amount
section 1061ZVBD
26 Subsection 1191(1) (after table item 41)
highest June quarter before reference quarter (but not earlier than June quarter 2016)
(8B) The student start‑up loan amount (see item 41A of the CPI Indexation Table in subsection 1191(1)) is not to be indexed on 1 January 2016.
27 Subsection 1222(2) (after table item 4D)
1223ABF
(debts in respect of student start‑up loans)
1223ABF Debts in respect of student start‑up loans
(a) a person is paid a student start‑up loan for a qualification period; and
30 At the end of subsection 1231(1AA)
; and (c) must not make a determination that would reduce (including reduce to nil) a payment of a student start‑up loan.
31 Paragraph 1234A(1)(b)
After “social security payment”, insert “(other than a student start‑up loan)”.
32 After Subdivision EA of Division 1 of Part 3
Subdivision EB—Time limits for claims for student start‑up loans
26C Time limit for claim
(1) A person’s claim for a student start‑up loan for a qualification period must be made before the end of the qualification period.
(2) Despite subsection (1), a person’s claim for a student start‑up loan for a qualification period in which the person is expected to complete the relevant approved scholarship course must be made at least 35 days before the course end date.
33 At the end of section 36
(4) If a person claims a student start‑up loan for a qualification period, the Secretary may determine the person’s claim at a time the Secretary considers appropriate, having regard to the principle that, for a claim made before the start of the period of study concerned for the relevant approved scholarship course, the time should generally be close to the start of that period of study.
Note: For approved scholarship course, see section 592M of the 1991 Act.
(5) Nothing in subsection (4) affects the operation of section 39.
34 Subsection 39(1)
Omit “subsection (3)”, substitute “subsections (3) and (9)”.
35 At the end of section 39
(9) A claim for a student start‑up loan for a qualification period made before the start of the qualification period is taken to have been made on the first day of the qualification period.
36 After section 47DA
47DB Student start‑up loans
(1) If a person is qualified for a student start‑up loan for a qualification period:
(a) the loan becomes payable to the person on the day the Secretary determines the person’s claim for the loan; and
(b) the Secretary must pay the amount of the loan to the person as soon as reasonably practicable after that day.
(a) a person is qualified for a student start‑up loan for a qualification period because the person is receiving youth allowance; and
(b) the whole or a part of the person’s instalment of youth allowance is paid to a parent of the person, under section 45 of this Act, in respect of a period that includes the day the Secretary determines the person’s claim for the loan;
the Secretary may pay the whole, or the same proportion, of the person’s loan to that parent or to any other person.
37 Subsection 55(1)
After “47,”, insert “47DA, 47DB,”.
38 Section 58 (heading)
58 Payment of social security payment after death
39 Paragraph 58(1)(a)
Omit “or pension bonus bereavement payment”, substitute “, pension bonus bereavement payment or a student start‑up loan”.
40 Section 123A (at the end of the definition of relevant payment)
; or (g) a payment of a student start‑up loan.
41 At the end of section 127
(4) The Secretary may not review:
(a) a decision that is a reviewable decision under section 138A (decision by Commissioner about deferring or amending assessment relating to student start‑up loans); or
(b) a decision under section 138D or 138F (decision following reconsideration of a decision that is a reviewable decision under section 138A); or
(c) a decision to give a notice under subsection 1061ZVJD(1) or 1061ZVJF(1) of the 1991 Act (decision by Commissioner to notify Secretary that incorrect or cancelled tax file number has been given in relation to student start‑up loans).
42 After paragraph 129(4)(d)
(da) a decision that is a reviewable decision under section 138A (decision by Commissioner about deferring or amending assessment relating to student start‑up loans); or
(db) a decision under section 138D or 138F (decision following reconsideration of a decision that is a reviewable decision under section 138A); or
(dc) a decision by the Commissioner to give a notice under subsection 1061ZVJD(1) or 1061ZVJF(1) of the 1991 Act (notifying Secretary that incorrect or cancelled tax file number has been given in relation to student start‑up loans); or
43 After Division 2 of Part 4
Division 2A—Internal review of certain Commissioner decisions relating to student start‑up loans
138A Decisions reviewable under this Division
Each of the following is a reviewable decision for the purposes of this Division:
(a) a decision by the Commissioner under section 1061ZVHE of the 1991 Act (Commissioner may defer making assessments);
(b) a decision by the Commissioner under section 1061ZVHF of the 1991 Act (Commissioner may amend assessments).
