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This is a Bill, not an Act. For current law, see the Acts databases.
2013-2014
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Social Services and Other Legislation
Amendment (Student Measures) Bill
2014
No. , 2014
(Social Services)
A Bill for an Act to amend the law relating to social
security and student assistance, and for related
purposes
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedule(s) ........................................................................................ 3
Schedule 1--Interest charge
4
Part 1--Amendments
4
Social Security Act 1991
4
Student Assistance Act 1973
11
Part 2--Application and transitional provisions
19
Schedule 2--Student start-up loans
21
Part 1--Amendments
21
Bankruptcy Act 1966
21
Income Tax Assessment Act 1936
21
Income Tax Assessment Act 1997
22
Social Security Act 1991
23
Social Security (Administration) Act 1999
47
Student Assistance Act 1973
55
Taxation Administration Act 1953
84
Taxation (Interest on Overpayments and Early Payments) Act 1983
88
Trade Support Loans Act 2014
90
Part 2--Application and saving provisions
91
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
1
A Bill for an Act to amend the law relating to social
1
security and student assistance, and for related
2
purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act may be cited as the Social Services and Other Legislation
6
Amendment (Student Measures) Act 2014.
7
2 Commencement
8
(1) Each provision of this Act specified in column 1 of the table
9
commences, or is taken to have commenced, in accordance with
10
column 2 of the table. Any other statement in column 2 has effect
11
according to its terms.
12
2
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
1
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1
1 January 2015.
1 January 2015
3. Schedule 2,
items 1 to 114
Immediately after the commencement of the
provision(s) covered by table item 2.
1 January 2015
4. Schedule 2,
item 115
Immediately after the commencement of the
provision(s) covered by table item 2.
However, the provision(s) do not commence
at all if item 115 of Schedule 1 to the
Minerals Resource Rent Tax Repeal and
Other Measures Act 2014 commences at or
before that time.
5. Schedule 2,
item 116
Immediately after the commencement of the
provision(s) covered by table item 2.
However, the provision(s) do not commence
at all if item 115 of Schedule 1 to the
Minerals Resource Rent Tax Repeal and
Other Measures Act 2014 does not
commence at or before the time the
provision(s) covered by table item 3
commence.
6. Schedule 2,
items 117 to 126
Immediately after the commencement of the
provision(s) covered by table item 2.
1 January 2015
Note:
This table relates only to the provisions of this Act as originally
2
enacted. It will not be amended to deal with any later amendments of
3
this Act.
4
(2) Any information in column 3 of the table is not part of this Act.
5
Information may be inserted in this column, or information in it
6
may be edited, in any published version of this Act.
7
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
3
3 Schedule(s)
1
Each Act that is specified in a Schedule to this Act is amended or
2
repealed as set out in the applicable items in the Schedule
3
concerned, and any other item in a Schedule to this Act has effect
4
according to its terms.
5
Schedule 1 Interest charge
Part 1 Amendments
4
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
Schedule 1
--Interest charge
1
Part 1
--Amendments
2
Social Security Act 1991
3
1 Subsection 1222(2) (after table item 17)
4
Insert:
5
17A
1229G
(interest charge)
deductions
legal proceedings
garnishee notice
repayment by instalments
1231, 1234A
1232
1233
1234
2 After subsection 1228B(2)
6
Insert:
7
(2A) To avoid doubt, the amount added by way of penalty is part of the
8
debt.
9
3 Subsection 1228B(5)
10
Omit "or 1229AB", substitute ", 1229AB or 1229G".
11
4 After paragraph 1229(1)(e)
12
Insert:
13
(ea) if, because of section 1229D, sections 1229E and 1229F
14
apply in relation to the person and the debt--the effect of
15
sections 1229E and 1229F; and
16
5 At the end of section 1229
17
Add:
18
(5) Subsections (3) and (4) do not apply in relation to a person and a
19
debt if, because of section 1229D, sections 1229E and 1229F apply
20
in relation to the person and the debt.
21
6 After section 1229C
22
Insert:
23
Interest charge Schedule 1
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
5
1229D Interest charge payable under section 1229E or 1229F on
1
certain social security debts
2
(1) Sections 1229E and 1229F apply in relation to a person and a debt
3
if:
4
(a) the debt is a debt owed by the person to the Commonwealth
5
under the social security law and the debt has not been
6
wholly paid; and
7
(b) the debt relates to a payment of any of the following social
8
security payments:
9
(i) youth allowance;
10
(ii) austudy payment;
11
(iii) fares allowance;
12
(iv) a social security payment prescribed in an instrument
13
under subsection (2); and
14
(c) for a payment of a youth allowance:
15
(i) qualification for the youth allowance was under
16
section 540 in circumstances where paragraph 541(1)(a)
17
(about full-time study) applied; or
18
(ii) qualification for the youth allowance was under
19
section 540AA (about new apprentices); or
20
(iii) qualification for the youth allowance was in
21
circumstances prescribed in an instrument under
22
subsection (3).
23
Legislative instruments
24
(2) The Minister may, by legislative instrument, prescribe a social
25
security payment for the purposes of subparagraph (1)(b)(iv).
26
(3) The Minister may, by legislative instrument, prescribe
27
circumstances for the purposes of subparagraph (1)(c)(iii).
28
1229E No repayment arrangement in effect
29
(1) If:
30
(a) because of section 1229D, this section applies in relation to a
31
person and a debt; and
32
Schedule 1 Interest charge
Part 1 Amendments
6
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
(b) a notice is given to the person under subsection 1229(1) in
1
relation to the debt; and
2
(c) an amount (the unpaid amount) of the debt remains unpaid
3
at the end of the day (the due day) on which the debt is due to
4
be paid; and
5
(d) at the end of the due day, there is no arrangement in effect
6
under section 1234 in relation to the debt;
7
then the person is liable to pay, by way of penalty, interest charge,
8
worked out under subsection (7), for each day in the period
9
described in subsection (6).
10
(2) However, subsection (1) does not apply in relation to the person in
11
the circumstances prescribed in an instrument under subsection (3).
12
(3) The Minister may, by legislative instrument, prescribe
13
circumstances for the purposes of subsection (2).
14
(4) If, because of subsection (2), subsection (1) does not apply in
15
relation to the person, then:
16
(a) at a later time, the Secretary may give the person a notice
17
specifying:
18
(i) the day on which it was issued; and
19
(ii) the outstanding amount of the debt at that day; and
20
(iii) the day on which the outstanding amount is due and
21
payable; and
22
(iv) the contact details for inquiries concerning the debt; and
23
(b) the outstanding amount of the debt is due and payable on the
24
28th day after the day on which the notice was issued.
25
(5) If:
26
(a) a notice is given to the person under paragraph (4)(a) in
27
relation to the debt; and
28
(b) an amount (the unpaid amount) of the debt remains unpaid
29
at the end of the day (the due day) on which the debt is due to
30
be paid; and
31
(c) at the end of the due day, there is no arrangement in effect
32
under section 1234 in relation to the debt;
33
then the person is liable to pay, by way of penalty, interest charge,
34
worked out under subsection (7), for each day in the period
35
described in subsection (6).
36
Interest charge Schedule 1
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
7
Calculation of interest charge
1
(6) For the purposes of subsection (1) or (5), the period starts at the
2
beginning of the day after the due day and ends at the end of the
3
earlier of the following days:
4
(a) the last day at the end of which any of the following remains
5
unpaid:
6
(i) the unpaid amount;
7
(ii) interest charge on any of the unpaid amount;
8
(b) the day before the first day, after the due day, on which the
9
person makes a payment under an arrangement under
10
section 1234 in relation to the debt.
11
(7) The interest charge for a day in the period described in
12
subsection (6) is worked out by multiplying the interest charge rate
13
for that day by the sum of so much of the following amounts as
14
remains unpaid:
15
(a) the unpaid amount;
16
(b) the interest charge from previous days.
17
Note 1:
For interest charge rate see section 1229H.
18
Note 2:
The interest charge for a day is due and payable to the Commonwealth
19
at the end of that day and is a debt due to the Commonwealth: see
20
section 1229G.
21
1229F Failure to comply with or termination of repayment
22
arrangement
23
(1) If:
24
(a) because of section 1229D, this section applies in relation to a
25
person and a debt; and
26
(b) an arrangement is in effect under section 1234 in relation to
27
the debt; and
28
(c) the person fails to make a payment under the arrangement;
29
then the person is liable to pay, by way of penalty, interest charge,
30
worked out under subsection (3), for each day in the period
31
described in subsection (2).
32
(2) The period starts at the beginning of the day after the day (the due
33
day) on which the payment was required to be made under the
34
Schedule 1 Interest charge
Part 1 Amendments
8
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
arrangement and ends at the end of the earliest of the following
1
days:
2
(a) the last day at the end of which any of the following remains
3
unpaid:
4
(i) the outstanding amount of the debt;
5
(ii) interest charge on any of the outstanding amount of the
6
debt;
7
(b) the day before the first day, after the due day, on which the
8
person has paid all the payments that have so far become due
9
and payable under the arrangement;
10
(c) the day before the day the arrangement is terminated under
11
section 1234.
12
(3) The interest charge for a day in the period described in
13
subsection (2) is worked out by multiplying the interest charge rate
14
for that day by the sum of so much of the following amounts as
15
remains unpaid:
16
(a) the outstanding amount of the debt;
17
(b) the interest charge from previous days.
18
Note 1:
For interest charge rate see section 1229H.
19
Note 2:
The interest charge for a day is due and payable to the Commonwealth
20
at the end of that day and is a debt due to the Commonwealth: see
21
section 1229G.