138B Commissioner must give reasons for reviewable decisions
(1) The Commissioner’s notice to a person of the making of a reviewable decision must include reasons for the decision.
(2) Subsection (1) does not affect an obligation, imposed upon the Commissioner by any other law, to give reasons for a decision.
138C Reviewer of decisions
(1) The Commissioner is the reviewer of a reviewable decision for the purposes of this Division, subject to subsection (2).
(a) the reviewable decision was made by a delegate of the Commissioner; and
(b) the decision is to be reconsidered by a delegate of the Commissioner;
138D Reviewer may reconsider reviewable decisions
(1) The reviewer of a reviewable decision may reconsider the decision if the reviewer is satisfied that there is sufficient reason to do so.
(2) The reviewer may reconsider the decision even if:
(a) an application for reconsideration of the decision has been made under section 138F; or
(b) the decision has been confirmed, varied or set aside under section 138F and an application has been made under section 138H for review of the decision.
(3) After reconsidering the decision, the reviewer must:
(4) The reviewer’s decision (the decision on review) to confirm, vary or set aside the decision takes effect:
(5) The reviewer must give written notice of the decision on review to the person to whom that decision relates.
(b) must contain a statement of the reasons for the reviewer’s decision on review.
138E Notice to AAT Registrar
(a) a reviewer makes a decision under subsection 138D(3); and
the reviewer must give the Registrar of the Administrative Appeals Tribunal written notice of the reviewer’s decision under subsection 138D(3).
138F Reconsideration of reviewable decisions on request
(1) A person whose interests are affected by a reviewable decision may request the reviewer to reconsider the decision.
(2) The person’s request must be made by written notice given to the reviewer within 28 days, or such longer period as the reviewer allows, after the day on which the person first received notice of the decision.
(4) After receiving the request, the reviewer must reconsider the decision and:
(5) The reviewer’s decision (the decision on review) to confirm, vary or set aside the decision takes effect:
(6) The reviewer must give the person written notice of the decision on review.
(8) The reviewer is taken, for the purposes of this Division, to have confirmed the decision if the reviewer does not give notice of a decision to the person within 45 days after receiving the person’s request.
138G Withdrawal of request
(1) A person who has requested the reviewer to reconsider a reviewable decision may, by written notice given to the reviewer, withdraw the request at any time before the review has been completed.
(2) If a request is withdrawn, the request is taken never to have been made.
138H AAT review of reviewable decisions
Applications may be made to the Administrative Appeals Tribunal for review of reviewable decisions that have been confirmed, varied or set aside under section 138D (Reviewer may reconsider reviewable decisions) or 138F (Reconsideration of reviewable decisions on request).
138J Decision changed before AAT review completed
(1) If the reviewer varies a reviewable decision under subsection 138D(3) after an application has been made to the Administrative Appeals Tribunal for review of that decision but before the determination of the application, the application is taken to be an application for review of the decision as varied.
(2) If the reviewer sets aside a reviewable decision under subsection 138D(3) and substitutes a new decision, after an application has been made to the Administrative Appeals Tribunal for review of the reviewable decision but before the determination of the application, the application is taken to be an application for review of the new decision.
44 Before subsection 238(2)
(1B) Subsection (1) does not apply to a social security payment that is a student start‑up loan.
ABSTUDY student start‑up loan means a loan for which a person qualifies under Division 2 of Part 2.
Note: Part 2 is taken to be part of the ABSTUDY Scheme and ABSTUDY student start‑up loans are taken to be made under the ABSTUDY Scheme: see section 7B.
ABSTUDY student start‑up loan overpayment has the meaning given by subsection 38A(1).
54 Subsection 3(1)
55 Subsection 3(1)
former accumulated ABSTUDY SSL debt has the meaning given by section 9B.
58 Subsection 3(1) (definition of income tax law)
60 Subsection 3(1)
qualification period, for an ABSTUDY student start‑up loan, means a period of 6 months starting on 1 January or 1 July in any year.
qualification test day, for a qualification period for an ABSTUDY student start‑up loan, has the meaning given by subsection 7C(2).
62 Subsection 3(1)
repayable ABSTUDY SSL debt has the meaning given by section 10G.