22
Repayment arrangement is terminated
23
(4) If:
24
(a) because of section 1229D, this section applies in relation to a
25
person and a debt; and
26
(b) an arrangement is in effect under section 1234 in relation to
27
the debt; and
28
(c) the arrangement is then terminated under section 1234 on a
29
day (the termination day);
30
then:
31
(d) the following amounts (if any) are due and payable on the
32
14th day after the termination day:
33
(i) the outstanding amount of the debt;
34
(ii) interest charge on any of the outstanding amount of the
35
debt; and
36
Interest charge Schedule 1
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
9
(e) if, at the end of that 14th day, any of those amounts remains
1
unpaid, the person is liable to pay, by way of penalty, interest
2
charge, worked out under subsection (6), for each day in the
3
period described in subsection (5).
4
(5) The period starts at the beginning of the day after that 14th day and
5
ends at the end of the earlier of the following days:
6
(a) the last day at the end of which any of the following remains
7
unpaid:
8
(i) the outstanding amount of the debt;
9
(ii) interest charge on any of the outstanding amount of the
10
debt;
11
(b) the day before the first day, after that 14th day, on which the
12
person makes a payment under another arrangement under
13
section 1234 in relation to the debt.
14
(6) The interest charge for a day in the period described in
15
subsection (5) is worked out by multiplying the interest charge rate
16
for that day by the sum of so much of the following amounts as
17
remains unpaid:
18
(a) the outstanding amount of the debt;
19
(b) the interest charge from previous days.
20
Note 1:
For interest charge rate see section 1229H.
21
Note 2:
The interest charge for a day is due and payable to the Commonwealth
22
at the end of that day and is a debt due to the Commonwealth: see
23
section 1229G.
24
1229G Other rules for interest charge
25
When interest charge is due and payable
26
(1) The interest charge under section 1229E or 1229F for a day is due
27
and payable to the Commonwealth at the end of that day.
28
Interest charge is a debt
29
(2) The interest charge under section 1229E or 1229F for a day is a
30
debt due to the Commonwealth by the person.
31
Schedule 1 Interest charge
Part 1 Amendments
10
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
Provisions that do not apply to interest charge debt
1
(3) Subsection 1229(1) and paragraph 1229D(1)(b) do not apply in
2
relation to the debt referred to in subsection (2) of this section.
3
1229H What is the interest charge rate?
4
(1) For the purposes of sections 1229E and 1229F, the interest charge
5
rate for a day is the rate worked out by adding 7 percentage points
6
to the base interest rate for that day, and dividing that total by the
7
number of days in the calendar year.
8
(2) The base interest rate for a day depends on which quarter of the
9
year the day is in. For each day in a quarter in column 1 of the
10
table, it is the monthly average yield of 90-day Bank Accepted
11
Bills published by the Reserve Bank of Australia for the month in
12
column 2 of the table.
13
14
Base interest rate
Item
Column 1
For days in this quarter:
Column 2
the monthly average yield of 90-day Bank
Accepted Bills for this month applies:
1
1 January to 31 March
the preceding November
2
1 April to 30 June
the preceding February
3
1 July to 30 September
the preceding May
4
1 October to 31 December
the preceding August
(3) If the monthly average yield of 90-day Bank Accepted Bills for a
15
particular month in column 2 of the table in subsection (2) is not
16
published by the Reserve Bank of Australia before the beginning of
17
the relevant quarter, assume that it is the same as the last monthly
18
average yield of 90-day Bank Accepted Bills published by the
19
Reserve Bank of Australia before that month.
20
(4) The base interest rate must be rounded to the second decimal place
21
(rounding .005 upwards).
22
7 After subsection 1234(1)
23
Insert:
24
Interest charge Schedule 1
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
11
(1A) If a person is required to make a payment under an arrangement
1
entered into under subsection (1) before the end of a particular day,
2
the person must make that payment before the end of that day.
3
Student Assistance Act 1973
4
8 Section 38 (heading)
5
Repeal the heading, substitute:
6
38 Definitions
7
9 Section 38
8
Insert:
9
ABSTUDY debt means an amount paid under the ABSTUDY
10
Scheme (also known as the Aboriginal Study Assistance Scheme)
11
that should not have been paid.
12
Note:
The amount is a debt under paragraph (a) of the definition of debt in
13
this section.
14
10 Section 38 (paragraph (c) of the definition of debt)
15
After "section 40", insert "or 41F".
16
11 After section 41
17
Insert:
18
41A Sections 40 and 41 do not apply to ABSTUDY debts
19
Sections 40 and 41 do not apply in relation to a person and an
20
ABSTUDY debt owed by the person to the Commonwealth.
21
41B Notice in respect of ABSTUDY debt
22
(1) If an ABSTUDY debt owed by a person to the Commonwealth has
23
not been wholly paid, the Secretary must give the person a notice
24
specifying:
25
(a) the date on which it was issued (the date of the notice); and
26
Schedule 1 Interest charge
Part 1 Amendments
12
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
(b) the reason the debt was incurred, including a brief
1
explanation of the circumstances that led to the debt being
2
incurred; and
3
(c) the period to which the debt relates; and
4
(d) the outstanding amount of the debt at the date of the notice;
5
and
6
(e) the day on which the outstanding amount is due and payable;
7
and
8
(f) the effect of sections 41D and 41E; and
9
(g) that a range of options is available for repayment of the debt;
10
and
11
(h) the contact details for inquiries concerning the debt.
12
(2) The outstanding amount of the debt is due and payable on the 28th
13
day after the date of the notice.
14
41C Interest charge payable on ABSTUDY debts
15
Sections 41D and 41E apply in relation to a person and a debt if the
16
debt is an ABSTUDY debt owed by the person to the
17
Commonwealth and the debt has not been wholly paid.
18
41D No repayment arrangement in effect
19
(1) If:
20
(a) because of section 41C, this section applies in relation to a
21
person and a debt; and
22
(b) a notice is given to the person under subsection 41B(1) in
23
relation to the debt; and
24
(c) an amount (the unpaid amount) of the debt remains unpaid
25
at the end of the day (the due day) on which the debt is due to
26
be paid; and
27
(d) at the end of the due day, there is no arrangement in effect
28
under section 41H in relation to the debt;
29
then the person is liable to pay, by way of penalty, interest charge,
30
worked out under subsection (7), for each day in the period
31
described in subsection (6).
32
(2) However, subsection (1) does not apply in relation to the person in
33
the circumstances prescribed in an instrument under subsection (3).
34
Interest charge Schedule 1
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
13
(3) The Minister may, by legislative instrument, prescribe
1
circumstances for the purposes of subsection (2).
2
(4) If, because of subsection (2), subsection (1) does not apply in
3
relation to the person, then:
4
(a) at a later time, the Secretary may give the person a notice
5
specifying:
6
(i) the day on which it was issued; and
7
(ii) the outstanding amount of the debt at that day; and
8
(iii) the day on which the outstanding amount is due and
9
payable; and
10
(iv) the contact details for inquiries concerning the debt; and
11
(b) the outstanding amount of the debt is due and payable on the
12
28th day after the day on which the notice was issued.
13
(5) If:
14
(a) a notice is given to the person under paragraph (4)(a) in
15
relation to the debt; and
16
(b) an amount (the unpaid amount) of the debt remains unpaid
17
at the end of the day (the due day) on which the debt is due to
18
be paid; and
19
(c) at the end of the due day, there is no arrangement in effect
20
under section 41H in relation to the debt;
21
then the person is liable to pay, by way of penalty, interest charge,
22
worked out under subsection (7), for each day in the period
23
described in subsection (6).
24
Calculation of interest charge
25
(6) For the purposes of subsection (1) or (5), the period starts at the
26
beginning of the day after the due day and ends at the end of the
27
earlier of the following days:
28
(a) the last day at the end of which any of the following remains
29
unpaid:
30
(i) the unpaid amount;
31
(ii) interest charge on any of the unpaid amount;
32
(b) the day before the first day, after the due day, on which the
33
person makes a payment in accordance with an arrangement
34
under section 41H in relation to the debt.
35
Schedule 1 Interest charge
Part 1 Amendments
14
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
(7) The interest charge for a day in the period described in
1
subsection (6) is worked out by multiplying the interest charge rate
2
for that day by the sum of so much of the following amounts as
3
remains unpaid:
4
(a) the unpaid amount;
5
(b) the interest charge from previous days.
6
Note 1:
For interest charge rate see section 41G.
7
Note 2:
The interest charge for a day is due and payable to the Commonwealth
8
at the end of that day: see section 41F.
9
41E Failure to comply with or termination of repayment
10
arrangement
11
(1) If:
12
(a) because of section 41C, this section applies in relation to a
13
person and a debt; and
14
(b) an arrangement is in effect under section 41H in relation to
15
the debt; and
16
(c) the person fails to make a payment under the arrangement;
17
then the person is liable to pay, by way of penalty, interest charge,
18
worked out under subsection (3), for each day in the period
19
described in subsection (2).
20
(2) The period starts at the beginning of the day after the day (the due
21
day) on which the payment was required to be made under the
22
arrangement and ends at the end of the earliest of the following
23
days:
24
(a) the last day at the end of which any of the following remains
25
unpaid:
26
(i) the outstanding amount of the debt;
27
(ii) interest charge on any of the outstanding amount of the
28
debt;
29
(b) the day before the first day, after the due day, on which the
30
person has paid all the payments that have so far become due
31
and payable under the arrangement;
32
(c) the day before the day the arrangement is terminated under
33
section 41H.
34
Interest charge Schedule 1
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
15
(3) The interest charge for a day in the period described in
1
subsection (2) is worked out by multiplying the interest charge rate
2
for that day by the sum of so much of the following amounts as
3
remains unpaid:
4
(a) the outstanding amount of the debt;
5
(b) the interest charge from previous days.
6
Note 1:
For interest charge rate see section 41G.
7
Note 2:
The interest charge for a day is due and payable to the Commonwealth
8
at the end of that day: see section 41F.
9
Repayment arrangement is terminated
10
(4) If:
11
(a) because of section 41C, this section applies in relation to a
12
person and a debt; and
13
(b) an arrangement is in effect under section 41H in relation to
14
the debt; and
15
(c) the arrangement is then terminated under section 41H on a
16
day (the termination day);
17
then:
18
(d) the following amounts (if any) are due and payable on the
19
14th day after the termination day:
20
(i) the outstanding amount of the debt;
21
(ii) interest charge on any of the outstanding amount of the
22
debt; and
23
(e) if, at the end of that 14th day, any of those amounts remains
24
unpaid, the person is liable to pay, by way of penalty, interest
25
charge, worked out under subsection (6), for each day in the
26
period described in subsection (5).
27
(5) The period starts at the beginning of the day after that 14th day and
28
ends at the end of the earlier of the following days:
29
(a) the last day at the end of which any of the following remains
30
unpaid:
31
(i) the outstanding amount of the debt;
32
(ii) interest charge on any of the outstanding amount of the
33
debt;
34
Schedule 1 Interest charge
Part 1 Amendments
16
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
(b) the day before the first day, after that 14th day, on which the
1
person makes a payment under another arrangement under
2
section 41H in relation to the debt.
3
(6) The interest charge for a day in the period described in
4
subsection (5) is worked out by multiplying the interest charge rate
5
for that day by the sum of so much of the following amounts as
6
remains unpaid:
7
(a) the outstanding amount of the debt;
8
(b) the interest charge from previous days.
9
Note 1:
For interest charge rate see section 41G.
10
Note 2:
The interest charge for a day is due and payable to the Commonwealth
11
at the end of that day: see section 41F.
12
41F When interest charge becomes due and payable
13
The interest charge under section 41D or 41E for a day is due and
14
payable to the Commonwealth at the end of that day.
15
Note:
The interest charge for a day is a debt owed to the Commonwealth:
16
see section 39.
17
41G What is the interest charge rate?
18
(1) For the purposes of sections 41D and 41E, the interest charge rate
19
for a day is the rate worked out by adding 7 percentage points to
20
the base interest rate for that day, and dividing that total by the
21
number of days in the calendar year.
22
(2) The base interest rate for a day depends on which quarter of the
23
year the day is in. For each day in a quarter in column 1 of the
24
table, it is the monthly average yield of 90-day Bank Accepted
25
Bills published by the Reserve Bank of Australia for the month in
26
column 2 of the table.
27
28
Base interest rate
Item
Column 1
For days in this quarter:
Column 2
the monthly average yield of 90-day Bank
Accepted Bills for this month applies:
1
1 January to 31 March
the preceding November
Interest charge Schedule 1
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
17
Base interest rate
Item
Column 1
For days in this quarter:
Column 2
the monthly average yield of 90-day Bank
Accepted Bills for this month applies:
2
1 April to 30 June
the preceding February
3
1 July to 30 September
the preceding May
4
1 October to 31 December
the preceding August
(3) If the monthly average yield of 90-day Bank Accepted Bills for a
1
particular month in column 2 of the table in subsection (2) is not
2
published by the Reserve Bank of Australia before the beginning of
3
the relevant quarter, assume that it is the same as the last monthly
4
average yield of 90-day Bank Accepted Bills published by the
5
Reserve Bank of Australia before that month.
6
(4) The base interest rate must be rounded to the second decimal place
7
(rounding .005 upwards).
8
41H Arrangement for payment of ABSTUDY debt
9
(1) The Secretary may, on behalf of the Commonwealth, enter into an
10
arrangement with a person under which the person is to pay an
11
ABSTUDY debt, owed by the person to the Commonwealth, or the
12
outstanding amount of such a debt, in a way set out in the
13
arrangement.
14
(2) If a person is required to make a payment under an arrangement
15
entered into under subsection (1) before the end of a particular day,
16
the person must make that payment before the end of that day.
17
(3) An arrangement entered into under subsection (1) has effect, or is
18
taken to have had effect, on and after the day specified in the
19
arrangement as the day on which the arrangement commences
20
(whether that day is the day on which the arrangement is entered
21
into or an earlier or later day).
22
(4) If an arrangement entered into under subsection (1) does not
23
specify a day as mentioned in subsection (3), it has effect on and
24
after the day on which it is entered into.
25
Schedule 1 Interest charge
Part 1 Amendments
18
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
(5) The Secretary may terminate or alter an arrangement entered into
1
under subsection (1):
2
(a) at the debtor's request; or
3
(b) after giving 28 days notice to the debtor of the proposed
4
termination or alteration; or
5
(c) without notice, if the Secretary is satisfied that the person has
6
failed to disclose material information about his or her true
7
capacity to repay the debt.
8
12 Paragraph 51(1)(b)
9
After "subsection 40(1A)", insert "or 41B(1) or paragraph 41D(4)(a)".
10
Interest charge Schedule 1
Application and transitional provisions Part 2
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
19
Part 2
--Application and transitional provisions
1
13 Application and transitional provisions
--social security
2
law
3
(1)
Section 1229D of the Social Security Act 1991, as inserted by this Act,
4
applies in relation to:
5
(a) a debt that arises on or after the commencement of this item;
6
and
7
(b) a debt that arose before the commencement of this item, to
8
the extent that the debt was outstanding immediately before
9
that commencement.
10
(2)
Paragraph 1229E(1)(b) of the Social Security Act 1991, as inserted by
11
this Act, applies in relation to a notice given on or after the
12
commencement of this item.
13
(3)
If:
14
(a) section 1229D of the Social Security Act 1991, as inserted by
15
this Act, applies in relation to a debt that arose before the
16
commencement of this item; and
17
(b) before the commencement of this item, the Secretary gave a
18
person a notice under subsection 1229(1) of that Act in
19
relation to the debt;
20
then, on or after the commencement of this item, the Secretary must
21
give the person another notice under subsection 1229(1) of that Act, as
22
amended by this Act, in relation to the debt.
23
(4)
Paragraph 1229F(1)(c) of the Social Security Act 1991, as inserted by
24
this Act, applies in relation to a failure that occurs on or after the
25
commencement of this item (whether the arrangement was entered into
26
before, on or after that commencement).
27
(5)
Paragraph 1229F(4)(c) of the Social Security Act 1991, as inserted by
28
this Act, applies in relation to a termination that occurs on or after the
29
commencement of this item (whether the arrangement was entered into
30
before, on or after that commencement).
31
(6)
The amendment made by item 7 applies in relation to a requirement to
32
make a payment on or after the commencement of that item (whether
33
Schedule 1 Interest charge
Part 2 Application and transitional provisions
20
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
the arrangement was entered into before, on or after that
1
commencement).
2
14 Application provision
--student assistance law
3
Sections 41A to 41H of the Student Assistance Act 1973, as inserted by
4
this Act, apply in relation to:
5
(a) an ABSTUDY debt that arises on or after the commencement
6
of this item; and
7
(b) an ABSTUDY debt that arose before the commencement of
8
this item, to the extent that the debt was outstanding
9
immediately before that commencement.
10
Student start-up loans Schedule 2
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
21
Schedule 2
--Student start-up loans
1
Part 1
--Amendments
2
Bankruptcy Act 1966
3
1 After paragraph 82(3AB)(a)
4
Insert:
5
(aa) Part 2AA.3 of the Social Security Act 1991 (student start-up
6
loan debts);
7
(ab) Division 3 or 4 of Part 2 of the Student Assistance Act 1973
8
(ABSTUDY student start-up loan debts);
9
Income Tax Assessment Act 1936
10
2 Subsection 82A(2) (after paragraph (bb) of the definition of
11
expenses of self-education)
12
Insert:
13
(bc) a payment made in respect of, or in respect of the reduction
14
or discharge of, any indebtedness to the Commonwealth
15
under Chapter 2AA of the Social Security Act 1991 or under
16
Part 2 of the Student Assistance Act 1973; or
17
3 After paragraph 202(ga)
18
Insert:
19
(gaa) to facilitate the administration of Part 2 of the Student
20
Assistance Act 1973, which deals with ABSTUDY student
21
start-up loans and debts in relation to those loans; and
22
4 After paragraph 202(haa)
23
Insert:
24
(hab) to facilitate the administration of Chapter 2AA of the Social
25
Security Act 1991, which deals with student start-up loans
26
and debts in relation to those loans; and
27
5 After paragraph 202F(1)(fb)
28
Insert:
29
Schedule 2 Student start-up loans
Part 1 Amendments
22
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
(fc) a decision to give a notice under subsection 1061ZVJD(1) of
1
the Social Security Act 1991;
2
(fd) a decision to give a notice under subsection 1061ZVJF(1) of
3
the Social Security Act 1991;
4
(fe) a decision to give a notice under subsection 11D(1) of the
5
Student Assistance Act 1973;
6
(ff) a decision to give a notice under subsection 11F(1) of the
7
Student Assistance Act 1973;
8
Income Tax Assessment Act 1997
9
6 Section 12-
5 (at the end of table item headed "education
10
expenses")
11
Add:
12
see also student start-up loans
7 Section 12-
5 (after table item headed "State or Territory
13
bodies (STBs)")
14
Insert:
15
student start-up loans
limit on deduction .............................................................. 82A
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 .............................................