63 Subsection 3(1)
scholarship‑entitled person has the meaning given by subsection 7D(2).
66 Subsection 3(1)
67 After Part 1
Part 2—ABSTUDY student start‑up loans
6A Simplified outline of this Part
ABSTUDY student start‑up loans are income‑contingent loans made under the ABSTUDY Scheme.
Broadly, full‑time students who are receiving Living Allowance might be qualified for an ABSTUDY student start‑up loan. A person can qualify for up to 2 loans each calendar year. To receive a loan, a person must make a claim before the end of the relevant period for each loan.
Division 2—Qualification for and amount of ABSTUDY student start‑up loan
7A Simplified outline of this Division
Broadly, full‑time students who are receiving Living Allowance might be qualified for an ABSTUDY student start‑up loan. A person can qualify for up to 2 loans each calendar year.
7B ABSTUDY Scheme
(1) For the purposes of a reference in this Act or another law to the ABSTUDY Scheme:
(a) this Part is taken to be part of the ABSTUDY Scheme; and
(b) ABSTUDY student start‑up loans are taken to be made under the ABSTUDY Scheme.
(2) This Part does not limit the ABSTUDY Scheme. In particular, the ABSTUDY Scheme may make provision for matters relating to ABSTUDY student start‑up loans for which provision is not made in this Act.
7C Qualification for ABSTUDY student start‑up loan
(1) A person is qualified for an ABSTUDY student start‑up loan for a qualification period if:
(i) the person is qualified for a payment known as Living Allowance under the ABSTUDY Scheme and Living Allowance is payable to the person; and
(ii) the person is receiving Living Allowance and would be receiving Living Allowance if any amounts of pharmaceutical allowance and rent assistance payable to the person under the ABSTUDY Scheme were disregarded for the purposes of working out the person’s rate of that allowance; and
(iii) the person is qualified for Living Allowance because the person is undertaking full‑time study in a course of education that is an approved scholarship course; and
Note: If the condition in subparagraph (a)(iii) is no longer met in a certain period starting on the qualification test day, the amount of the loan might become an immediately recoverable debt, rather than an income‑contingent SSL debt: subsection 38A(1) and section 39.
(2) A person’s qualification test day for a qualification period is the earliest of the following:
(a) the day the Secretary determines the person’s claim for an ABSTUDY student start‑up loan for the qualification period;
7D Circumstances in which person is not qualified for ABSTUDY student start‑up loan
(1) Despite section 7C, a person is not qualified for an ABSTUDY student start‑up loan for a qualification period if:
(i) a determination is in effect that the person is qualified for an ABSTUDY student start‑up loan for the qualification period; or
(ii) a determination is in effect that the person is qualified for a student start‑up loan under the Social Security Act 1991 for the qualification period; or
(i) has received a payment known as a student start‑up scholarship payment under the scheme referred to in section 117 of the Veterans’ Entitlements Act 1986; or
(ii) has received a payment known as a student start‑up scholarship payment under the scheme referred to in section 258 of the Military Rehabilitation and Compensation Act 2004; or
(i) a student start‑up scholarship payment under section 592F of the Social Security Act 1991;
(i) youth allowance (within the meaning of the Social Security Act 1991) in respect of the person undertaking full‑time study (within the meaning of that Act);
(ii) austudy payment (within the meaning of that Act);
7E Amount of ABSTUDY student start‑up loan
(1) The amount of an ABSTUDY student start‑up loan for which a person is qualified is $1,025.
(2) The amount of an ABSTUDY student start‑up loan is to be indexed under Division 2 of Part 3.16 of the Social Security Act 1991, on each 1 January, as if it were a student start‑up loan amount referred to in the table in subsection 1191(1) of that Act. The indexed amount is taken to be the amount specified in subsection (1) on and from that 1 January.
Division 3—Indebtedness: incurring ABSTUDY SSL debts
8A Simplified outline of this Division
A person incurs an ABSTUDY SSL debt if the person receives an ABSTUDY student start‑up loan (except in certain circumstances when the loan is required to be recovered as a debt under this Act).
8B ABSTUDY SSL debts
(1) A person incurs an ABSTUDY SSL debt to the Commonwealth if the person is paid an ABSTUDY student start‑up loan for a qualification period.