26-20
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 ...................................
26-20
8 After paragraph 26-20(1)(cb)
16
Insert:
17
(cc) a payment made to reduce a debt to the Commonwealth
18
under Chapter 2AA of the Social Security Act 1991 or Part 2
19
of the Student Assistance Act 1973; or
20
9 Subsection 995-1(1)
21
Insert:
22
Student start-up loans Schedule 2
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
23
accumulated ABSTUDY SSL debt has the meaning given by
1
section 9C of the Student Assistance Act 1973.
2
10 Subsection 995-1(1)
3
Insert:
4
accumulated SSL debt has the meaning given by
5
section 1061ZVEC of the Social Security Act 1991.
6
Social Security Act 1991
7
11 After section 19A
8
Insert:
9
19AA Student start-up loan definitions
10
For the purposes of Chapter 2AA:
11
accumulated HELP debt has the same meaning as in the Higher
12
Education Support Act 2003.
13
accumulated SSL debt has the meaning given by
14
section 1061ZVEC.
15
approved form has the meaning given by section 388-50 in
16
Schedule 1 to the Taxation Administration Act 1953.
17
Commissioner means the Commissioner of Taxation.
18
compulsory SSL repayment amount means an amount that:
19
(a) is required to be paid in respect of an accumulated SSL debt
20
under section 1061ZVHA; and
21
(b) is included in a notice of assessment made under
22
section 1061ZVHC.
23
enrolment test day has the meaning given by
24
subsection 1223ABF(2).
25
former accumulated SSL debt has the meaning given by
26
section 1061ZVEB.
27
Schedule 2 Student start-up loans
Part 1 Amendments
24
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
HELP debt indexation factor has the same meaning as in the
1
Higher Education Support Act 2003.
2
HELP repayment income has the same meaning as repayment
3
income has in the Higher Education Support Act 2003.
4
income tax has the meaning given by subsection 995-1(1) of the
5
Income Tax Assessment Act 1997.
6
income tax law has the meaning given by subsection 995-1(1) of
7
the Income Tax Assessment Act 1997.
8
income year has the meaning given by subsection 995-1(1) of the
9
Income Tax Assessment Act 1997.
10
Medicare levy means the Medicare levy imposed by the Medicare
11
Levy Act 1986.
12
minimum HELP repayment income has the same meaning as
13
minimum repayment income has in the Higher Education Support
14
Act 2003.
15
qualification period, for a student start-up loan, means a period of
16
6 months starting on 1 January or 1 July in any year.
17
qualification test day has the meaning given by
18
subsection 1061ZVBB(3).
19
repayable SSL debt has the meaning given by section 1061ZVHB.
20
return means an income tax return within the meaning of
21
subsection 995-1(1) of the Income Tax Assessment Act 1997.
22
SSL debt means a debt incurred under section 1061ZVDA.
23
student start-up loan means a loan for which a person qualifies
24
under Part 2AA.2.
25
voluntary SSL repayment means a payment made to the
26
Commissioner in discharge of an accumulated SSL debt or an SSL
27
debt. It does not include a payment made in discharge of a
28
compulsory SSL repayment amount.
29
Student start-up loans Schedule 2
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
25
12 Subsection 23(1)
1
Insert:
2
accumulated SSL debt has the meaning given by
3
section 1061ZVEC.
4
13 Subsection 23(1)
5
Insert:
6
approved scholarship course has the meaning given by
7
section 592M.
8
14 Subsection 23(1) (definition of Commonwealth Education
9
Costs Scholarship)
10
Repeal the definition, substitute:
11
Commonwealth Education Costs Scholarship means any
12
scholarship provided to assist with education costs under the
13
Commonwealth Scholarships Guidelines made for the purposes of
14
Part 2-4 of the Higher Education Support Act 2003.
15
15 Subsection 23(1)
16
Insert:
17
enrolment test day has the meaning given by
18
subsection 1223ABF(2).
19
16 Subsection 23(1)
20
Insert:
21
qualification period, for a student start-up loan, has the meaning
22
given by section 19AA.
23
17 Subsection 23(1) (after paragraph (e) of the definition of
24
social security payment)
25
Insert:
26
(ea) a payment under Chapter 2AA of this Act (Student start-up
27
loans); or
28
Schedule 2 Student start-up loans
Part 1 Amendments
26
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
18 Subsection 23(1)
1
Insert:
2
student start-up loan has the meaning given by section 19AA.
3
19 Division 1 of Part 2.11B
4
Repeal the Division.
5
20 Section 592M
6
Omit "Part", substitute "Act".
7
21 Subsection 592N(1)
8
Omit "Part", substitute "Act".
9
22 After Chapter 2A
10
Insert:
11
Chapter 2AA--Student start-up loans
12
Part 2AA.1--Introduction
13
14
1061ZVAA Simplified outline of this Chapter
15
Student start-up loans are social security payments that are
16
income-contingent loans.
17
Broadly, full-time students who are receiving youth allowance or
18
austudy might be qualified for a student start-up loan. A person can
19
qualify for up to 2 loans each calendar year. To receive a loan, a
20
person must make a claim before the end of the relevant period for
21
each loan.
22
When the person's income reaches the minimum repayment
23
income under the Higher Education Support Act 2003, and the
24
person has finished repaying any debt under that Act, the person
25
must start repaying student start-up loan debt.
26
Student start-up loans Schedule 2
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
27
Part 2AA.2--Qualification for and amount of
1
student start-up loan
2
3
1061ZVBA Simplified outline of this Part
4
Broadly, full-time students who are receiving youth allowance or
5
austudy might be qualified for a student start-up loan. A person can
6
qualify for up to 2 loans each calendar year.
7
1061ZVBB Qualification for student start-up loan
8
Receiving youth allowance
9
(1) A person is qualified for a student start-up loan for a qualification
10
period if:
11
(a) on the person's qualification test day for the period:
12
(i) the person is qualified for youth allowance and youth
13
allowance is payable to the person; and
14
(ii) the person is receiving youth allowance and would be
15
receiving youth allowance if steps 2 and 3 of the method
16
statement in point 1067G-A1 of the Youth Allowance
17
Rate Calculator were disregarded for the purposes of
18
working out the person's rate of that allowance; and
19
(iii) the person is qualified for youth allowance under
20
section 540 in circumstances where paragraph 541(1)(a)
21
(about full-time study) applies and the relevant course
22
of education is an approved scholarship course; and
23
(b) the Secretary is satisfied that the person is not likely to
24
receive the amount or value of a Commonwealth Education
25
Costs Scholarship in the period of 6 months starting
26
immediately after that qualification test day; and
27
(c) the person notifies the Secretary of the person's tax file
28
number.
29
Note 1:
For approved scholarship course, see section 592M.
30
Note 2:
If the condition in subparagraph (a)(iii) is no longer met in a certain
31
period starting on the qualification test day, the amount of the loan
32
Schedule 2 Student start-up loans
Part 1 Amendments
28
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
might become an immediately recoverable debt, rather than an
1
income-contingent SSL debt: see subsection 1223ABF(1).
2
Receiving austudy payment
3
(2) A person is qualified for a student start-up loan for a qualification
4
period if:
5
(a) on the person's qualification test day for the period:
6
(i) the person is qualified for austudy payment and austudy
7
payment is payable to the person; and
8
(ii) the person is receiving austudy payment and would be
9
receiving austudy payment if steps 2 and 2A of the
10
method statement in point 1067L-A1 of the Austudy
11
Payment Rate Calculator were disregarded for the
12
purposes of working out the person's rate of that
13
payment; and
14
(iii) the person is qualified for austudy payment under
15
section 568 in circumstances where subsection 569(1)
16
(about qualifying study) applies and the relevant course
17
of education is an approved scholarship course; and
18
(b) the Secretary is satisfied that the person is not likely to
19
receive the amount or value of a Commonwealth Education
20
Costs Scholarship in the period of 6 months starting
21
immediately after that qualification test day; and
22
(c) the person notifies the Secretary of the person's tax file
23
number.
24
Note 1:
For approved scholarship course, see section 592M.
25
Note 2:
The person might incur a debt if the condition in subparagraph (a)(iii)
26
is no longer met in a certain period starting on the qualification test
27
day: see subsection 1223ABF(1).
28
Qualification test day
29
(3) A person's qualification test day for a qualification period is the
30
earliest of the following:
31
(a) the day the Secretary determines the person's claim for a
32
student start-up loan for the qualification period;
33
(b) if the approved scholarship course ends in the qualification
34
period--the last day of the approved scholarship course;
35
(c) the last day of the qualification period.
36
Student start-up loans Schedule 2
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
29
1061ZVBC Circumstances in which person is not qualified for
1
student start-up loan
2
Despite section 1061ZVBB, a person is not qualified for a student
3
start-up loan for a qualification period if:
4
(a) immediately before the person's qualification test day for the
5
period:
6
(i) a determination is in effect that the person is qualified
7
for a student start-up loan for the qualification period; or
8
(ii) a determination is in effect that the person is qualified
9
for an ABSTUDY student start-up loan under the
10
Student Assistance Act 1973 for the qualification period;
11
or
12
(b) in the period of 6 months ending immediately before that
13
qualification test day, the person:
14
(i) has received a payment known as a student start-up
15
scholarship payment under the scheme referred to in
16
section 117 of the Veterans' Entitlements Act; or
17
(ii) has received a payment known as a student start-up
18
scholarship payment under the scheme referred to in
19
section 258 of the Military Rehabilitation and
20
Compensation Act; or
21
(iii) has received the amount or value of a Commonwealth
22
Education Costs Scholarship; or
23
(iv) was entitled to the amount or value of a Commonwealth
24
Education Costs Scholarship but has not received the
25
full entitlement only because the scholarship was
26
suspended.
27
1061ZVBD Amount of student start-up loan
28
The amount of a student start-up loan for which a person is
29
qualified on or after 1 January 2015 is $1,025.
30
Note:
The amount of the loan is to be indexed on 1 January 2017 and each
31
later 1 January in line with CPI increases (see sections 1190 to 1194).
32
Schedule 2 Student start-up loans
Part 1 Amendments
30
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
Part 2AA.3--Indebtedness
1
Division 1--Introduction
2
1061ZVCA Simplified outline of this Part
3
A person incurs an SSL debt if the person receives a student
4
start-up loan (except in certain circumstances when the loan is
5
required to be recovered as a social security debt under this Act).
6
Each SSL debt is incorporated into the person's accumulated SSL
7
debt. This accumulated SSL debt forms the basis for working out
8
the amounts the person is obliged to repay.
9
Division 2--Incurring SSL debts
10
1061ZVDA SSL debts
11
(1) A person incurs an SSL debt to the Commonwealth if the person is
12
paid a student start-up loan for a qualification period.
13
(2) The SSL debt is incurred by the person on the later of:
14
(a) the day the person was paid the loan; and
15
(b) the day after the person's enrolment test day for the
16
qualification period.
17
Note:
For enrolment test day, see subsection 1223ABF(2).
18
(3) The amount of the person's SSL debt is the amount of the loan,
19
reduced by any amount repaid before the day on which the debt is
20
incurred.
21
(4) Despite subsection (1), an SSL debt is not incurred, and is taken
22
never to have been incurred, in relation to a loan if:
23
(a) the loan has been fully repaid before the day on which the
24
SSL debt in respect of the loan would be incurred; or
25
(b) the amount of the loan is a debt under section 1223 or
26
1223ABF; or
27
Student start-up loans Schedule 2
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
31
(c) the Secretary has formed an opinion under
1
subsection 1223ABF(3) in relation to the loan (relating to
2
exceptional circumstances beyond the person's control).
3
1061ZVDB SSL debt discharged by death
4
Upon the death of a person who owes an SSL debt to the
5
Commonwealth, the debt is taken to have been paid.
6
Note:
SSL debts are not provable in bankruptcy: see subsection 82(3AB) of
7
the Bankruptcy Act 1966.
8
1061ZVDC Notice to Commissioner
9
(1) If a person incurs an SSL debt, the Secretary must give the
10
Commissioner a notice specifying the amount of the debt incurred
11
by the person.
12
(2) The Secretary may include in the notice any other details the
13
Commissioner requests for the purpose of ensuring the
14
Commissioner has the information needed to exercise powers or
15
perform functions of the Commissioner under this Act.
16
Division 3--Working out accumulated SSL debts
17
1061ZVEA Simplified outline of this Division
18
There are 2 stages to working out a person's accumulated SSL debt
19
for a financial year.
20
In stage 1, the person's former accumulated SSL debt is worked
21
out by adjusting the preceding financial year's accumulated SSL
22
debt to take account of:
23
(a)
the HELP debt indexation factor for 1 June in that
24
financial year; and
25
(b)
the debts that the person incurs during the last 6 months
26
of the preceding financial year; and
27
(c)
voluntary SSL repayments of the debt; and
28
(d)
compulsory SSL repayment amounts in respect of the
29
debt.
30
Schedule 2 Student start-up loans
Part 1 Amendments
32
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
In stage 2, the person's accumulated SSL debt is worked out from:
1
(a)
the person's former accumulated SSL debt; and
2
(b)
the SSL debts that the person incurs during the first 6
3
months of the financial year; and
4
(c)
voluntary SSL repayments of those debts.
5
1061ZVEB Stage 1--working out a former accumulated SSL debt
6
(1) A person's former accumulated SSL debt, in relation to the
7
person's accumulated SSL debt for a financial year, is worked out
8
by multiplying:
9
(a) the amount worked out using the following method
10
statement; by
11
(b) the HELP debt indexation factor for 1 June in that financial
12
year.
13
Method statement
14
Step 1. Take the person's accumulated SSL debt for the
15
immediately preceding financial year. (This amount is
16
taken to be zero if the person has no accumulated SSL
17
debt for that financial year.)
18
Step 2. Add the sum of all of the SSL debts (if any) that the
19
person incurred during the last 6 months of the
20
immediately preceding financial year.
21
Step 3. Subtract the sum of the amounts by which the person's
22
debts referred to in steps 1 and 2 are reduced because of
23
any voluntary SSL repayments that have been made
24
during the period:
25
(a)
starting on 1 June in the immediately preceding
26
financial year; and
27
(b)
ending immediately before the next 1 June.
28
Step 4. Subtract the sum of all of the person's compulsory SSL
29
repayment amounts that:
30
Student start-up loans Schedule 2
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
33
(a)
were assessed during that period (excluding any
1
assessed as a result of a return given before that
2
period); or
3
(b)
were assessed after the end of that period as a
4
result of a return given before the end of that
5
period.
6
Step 5. Subtract the sum of the amounts by which any
7
compulsory SSL repayment amount of the person is
8
increased (whether as a result of an increase in the
9
person's taxable income of an income year or otherwise)
10
by an amendment of an assessment made during that
11
period.
12
Step 6. Add the sum of the amounts by which any compulsory
13
SSL repayment amount of the person is reduced (whether
14
as a result of a reduction in the person's taxable income
15
of an income year or otherwise) by an amendment of an
16
assessment made during that period.
17
(2) For the purposes of this section, an assessment, or an amendment
18
of an assessment, is taken to have been made on the day specified
19
in the notice of assessment, or notice of amended assessment, as
20
the date of issue of that notice.
21
1061ZVEC Stage 2--working out an accumulated SSL debt
22
(1) A person's accumulated SSL debt, for a financial year, is worked
23
out as follows:
24
Former accumulated
SSL debts
SSL debt
SSL debt
incurred
repayments
25
where:
26
former accumulated SSL debt is the person's former accumulated
27
SSL debt in relation to that accumulated SSL debt.
28
SSL debt repayments is the sum of all of the voluntary SSL
29
repayments (if any) paid, on or after 1 July in the financial year and
30
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before 1 June in that year, in reduction of the SSL debts incurred in
1
that year.
2
SSL debts incurred is the sum of the amounts of all of the SSL
3
debts (if any) that the person incurred during the first 6 months of
4
the financial year.
5
(2) The person incurs the accumulated SSL debt on 1 June in the
6
financial year.
7
(3) The first financial year for which a person can have an
8
accumulated SSL debt is the financial year starting on 1 July 2015.
9
1061ZVED Rounding of amounts
10
(1) If, apart from this section, a person's accumulated SSL debt would
11
be an amount consisting of a number of whole dollars and a
12
number of cents, disregard the number of cents.
13
(2) If, apart from this section, a person's accumulated SSL debt would
14
be an amount of less than $1.00, the person's accumulated SSL
15
debt is taken to be zero.
16
1061ZVEE Accumulated SSL debt discharges earlier debts
17
(1) The accumulated SSL debt that a person incurs on 1 June in a
18
financial year discharges, or discharges the unpaid part of:
19
(a) any SSL debt that the person incurred during the calendar
20
year immediately preceding that day; and
21
(b) any accumulated SSL debt that the person incurred on the
22
immediately preceding 1 June.
23
(2) Nothing in subsection (1) affects the application of Division 2 of
24
this Part or sections 1061ZVEB and 1061ZVEC.
25
1061ZVEF Accumulated SSL debt discharged by death
26
(1) Upon the death of a person who has an accumulated SSL debt, the
27
accumulated SSL debt is taken to be discharged.
28
(2) To avoid doubt, this section does not affect any compulsory SSL
29
repayment amounts required to be paid in respect of the
30
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accumulated SSL debt, whether or not those amounts were
1
assessed before the person's death.
2
Note:
Accumulated SSL debts are not provable in bankruptcy: see
3
subsection 82(3AB) of the Bankruptcy Act 1966.
4
Part 2AA.4--Discharge of indebtedness
5
Division 1--Introduction
6
1061ZVFA Simplified outline of this Part
7
A person who owes a debt to the Commonwealth under this
8
Chapter may make voluntary SSL repayments.
9
The person is required to make repayments, of amounts based on
10
his or her income, if that income is above a particular amount and
11
if the person has repaid the person's accumulated HELP debts
12
arising under the Higher Education Support Act 2003. The
13
Commissioner makes assessments of repayment amounts, which
14
are collected in the same way as amounts of income tax and
15
accumulated HELP debts.
16
1061ZVFB Debts under this Chapter
17
(1) The debts under this Chapter are:
18
(a) SSL debts; and
19
(b) accumulated SSL debts.
20
(2) To avoid doubt, debts that arise under the following sections are
21
not debts under this Chapter:
22
(a) section 1223 (Debts arising from lack of qualification,
23
overpayment etc.);
24
(b) section 1223ABF (Debts in respect of student start-up loans).
25
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Division 2--Voluntary discharge of indebtedness
1
1061ZVGA Voluntary SSL repayments in respect of debts
2
(1) A person may at any time make a payment in respect of a debt that
3
the person owes to the Commonwealth under this Chapter.
4
(2) The payment must be made to the Commissioner.
5
1061ZVGB Application of voluntary SSL repayments
6
(1) Any money a person pays under this Division to meet the person's
7
debts to the Commonwealth under this Chapter is to be applied in
8
payment of those debts as the person directs at the time of the
9
payment.