(2) The ABSTUDY SSL debt is incurred by the person on the later of:
(3) The amount of the person’s ABSTUDY SSL debt is the amount of the loan, reduced by any amount repaid before the day on which the debt is incurred.
(4) Despite subsection (1), an ABSTUDY SSL debt is not incurred, and is taken never to have been incurred, in relation to a loan if:
(a) the loan has been fully repaid before the day on which the ABSTUDY SSL debt in respect of the loan would be incurred; or
(b) the amount of the loan is a debt under section 39; or
(c) the Secretary has formed an opinion under subsection 38A(3) in relation to the loan (relating to exceptional circumstances beyond the person’s control).
8C ABSTUDY SSL debt discharged by death
Upon the death of a person who owes an ABSTUDY SSL debt to the Commonwealth, the debt is taken to have been paid.
Note: ABSTUDY SSL debts are not provable in bankruptcy: see subsection 82(3AB) of the Bankruptcy Act 1966.
8D Notice to Commissioner
(1) If a person incurs an ABSTUDY SSL debt, the Secretary must give the Commissioner a notice specifying the amount of the debt incurred by the person.
Division 4—Indebtedness: working out accumulated ABSTUDY SSL debts
9A Simplified outline of this Division
Each ABSTUDY SSL debt a person incurs is incorporated into the person’s accumulated ABSTUDY SSL debt. This accumulated ABSTUDY SSL debt forms the basis for working out the amounts the person is obliged to repay.
There are 2 stages to working out a person’s accumulated ABSTUDY SSL debt for a financial year.
In stage 1, the person’s former accumulated ABSTUDY SSL debt is worked out by adjusting the preceding financial year’s accumulated ABSTUDY SSL debt to take account of:
(c) voluntary ABSTUDY SSL repayments of the debt; and
(d) compulsory ABSTUDY SSL repayment amounts in respect of the debt.
In stage 2, the person’s accumulated ABSTUDY SSL debt is worked out from:
(a) the person’s former accumulated ABSTUDY SSL debt; and
(b) the ABSTUDY SSL debts that the person incurs during the first 6 months of the financial year; and
(c) voluntary ABSTUDY SSL repayments of those debts.
9B Stage 1—working out a former accumulated ABSTUDY SSL debt
(1) A person’s former ABSTUDY accumulated SSL debt, in relation to the person’s accumulated ABSTUDY SSL debt for a financial year, is worked out by multiplying:
Step 1. Take the person’s accumulated ABSTUDY SSL debt for the immediately preceding financial year. (This amount is taken to be zero if the person has no accumulated ABSTUDY SSL debt for that financial year.)
Step 2. Add the sum of all of the ABSTUDY SSL debts (if any) that the person incurred during the last 6 months of the immediately preceding financial year.
Step 3. Subtract the sum of the amounts by which the person’s debts referred to in steps 1 and 2 are reduced because of any voluntary ABSTUDY SSL repayments that have been made during the period:
Step 4. Subtract the sum of all of the person’s compulsory ABSTUDY SSL repayment amounts that:
Step 5. Subtract the sum of the amounts by which any compulsory ABSTUDY SSL repayment amount of the person is increased (whether as a result of an increase in the person’s taxable income of an income year or otherwise) by an amendment of an assessment made during that period.
Step 6. Add the sum of the amounts by which any compulsory ABSTUDY SSL repayment amount of the person is reduced (whether as a result of a reduction in the person’s taxable income of an income year or otherwise) by an amendment of an assessment made during that period.
9C Stage 2—working out an accumulated ABSTUDY SSL debt
(1) A person’s accumulated ABSTUDY SSL debt, for a financial year, is worked out as follows:
ABSTUDY SSL debt repayments is the sum of all of the voluntary ABSTUDY SSL repayments (if any) paid, on or after 1 July in the financial year and before 1 June in that year, in reduction of the ABSTUDY SSL debts incurred in that year.
ABSTUDY SSL debts incurred is the sum of the amounts of all of the SSL debts (if any) that the person incurred during the first 6 months of the financial year.
former accumulated ABSTUDY SSL debt is the person’s former accumulated ABSTUDY SSL debt in relation to that accumulated ABSTUDY SSL debt.
(2) The person incurs the accumulated ABSTUDY SSL debt on 1 June in the financial year.