10
(2) If the person has not given any directions, or the directions given
11
do not adequately deal with the matter, any money available is to
12
be applied as follows:
13
(a) first, in discharge or reduction of any accumulated SSL debt
14
of the person;
15
(b) second, in discharge or reduction of:
16
(i) any SSL debt of the person; or
17
(ii) if there is more than one such debt, those debts in the
18
order in which they were incurred.
19
1061ZVGC Refunding of payments
20
If:
21
(a) a person pays an amount to the Commonwealth under this
22
Division; and
23
(b) the amount exceeds the sum of:
24
(i) the amount required to discharge the total debt that the
25
person owed to the Commonwealth under this Chapter;
26
and
27
(ii) the total amount of the person's primary tax debts
28
(within the meaning of Part IIB of the Taxation
29
Administration Act 1953);
30
the Commonwealth must refund to the person an amount equal to
31
that excess.
32
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Division 3--Compulsory discharge of indebtedness
1
Subdivision A--Liability to repay amounts
2
1061ZVHA Liability to repay amounts
3
(1) If:
4
(a) a person's HELP repayment income for an income year
5
exceeds the minimum HELP repayment income for the
6
income year; and
7
(b) on 1 June immediately preceding the making of an
8
assessment in respect of the person's income of that income
9
year, the person had an accumulated SSL debt;
10
the person is liable to pay to the Commonwealth, in accordance
11
with this Division, so much of the person's repayable SSL debt for
12
the income year as does not exceed the amount worked out by the
13
formula:
14
Applicable percentage of HELP repayment income
HELP liability
15
where:
16
applicable percentage of HELP repayment income means the
17
amount that is the percentage of the person's HELP repayment
18
income applicable under the table in section 154-20 of the Higher
19
Education Support Act 2003.
20
HELP liability means any amount the person is liable to pay under
21
section 154-1 of the Higher Education Support Act 2003 for the
22
income year in respect of an accumulated HELP debt.
23
(2) A person is not liable under this section to pay an amount for an
24
income year if the amount worked out under subsection (1) is zero
25
or less.
26
(3) A person is not liable under this section to pay an amount for an
27
income year if, under section 8 of the Medicare Levy Act 1986:
28
(a) no Medicare levy is payable by the person on the person's
29
taxable income for the income year; or
30
(b) the amount of the Medicare levy payable by the person on the
31
person's taxable income for the income year is reduced.
32
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1061ZVHB Repayable SSL debt for an income year
1
(1) A person's repayable SSL debt for an income year is:
2
(a) the person's accumulated SSL debt referred to in
3
paragraph 1061ZVHA(1)(b) in relation to that income year;
4
or
5
(b) if one or more amounts:
6
(i) have been paid in reduction of that debt; or
7
(ii) have been assessed under section 1061ZVHC to be
8
payable in respect of that debt;
9
the amount (if any) remaining after deducting from that debt
10
any amounts referred to in subparagraph (i) or (ii).
11
(2) A reference in paragraph (1)(b) of this section to an amount
12
assessed to be payable is, if the amount has been increased or
13
reduced by an amendment of the relevant assessment, a reference
14
to the increased amount or the reduced amount.
15
Subdivision B--Assessments
16
1061ZVHC Commissioner may make assessments
17
The Commissioner may, from any information in the
18
Commissioner's possession, whether from a return or otherwise,
19
make an assessment of:
20
(a) the person's accumulated SSL debt on 1 June immediately
21
before the making of the assessment; and
22
(b) the amount required to be paid in respect of the person's
23
repayable SSL debt under section 1061ZVHA.
24
1061ZVHD Notification of notices of assessment of tax
25
If:
26
(a) the Commissioner is required to serve on a person a notice of
27
assessment in respect of the person's income of an income
28
year under section 174 of the Income Tax Assessment Act
29
1936; and
30
(b) the Commissioner has made, in respect of the person, an
31
assessment under paragraph 1061ZVHC(b) of this Act of the
32
amounts referred to in that paragraph; and
33
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(c) notice of the assessment under that paragraph has not been
1
served on the person;
2
notice of the assessment under that paragraph may be served by
3
specifying the amounts concerned in the notice referred to in
4
paragraph (a).
5
1061ZVHE Commissioner may defer making assessments
6
(1) A person may apply in the approved form to the Commissioner for
7
deferral of the making of an assessment in respect of the person
8
under section 1061ZVHC.
9
(2) The application must specify:
10
(a) the income year for which the deferral is being sought; and
11
(b) the reasons for seeking the deferral.
12
(3) The income year specified in the application must be:
13
(a) the income year in which the person makes the application;
14
or
15
(b) the immediately preceding income year; or
16
(c) the immediately succeeding income year.
17
(4) The Commissioner may, on application by a person under this
18
section, defer making an assessment in respect of the person under
19
section 1061ZVHC if the Commissioner is of the opinion that:
20
(a) if the assessment were made, payment of the assessed
21
amount would cause serious hardship to the person; or
22
(b) there are other special reasons that make it fair and
23
reasonable to defer making the assessment.
24
(5) The Commissioner may defer making the assessment for any
25
period that he or she thinks appropriate.
26
(6) The Commissioner must, as soon as practicable after an application
27
is made under this section:
28
(a) consider the matter to which the application relates; and
29
(b) notify the applicant of the Commissioner's decision on the
30
application.
31
Note:
Deferrals of making assessments, or refusals of applications, are
32
reviewable under Division 2A of Part 4 of the Administration Act.
33
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1061ZVHF Commissioner may amend assessments
1
(1) A person may apply in the approved form to the Commissioner for
2
an amendment of an assessment made in respect of the person
3
under section 1061ZVHC so that:
4
(a) the amount payable under the assessment is reduced; or
5
(b) no amount is payable under the assessment.
6
(2) The application:
7
(a) must be made within 2 years after the day on which the
8
Commissioner gives notice of the assessment to the person;
9
or
10
(b) must specify the reasons justifying a later application.
11
(3) The Commissioner may, on application by a person under this
12
section, amend an assessment made in respect of the person under
13
section 1061ZVHC so that:
14
(a) the amount payable under the assessment is reduced; or
15
(b) no amount is payable under the assessment;
16
if the Commissioner is of the opinion that:
17
(c) payment of the assessed amount has caused or would cause
18
serious hardship to the person; or
19
(d) there are other special reasons that make it fair and
20
reasonable to make the amendment.
21
(4) The Commissioner must, as soon as practicable after an application
22
is made under this section:
23
(a) consider the matter to which the application relates; and
24
(b) notify the applicant of the Commissioner's decision on the
25
application.
26
Note:
Amendments of assessments, or refusals of applications, are
27
reviewable under Division 2A of Part 4 of the Administration Act.
28
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Social Services and Other Legislation Amendment (Student Measures)
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41
Part 2AA.5--Tax administration matters
1
2
1061ZVJA Simplified outline of this Part
3
The Secretary and the Commissioner may share information about
4
tax file numbers for the purposes of administering student start-up
5
loans. The Commissioner is also responsible for the recovery of
6
debts under this Chapter and has functions and powers to fulfil that
7
responsibility relating to returns, assessments, collection and other
8
administrative matters.
9
1061ZVJB Verification of tax file numbers
10
(1) The Secretary may provide to the Commissioner a tax file number
11
that a person has notified to the Secretary for the purposes of
12
paragraph 1061ZVBB(1)(c) or (2)(c), for the purpose of verifying
13
that the number is the person's tax file number.
14
(2) If the Commissioner is satisfied that the number is the person's tax
15
file number, the Commissioner may give the Secretary a written
16
notice informing the Secretary accordingly.
17
1061ZVJC When person with tax file number incorrectly notifies
18
number
19
(1) If the Commissioner is satisfied:
20
(a) that the tax file number that a person has notified to the
21
Secretary for the purposes of paragraph 1061ZVBB(1)(c) or
22
(2)(c):
23
(i) has been cancelled or withdrawn since the notification
24
was given; or
25
(ii) is otherwise wrong; and
26
(b) that the person has a tax file number;
27
the Commissioner may give to the Secretary written notice of the
28
incorrect notification and of the person's tax file number.
29
(2) That number is taken to be the number that the person notified to
30
the Secretary.
31
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1061ZVJD When person without tax file number incorrectly notifies
1
number
2
(1) If:
3
(a) the Commissioner is satisfied that the tax file number that a
4
person notified to the Secretary for the purposes of
5
paragraph 1061ZVBB(1)(c) or (2)(c):
6
(i) has been cancelled since the notification was given; or
7
(ii) is for any other reason not the person's tax file number;
8
and
9
(b) the Commissioner is not satisfied that the person has a tax
10
file number;
11
the Commissioner may give to the Secretary a written notice
12
informing the Secretary accordingly.
13
(2) The Commissioner must give a copy of any notice under
14
subsection (1) to the person concerned, together with a written
15
statement of the reasons for the decision to give the notice.
16
Note:
Decisions to give notice under subsection (1) are reviewable under
17
section 202F of the Income Tax Assessment Act 1936.
18
1061ZVJE When tax file numbers are altered
19
(1) If the Commissioner issues, to a person who has notified a tax file
20
number to the Secretary for the purposes of
21
paragraph 1061ZVBB(1)(c) or (2)(c), a new tax file number in
22
place of a tax file number that has been withdrawn, the
23
Commissioner may give to the Secretary a written notice informing
24
the Secretary accordingly.
25
(2) That new number is taken to be the number that the person notified
26
to the Secretary.