9D Rounding of amounts
(1) If, apart from this section, a person’s accumulated ABSTUDY SSL debt would be an amount consisting of a number of whole dollars and a number of cents, disregard the number of cents.
(2) If, apart from this section, a person’s accumulated ABSTUDY SSL debt would be an amount of less than $1.00, the person’s accumulated ABSTUDY SSL debt is taken to be zero.
9E Accumulated ABSTUDY SSL debt discharges earlier debts
(1) The accumulated ABSTUDY SSL debt that a person incurs on 1 June in a financial year discharges, or discharges the unpaid part of:
(a) any ABSTUDY SSL debt that the person incurred during the calendar year immediately preceding that day; and
(b) any accumulated ABSTUDY SSL debt that the person incurred on the immediately preceding 1 June.
(2) Nothing in subsection (1) affects the application of section 8B, 8C, 9B or 9C.
9F Accumulated ABSTUDY SSL debt discharged by death
(1) Upon the death of a person who has an accumulated ABSTUDY SSL debt, the accumulated ABSTUDY SSL debt is taken to be discharged.
(2) To avoid doubt, this section does not affect any compulsory ABSTUDY SSL repayment amounts required to be paid in respect of the accumulated ABSTUDY SSL debt, whether or not those amounts were assessed before the person’s death.
Note: Accumulated ABSTUDY SSL debts are not provable in bankruptcy: see subsection 82(3AB) of the Bankruptcy Act 1966.
Division 5—Discharge of indebtedness
10A Simplified outline of this Division
A person who owes a debt to the Commonwealth under this Part may make voluntary ABSTUDY SSL repayments.
10B Debts under this Part
(1) The debts under this Part are:
(a) ABSTUDY SSL debts; and
(b) accumulated ABSTUDY SSL debts.
(2) To avoid doubt, debts that arise under section 39 are not debts under this Part.
(3) To avoid doubt, nothing in this section affects section 7B (about the relationship of this Part to the ABSTUDY Scheme).
Subdivision B—Voluntary discharge of indebtedness
10C Voluntary ABSTUDY SSL repayments in respect of debts
10D Application of voluntary ABSTUDY SSL repayments
(1) Any money a person pays under this Subdivision to meet the person’s debts to the Commonwealth under this Part is to be applied in payment of those debts as the person directs at the time of the payment.
(a) first, in discharge or reduction of any accumulated ABSTUDY SSL debt of the person;
(i) any ABSTUDY SSL debt of the person; or
10E Refunding of payments
(a) a person pays an amount to the Commonwealth under this Subdivision; and
Subdivision C—Compulsory discharge of indebtedness
10F Liability to repay amounts
(b) on 1 June immediately preceding the making of an assessment in respect of the person’s income of that income year, the person had an accumulated ABSTUDY SSL debt;
the person is liable to pay to the Commonwealth, in accordance with this Subdivision, so much of the person’s repayable ABSTUDY SSL debt for the income year as does not exceed the amount worked out by the formula:
(a) any amount the person is liable to pay under section 154‑1 of the Higher Education Support Act 2003 for the income year in respect of an accumulated HELP debt;
10G Repayable ABSTUDY SSL debt for an income year
(1) A person’s repayable ABSTUDY SSL debt for an income year is:
(a) the person’s accumulated ABSTUDY SSL debt referred to in paragraph 10F(1)(b) in relation to that income year; or
(ii) have been assessed under section 10H to be payable in respect of that debt;
10H Commissioner may make assessments
(a) the person’s accumulated ABSTUDY SSL debt on 1 June immediately before the making of the assessment; and
(b) the amount required to be paid in respect of the person’s repayable SSL debt under section 10F.
10J Notification of notices of assessment of tax
(b) the Commissioner has made, in respect of the person, an assessment under paragraph 10H(b) of this Act of the amounts referred to in that paragraph; and
10K Commissioner may defer making assessments
(1) A person may apply in the approved form to the Commissioner for deferral of the making of an assessment in respect of the person under section 10H.
(4) The Commissioner may, on application by a person under this section, defer making an assessment in respect of the person under section 10H if the Commissioner is of the opinion that:
Note: Deferrals of making assessments, or refusals of applications, are reviewable under Division 1A of Part 9.
10L Commissioner may amend assessments
(1) A person may apply in the approved form to the Commissioner for an amendment of an assessment made in respect of the person under section 10H so that:
(3) The Commissioner may, on application by a person under this section, amend an assessment made in respect of the person under section 10H so that:
Note: Amendments of assessments, or refusals of applications, are reviewable under Division 1A of Part 9.
Division 6—Tax administration matters
11A Simplified outline of this Division
The Secretary and the Commissioner may share information about tax file numbers for the purposes of administering ABSTUDY student start‑up loans. The Commissioner is also responsible for the recovery of debts under this Part and has functions and powers to fulfil that responsibility relating to returns, assessments, collection and other administrative matters.
11B Verification of tax file numbers
(1) The Secretary may provide to the Commissioner a tax file number that a person has notified to the Secretary for the purposes of paragraph 7C(1)(c), for the purpose of verifying that the number is the person’s tax file number.
11C When person with tax file number incorrectly notifies number
(a) that the tax file number that a person has notified to the Secretary for the purposes of paragraph 7C(1)(c):
11D When person without tax file number incorrectly notifies number
(a) the Commissioner is satisfied that the tax file number that a person notified to the Secretary for the purposes of paragraph 7C(1)(c):
(2) The Commissioner must give a copy of any notice under subsection (1) of this section to the person concerned, together with a written statement of the reasons for the decision to give the notice.
11E When tax file numbers are altered
(1) If the Commissioner issues, to a person who has notified a tax file number to the Secretary for the purposes of paragraph 7C(1)(c), a new tax file number in place of a tax file number that has been withdrawn, the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.
11F When tax file numbers are cancelled
(1) If the Commissioner cancels a tax file number issued to a person who has notified the tax file number to the Secretary for the purposes of paragraph 7C(1)(c), the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.
11G Returns, assessments, collection and recovery
Subject to Division 5 and this Division:
apply, so far as they are capable of application, in relation to a compulsory ABSTUDY SSL repayment amount of a person as if it were income tax assessed to be payable by a taxpayer by an assessment made under Part IV of the Income Tax Assessment Act 1936.
11H Charges and civil penalties for failing to meet obligations
(a) any compulsory ABSTUDY SSL repayment amount of a person were income tax payable by the person in respect of the income year in respect of which the assessment of that debt was made; and
(b) paragraph 7C(1)(c), and Divisions 3, 4 and 5 and this Division, were income tax laws.
11J Pay as you go (PAYG) withholding
Part 2‑5 (other than section 12‑55 and Subdivisions 12‑E, 12‑F and 12‑G) in Schedule 1 to the Taxation Administration Act 1953 applies, so far as it is capable of application, in relation to the collection of amounts of a compulsory ABSTUDY SSL repayment amount of a person as if the compulsory ABSTUDY SSL repayment amount were income tax.
11K Pay as you go (PAYG) instalments
Division 45 in Schedule 1 to the Taxation Administration Act 1953 applies, so far as it is capable of application, in relation to the collection of a compulsory ABSTUDY SSL repayment amount of a person as if the compulsory ABSTUDY SSL repayment amount were income tax.
11L Administration of this Part
(a) paragraph 7C(1)(c); and
(b) Divisions 3, 4 and 5 and this Division; and
(c) Division 1A of Part 9 (Internal review of certain Commissioner decisions relating to ABSTUDY student start‑up loans).
Note: One effect of this is that these Divisions are taxation laws for the purposes of the Taxation Administration Act 1953.
69 Section 38 (after paragraph (a) of the definition of debt)
(aa) an ABSTUDY student start‑up loan overpayment;
70 Section 38 (paragraph (c) of the definition of debt)
Omit “or (b)”, substitute “, (aa) or (b)”.
38A ABSTUDY student start‑up loan overpayments
(a) a person is paid an ABSTUDY student start‑up loan for a qualification period; and
then the amount of the loan is an ABSTUDY student start‑up loan overpayment.
72 Section 39
73 Paragraph 39(a)
74 At the end of section 39
(2) A debt that arises under subsection (1) because of an ABSTUDY student start‑up loan overpayment is taken to have arisen when the person is paid the loan to which the overpayment relates.
75 At the end of section 39AA
Add “(other than from the amount of an ABSTUDY student start‑up loan)”.
76 Subsection 44A(5)
77 Subsection 44A(7)
(7) Subsection (5) does not apply in relation to qualification for an ABSTUDY student start‑up loan under section 7C.