27
1061ZVJF When tax file numbers are cancelled
28
(1) If the Commissioner cancels a tax file number issued to a person
29
who has notified the tax file number to the Secretary for the
30
purposes of paragraph 1061ZVBB(1)(c) or (2)(c), the
31
Commissioner may give to the Secretary a written notice informing
32
the Secretary accordingly.
33
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(2) The Commissioner must give a copy of any notice under
1
subsection (1) to the person concerned, together with a written
2
statement of the reasons for the decision to give the notice.
3
Note:
Decisions to give notice under subsection (1) are reviewable under
4
section 202F of the Income Tax Assessment Act 1936.
5
1061ZVJG Returns, assessments, collection and recovery
6
Subject to Part 2AA.4 and this Part:
7
(a) Part IV of the Income Tax Assessment Act 1936; and
8
(b) Division 5 of the Income Tax Assessment Act 1997; and
9
(c) Part 4-15 in Schedule 1 to the Taxation Administration Act
10
1953;
11
apply, so far as they are capable of application, in relation to a
12
compulsory SSL repayment amount of a person as if it were
13
income tax assessed to be payable by a taxpayer by an assessment
14
made under Part IV of the Income Tax Assessment Act 1936.
15
1061ZVJH Charges and civil penalties for failing to meet obligations
16
(1) Part 4-25 in Schedule 1 to the Taxation Administration Act 1953
17
has effect as if:
18
(a) any compulsory SSL repayment amount of a person were
19
income tax payable by the person in respect of the income
20
year in respect of which the assessment of that debt was
21
made; and
22
(b) paragraphs 1061ZVBB(1)(c) and (2)(c), and Parts 2AA.3 and
23
2AA.4 and this Part, were income tax laws.
24
(2) Subsection (1) does not have the effect of making a person liable to
25
a penalty for any act or omission that happened before the
26
commencement of this subsection.
27
1061ZVJJ Pay as you go (PAYG) withholding
28
Part 2-5 (other than section 12-55 and Subdivisions 12-E, 12-F and
29
12-G) in Schedule 1 to the Taxation Administration Act 1953
30
applies, so far as it is capable of application, in relation to the
31
collection of amounts of a compulsory SSL repayment amount of a
32
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person as if the compulsory SSL repayment amount were income
1
tax.
2
1061ZVJK Pay as you go (PAYG) instalments
3
Division 45 in Schedule 1 to the Taxation Administration Act 1953
4
applies, so far as it is capable of application, in relation to the
5
collection of a compulsory SSL repayment amount of a person as if
6
the compulsory SSL repayment amount were income tax.
7
1061ZVJL Administration of this Chapter
8
The Commissioner has the general administration of:
9
(a) paragraphs 1061ZVBB(1)(c) and (2)(c); and
10
(b) Parts 2AA.3 and 2AA.4 and this Part; and
11
(c) Division 2A of Part 4 of the Administration Act (Internal
12
review of certain Commissioner decisions relating to student
13
start-up loans).
14
Note:
One effect of this is that these provisions are taxation laws for the
15
purposes of the Taxation Administration Act 1953.
16
23 Section 1190 (table item 68)
17
Repeal the item.
18
24 Section 1190 (after table item 69)
19
Insert:
20
Student start-up
loans
69A.
student start-up
loan amount
student start-up
loan amount
section 1061ZVBD
25 Subsection 1191(1) (table item 40)
21
Repeal the item.
22
26 Subsection 1191(1) (after table item 41)
23
Insert:
24
Student start-up loans Schedule 2
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Social Services and Other Legislation Amendment (Student Measures)
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45
Student start-up loans
41A.
student start-up loan
amount
1 January
June
highest June
quarter
before
reference
quarter (but
not earlier
than June
quarter
2013)
$1.00
27 Subsection 1192(8A)
1
Repeal the subsection, substitute:
2
(8A) The student start-up loan amount (see item 41A of the CPI
3
Indexation Table in subsection 1191(1)) is not to be indexed on
4
1 January 2015 or 1 January 2016.
5
28 Subsection 1222(2) (table item
4D, column headed "Debt")
6
Before "scholarship", insert "relocation".
7
29 Subsection 1222(2) (after table item 4D)
8
Insert:
9
4E
1223ABF
(debts in respect of
student start-up loans)
deductions
legal proceedings
garnishee notice
repayment by instalments
1231, 1234A
1232
1233
1234
30 Section 1223ABE (heading)
10
Repeal the heading, substitute:
11
1223ABE Debts in respect of relocation scholarship payments
12
31 Paragraphs 1223ABE(1)(a), (2)(a) and (3)(a)
13
Omit "a student start-up scholarship payment or".
14
32 After section 1223ABE
15
Insert:
16
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1223ABF Debts in respect of student start-up loans
1
(1) If:
2
(a) a person is paid a student start-up loan for a qualification
3
period; and
4
(b) the person's qualification test day for the period was the day
5
the Secretary determined the person's claim for the loan; and
6
(c) the person ceases to meet the condition in
7
subparagraph 1061ZVBB(1)(a)(iii) or (2)(a)(iii) during the
8
period between the qualification test day and the person's
9
enrolment test day;
10
then:
11
(d) the amount of the loan is a debt due to the Commonwealth;
12
and
13
(e) the debt is taken to have arisen when the person was paid the
14
loan.
15
Note:
The conditions in subparagraphs 1061ZVBB(1)(a)(iii) and (2)(a)(iii)
16
relate to whether the person is qualified for youth allowance or
17
austudy payment because the person is studying in an approved
18
scholarship course (as defined in section 592M).
19
(2) A person's enrolment test day, for a qualification period, is the
20
earliest of the following days:
21
(a) if the approved scholarship course ends in the qualification
22
period--the last day of the approved scholarship course;
23
(b) the last day of the qualification period;
24
(c) the 35th day of the period starting on whichever of the
25
following applies:
26
(i) if the person's qualification test day for the qualification
27
period was before the first day of the relevant approved
28
scholarship course--the first day of that approved
29
scholarship course;
30
(ii) otherwise--the qualification test day.
31
Note:
For approved scholarship course, see section 592M.
32
(3) Subsection (1) does not apply if, in the Secretary's opinion, the
33
person ceased to meet the condition in
34
subparagraph 1061ZVBB(1)(a)(iii) or (2)(a)(iii) because of
35
exceptional circumstances beyond the person's control.
36
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33 After subparagraph 1229D(1)(b)(iii)
1
Insert:
2
(iiia) student start-up loan (but the debt must not be an SSL
3
debt or accumulated SSL debt within the meaning of
4
Chapter 2AA);
5
34 At the end of subsection 1231(1AA)
6
Add:
7
; and (c) must not make a determination that would reduce (including
8
reduce to nil) a payment of a student start-up loan.
9
35 Paragraph 1234A(1)(b)
10
After "social security payment", insert "(other than a student start-up
11
loan)".
12
Social Security (Administration) Act 1999
13
36 Subsection 10(1)
14
After "Part 4", insert "(other than Division 2A)".
15
37 Section 12H (heading)
16
Repeal the heading, substitute:
17
12H Relocation scholarship payment
18
38 Section 12H
19
Omit "a student start-up scholarship payment or".
20
39 After Subdivision EA of Division 1 of Part 3
21
Insert:
22
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Part 1 Amendments
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Subdivision EB--Time limits for claims for student start-up
1
loans
2
26C Time limit for claim
3
(1) A person's claim for a student start-up loan for a qualification
4
period must be made before the end of the qualification period.
5
(2) Despite subsection (1), a person's claim for a student start-up loan
6
for a qualification period in which the person is expected to
7
complete the relevant approved scholarship course must be made at
8
least 35 days before the course end date.
9
40 At the end of section 36
10
Add:
11
(4) If a person claims a student start-up loan for a qualification period,
12
the Secretary may determine the person's claim at a time the
13
Secretary considers appropriate, having regard to the principle that,
14
for a claim made before the start of the period of study concerned
15
for the relevant approved scholarship course, the time should
16
generally be close to the start of that period of study.
17
Note:
For approved scholarship course, see section 592M of the 1991 Act.
18
(5) Nothing in subsection (4) affects the operation of section 39.
19
41 Subsection 39(1)
20
Omit "subsection (3)", substitute "subsections (3) and (9)".
21
42 At the end of section 39
22
Add:
23
(9) A claim for a student start-up loan for a qualification period made
24
before the start of the qualification period is taken to have been
25
made on the first day of the qualification period.
26
43 Subsection 47(1) (paragraph (ba) of the definition of lump
27
sum benefit)
28
Repeal the paragraph.
29
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49
44 Section 47DA (heading)
1
Repeal the heading, substitute:
2
47DA Relocation scholarship payments
3
45 Paragraph 47DA(a)
4
Omit "a student start-up scholarship payment, or a relocation
5
scholarship payment,", substitute "a relocation scholarship payment".
6
46 After section 47DA
7
Insert:
8
47DB Student start-up loans
9
(1) If a person is qualified for a student start-up loan for a qualification
10
period:
11
(a) the loan becomes payable to the person on the day the
12
Secretary determines the person's claim for the loan; and
13
(b) the Secretary must pay the amount of the loan to the person
14
as soon as reasonably practicable after that day.
15
(2) Despite subsection (1), if:
16
(a) a person is qualified for a student start-up loan for a
17
qualification period because the person is receiving youth
18
allowance; and
19
(b) the whole or a part of the person's instalment of youth
20
allowance is paid to a parent of the person, under section 45
21
of this Act, in respect of a period that includes the day the
22
Secretary determines the person's claim for the loan;
23
the Secretary may pay the whole, or the same proportion, of the
24
person's loan to that parent or to any other person.