78 After subsection 55A(1)
(1AAA) Payments in relation to ABSTUDY student start‑up loans are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.
79 Section 302
Before “Unless”, insert “(1)”.
80 At the end of section 302
(2) This Division does not apply to:
(a) a decision to give a notice under subsection 11D(1) or 11F(1) (decision by Commissioner to notify Secretary that incorrect or cancelled tax file number has been given in relation to ABSTUDY student start‑up loan); or
(b) a decision that is a reviewable decision under section 308A (decision by Commissioner about deferring or amending assessment relating to ABSTUDY student start‑up loans); or
(c) a decision under section 308D or 308F (decision following reconsideration of a decision that is a reviewable decision under section 308A).
81 After Division 1 of Part 9
Division 1A—Internal review of certain Commissioner decisions relating to ABSTUDY student start‑up loans
308A Decisions reviewable under this Division
(a) a decision by the Commissioner under section 10K (Commissioner may defer making assessments);
(b) a decision by the Commissioner under section 10L (Commissioner may amend assessments).
308B Commissioner must give reasons for reviewable decisions
308C Reviewer of decisions
308D Reviewer may reconsider reviewable decisions
(a) an application for reconsideration of the decision has been made under section 308F; or
(b) the decision has been confirmed, varied or set aside under section 308F and an application has been made under section 308H for review of the decision.
308E Notice to AAT Registrar
(a) a reviewer makes a decision under subsection 308D(3); and
the reviewer must give the Registrar of the Administrative Appeals Tribunal written notice of the reviewer’s decision under subsection 308D(3).
308F Reconsideration of reviewable decisions on request
308G Withdrawal of request
308H AAT review of reviewable decisions
An application may be made to the Administrative Appeals Tribunal for the review of a reviewable decision that has been confirmed, varied or set aside under section 308D (Reviewer may reconsider reviewable decisions) or 308F (Reconsideration of reviewable decisions on request).
308J Decision changed before AAT review completed
(1) If the reviewer varies a reviewable decision under subsection 308D(3) after an application has been made to the Administrative Appeals Tribunal for review of that decision but before the determination of the application, the application is taken to be an application for review of the decision as varied.
(2) If the reviewer sets aside a reviewable decision under subsection 308D(3) and substitutes a new decision, after an application has been made to the Administrative Appeals Tribunal for review of the reviewable decision but before the determination of the application, the application is taken to be an application for review of the new decision.
82 Section 8AAZA
compulsory ABSTUDY SSL repayment amount has the same meaning as in the Student Assistance Act 1973.
83 Section 8AAZA
compulsory SSL repayment amount has the same meaning as in Chapter 2AA of the Social Security Act 1991.
84 After paragraph 8AAZLD(aa)
(ab) then against any compulsory SSL repayment amount of the entity; and
(ac) then against any compulsory ABSTUDY SSL repayment amount of the entity; and
85 Paragraph 8WA(1AA)(b)
After “(ga),”, insert “(gaa),”.
86 Paragraph 8WA(1AA)(b)
Before “(hac),”, insert “(hab),”.
87 Paragraphs 8WB(1A)(a) and (b)
88 Paragraphs 8WB(1A)(a) and (b)
89 Section 6‑1 in Schedule 1
Omit “, liability to repay contributions under the Higher Education Contribution Scheme (HECS), liability to repay debts under the Higher Education Loan Program (HELP), liability to repay debts in relation to trade support loan and liability to repay financial supplement debts under the Student Financial Supplement Scheme (SFSS)”, substitute “and liability to repay debts under certain income‑contingent loan schemes”.
90 After paragraph 11‑1(ca) in Schedule 1
(cb) amounts of liabilities to the Commonwealth under Chapter 2AA of the Social Security Act 1991; and
(cc) amounts of liabilities to the Commonwealth under Part 2 of the Student Assistance Act 1973; and
91 Subsection 15‑25(1) in Schedule 1
After “(ca),”, insert “(cb), (cc),”.
92 After paragraph 15‑30(ca) in Schedule 1
(cb) the percentage referred to in the definition of applicable percentage of HELP repayment income in subsection 1061ZVHA(1) (about repayments of accumulated SSL debt) of the Social Security Act 1991 for any financial year starting after the commencement of this paragraph;
(cc) the percentage referred to in the definition of applicable percentage of HELP repayment income in subsection 10F(1) (about repayments of accumulated ABSTUDY SSL debt) of the Student Assistance Act 1973 for any financial year starting after the commencement of this paragraph;
93 Paragraph 15‑50(1)(b) in Schedule 1
94 After paragraph 45‑5(1)(ca) in Schedule 1
95 Section 45‑340 in Schedule 1 (method statement, after step 3)
Step 3AA. The amount (if any) that you would have been liable to pay for the *base year in respect of an *accumulated SSL debt if your taxable income for the base year had been your *adjusted taxable income, or your *adjusted withholding income, for that year is worked out.
Step 3AB. The amount (if any) that you would have been liable to pay for the *base year in respect of an *accumulated ABSTUDY SSL debt if your taxable income for the base year had been your *adjusted taxable income, or your *adjusted withholding income, for that year is worked out.
96 Section 45‑340 in Schedule 1 (method statement, step 4)
After “3,”, insert “3AA, 3AB,”.
97 Section 45‑375 in Schedule 1 (method statement, after step 3)
Step 3AA. The amount (if any) that you would have been liable to pay for the variation year in respect of an *accumulated SSL debt if your taxable income for that year had been your *adjusted assessed taxable income for that year is worked out.
Step 3AB. The amount (if any) that you would have been liable to pay for the variation year in respect of an *accumulated ABSTUDY SSL debt if your taxable income for that year had been your *adjusted assessed taxable income for that year is worked out.
98 Section 45‑375 in Schedule 1 (method statement, step 4)
After “3”, insert “, 3AA, 3AB”.
99 Subsection 250‑10(2) in Schedule 1 (after table item 36A)
compulsory SSL repayment amount under the Social Security Act 1991
compulsory ABSTUDY SSL repayment amount under the Student Assistance Act 1973
100 Subsection 3(1)
101 Subsection 3(1)
102 Section 3C (after table item 45)
Amounts that are treated under Part 2AA.5 of the Social Security Act 1991 as if they were income tax
Amounts that are treated under Division 6 of Part 2 of the Student Assistance Act 1973 as if they were income tax
103 After subparagraph 8A(1)(a)(iia)
104 After paragraph 8A(2)(ba)
105 After subparagraph 8E(1)(d)(iii)
(iiia) a compulsory SSL repayment amount that is notified in the notice of assessment;
(iiib) a compulsory ABSTUDY SSL repayment amount that is notified in the notice of assessment;
106 After subparagraph 8E(2)(d)(iii)
(iiia) a compulsory SSL repayment amount, worked out by reference to the person’s taxable income of the year of income, payable by the person immediately before the post‑notice crediting;
(iiib) a compulsory ABSTUDY SSL repayment amount, worked out by reference to the person’s taxable income of the year of income, payable by the person immediately before the post‑notice crediting;
107 After paragraph 12A(1A)(b)
108 Section 3
After “under that Act”, insert “and certain other income‑contingent loan schemes”.
109 Section 39
After “under that Act”, insert “and any debts under certain other income‑contingent loan schemes”.
110 Subsection 46(1)
Omit all the words after “the formula:”, substitute:
(a) the sum of any amounts the person is liable to pay under section 154‑1 or 154‑16 of the Higher Education Support Act 2003 for the income year in respect of an accumulated HELP debt;
(b) any amount the person is liable to pay under section 1061ZVHA of the Social Security Act 1991 for the income year in respect of an accumulated SSL debt;
(c) any amount the person is liable to pay under section 10F of the Student Assistance Act 1973 in respect of an accumulated ABSTUDY SSL debt.
111 Saving provision—approved scholarship courses
Despite the amendment of subsection 592N(1) of the Social Security Act 1991 made by this Schedule, a legislative instrument made for that subsection continues in force after the commencement of the amendment and has effect after that commencement for the purposes of that Act, not just Part 2.11B of that Act.
Schedule 3—Removal of up‑front payment discount
9 Subclause 1(1) of Schedule 1 (definition of HECS‑HELP discount)
The amendments made by this Schedule apply in relation to an up‑front payment made in relation to a unit of study that has a census date on or after 1 January 2017.
The amendments made by this Schedule apply in relation to a voluntary repayment made on or after 1 January 2017, regardless of when the debt to which the repayment relates was incurred.
House of Representatives on 26 November 2015
Senate on 2 December 2015]