25
47 Subsection 55(1)
26
After "47,", insert "47DA, 47DB,".
27
48 Section 58 (heading)
28
Repeal the heading, substitute:
29
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58 Payment of social security payment after death
1
49 Paragraph 58(1)(a)
2
Omit "or pension bonus bereavement payment", substitute ", pension
3
bonus bereavement payment or a student start-up loan".
4
50 Section 123A (at the end of the definition of relevant
5
payment)
6
Add:
7
; or (g) a payment of a student start-up loan.
8
51 Subdivision DC of Division 5 of Part 3B (heading)
9
Repeal the heading, substitute:
10
Subdivision DC--Relocation scholarship payments
11
52 Section 123XPF
12
Repeal the section.
13
53 At the end of section 127
14
Add:
15
(4) The Secretary may not review:
16
(a) a decision that is a reviewable decision under section 138A
17
(decision by Commissioner about deferring or amending
18
assessment relating to student start-up loans); or
19
(b) a decision under section 138D or 138F (decision following
20
reconsideration of a decision that is a reviewable decision
21
under section 138A); or
22
(c) a decision to give a notice under subsection 1061ZVJD(1) or
23
1061ZVJF(1) of the 1991 Act (decision by Commissioner to
24
notify Secretary that incorrect or cancelled tax file number
25
has been given in relation to student start-up loans).
26
54 After paragraph 129(4)(d)
27
Insert:
28
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(da) a decision that is a reviewable decision under section 138A
1
(decision by Commissioner about deferring or amending
2
assessment relating to student start-up loans); or
3
(db) a decision under section 138D or 138F (decision following
4
reconsideration of a decision that is a reviewable decision
5
under section 138A); or
6
(dc) a decision by the Commissioner to give a notice under
7
subsection 1061ZVJD(1) or 1061ZVJF(1) of the 1991 Act
8
(notifying Secretary that incorrect or cancelled tax file
9
number has been given in relation to student start-up loans);
10
or
11
55 After Division 2 of Part 4
12
Insert:
13
Division 2A--Internal review of certain Commissioner
14
decisions relating to student start-up loans
15
138A Decisions reviewable under this Division
16
Each of the following is a reviewable decision for the purposes of
17
this Division:
18
(a) a decision by the Commissioner under section 1061ZVHE of
19
the 1991 Act (Commissioner may defer making
20
assessments);
21
(b) a decision by the Commissioner under section 1061ZVHF of
22
the 1991 Act (Commissioner may amend assessments).
23
138B Commissioner must give reasons for reviewable decisions
24
(1) The Commissioner's notice to a person of the making of a
25
reviewable decision must include reasons for the decision.
26
(2) Subsection (1) does not affect an obligation, imposed upon the
27
Commissioner by any other law, to give reasons for a decision.
28
138C Reviewer of decisions
29
(1) The Commissioner is the reviewer of a reviewable decision for the
30
purposes of this Division, subject to subsection (2).
31
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(2) If:
1
(a) the reviewable decision was made by a delegate of the
2
Commissioner; and
3
(b) the decision is to be reconsidered by a delegate of the
4
Commissioner;
5
then the delegate who reconsiders the decision must be a person
6
who:
7
(c) was not involved in making the decision; and
8
(d) occupies a position that is senior to that occupied by any
9
person involved in making the decision.
10
138D Reviewer may reconsider reviewable decisions
11
(1) The reviewer of a reviewable decision may reconsider the decision
12
if the reviewer is satisfied that there is sufficient reason to do so.
13
(2) The reviewer may reconsider the decision even if:
14
(a) an application for reconsideration of the decision has been
15
made under section 138F; or
16
(b) the decision has been confirmed, varied or set aside under
17
section 138F and an application has been made under
18
section 138H for review of the decision.
19
(3) After reconsidering the decision, the reviewer must:
20
(a) confirm the decision; or
21
(b) vary the decision; or
22
(c) set the decision aside and substitute a new decision.
23
(4) The reviewer's decision (the decision on review) to confirm, vary
24
or set aside the decision takes effect:
25
(a) on the day specified in the decision on review; or
26
(b) if a day is not specified--on the day on which the decision on
27
review was made.
28
(5) The reviewer must give written notice of the decision on review to
29
the person to whom that decision relates.
30
(6) The notice:
31
(a) must be given within a reasonable period after the decision is
32
made; and
33
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(b) must contain a statement of the reasons for the reviewer's
1
decision on review.
2
Note:
Section 27A of the Administrative Appeals Tribunal Act 1975 requires
3
the person to be notified of the person's review rights.
4
138E Notice to AAT Registrar
5
If:
6
(a) a reviewer makes a decision under subsection 138D(3); and
7
(b) at the time of the reviewer's decision, a person has applied to
8
the Administrative Appeals Tribunal for review of the
9
decision reviewed by the reviewer;
10
the reviewer must give the Registrar of the Administrative Appeals
11
Tribunal written notice of the reviewer's decision under
12
subsection 138D(3).
13
138F Reconsideration of reviewable decisions on request
14
(1) A person whose interests are affected by a reviewable decision
15
may request the reviewer to reconsider the decision.
16
(2) The person's request must be made by written notice given to the
17
reviewer within 28 days, or such longer period as the reviewer
18
allows, after the day on which the person first received notice of
19
the decision.
20
(3) The notice must set out the reasons for making the request.
21
(4) After receiving the request, the reviewer must reconsider the
22
decision and:
23
(a) confirm the decision; or
24
(b) vary the decision; or
25
(c) set the decision aside and substitute a new decision.
26
(5) The reviewer's decision (the decision on review) to confirm, vary
27
or set aside the decision takes effect:
28
(a) on the day specified in the decision on review; or
29
(b) if a day is not specified--on the day on which the decision on
30
review was made.
31
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(6) The reviewer must give the person written notice of the decision on
1
review.
2
(7) The notice:
3
(a) must be given within a reasonable period after the decision
4
on review is made; and
5
(b) must contain a statement of the reasons for the decision on
6
review.
7
Note:
Section 27A of the Administrative Appeals Tribunal Act 1975 requires
8
the person to be notified of the person's review rights.
9
(8) The reviewer is taken, for the purposes of this Division, to have
10
confirmed the decision if the reviewer does not give notice of a
11
decision to the person within 45 days after receiving the person's
12
request.
13
138G Withdrawal of request
14
(1) A person who has requested the reviewer to reconsider a
15
reviewable decision may, by written notice given to the reviewer,
16
withdraw the request at any time before the review has been
17
completed.
18
(2) If a request is withdrawn, the request is taken never to have been
19
made.
20
138H AAT review of reviewable decisions
21
An application may be made to the Administrative Appeals
22
Tribunal for the review of a reviewable decision that has been
23
confirmed, varied or set aside under section 138D (Reviewer may
24
reconsider reviewable decisions) or 138F (Reconsideration of
25
reviewable decisions on request).
26
138J Decision changed before AAT review completed
27
Decision varied
28
(1) If the reviewer varies a reviewable decision under
29
subsection 138D(3) after an application has been made to the
30
Administrative Appeals Tribunal for review of that decision but
31
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before the determination of the application, the application is taken
1
to be an application for review of the decision as varied.
2
Decision set aside and a new decision substituted
3
(2) If the reviewer sets aside a reviewable decision under
4
subsection 138D(3) and substitutes a new decision, after an
5
application has been made to the Administrative Appeals Tribunal
6
for review of the reviewable decision but before the determination
7
of the application, the application is taken to be an application for
8
review of the new decision.
9
56 At the end of section 144
10
Add:
11
; (t) a decision that is a reviewable decision under section 138A
12
(decision by Commissioner about deferring or amending
13
assessment relating to student start-up loans);
14
(u) a decision under section 138D or 138F (decision following
15
reconsideration of a decision that is a reviewable decision
16
under section 138A);
17
(v) a decision by the Commissioner to give a notice under
18
subsection 1061ZVJD(1) or 1061ZVJF(1) of the 1991 Act
19
(notifying Secretary that incorrect or cancelled tax file
20
number has been given in relation to student start-up loans).
21
57 Subsection 238(1A)
22
Repeal the subsection, substitute:
23
(1A) Subsection (1) does not apply to a social security payment that is:
24
(a) a low income supplement; or
25
(b) an essential medical equipment payment; or
26
(c) a student start-up loan.
27
Student Assistance Act 1973
28
58 Subsection 3(1)
29
Insert:
30
ABSTUDY SSL debt means a debt incurred under section 8B.
31
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59 Subsection 3(1)
1
Insert:
2
ABSTUDY student start-up loan means a loan for which a person
3
qualifies under Division 2 of Part 2.
4
Note:
Part 2 is taken to be part of the ABSTUDY Scheme and ABSTUDY
5
student start-up loans are taken to be made under the ABSTUDY
6
Scheme: see section 7B.
7
60 Subsection 3(1)
8
Insert:
9
ABSTUDY student start-up loan overpayment has the meaning
10
given by subsection 38A(1).
11
61 Subsection 3(1)
12
Insert:
13
accumulated ABSTUDY SSL debt has the meaning given by
14
section 9C.
15
62 Subsection 3(1)
16
Insert:
17
accumulated HELP debt has the same meaning as in the Higher
18
Education Support Act 2003.
19
63 Subsection 3(1)
20
Insert:
21
approved form has the meaning given by section 388-50 in
22
Schedule 1 to the Taxation Administration Act 1953.
23
64 Subsection 3(1)
24
Insert:
25
approved scholarship course has the same meaning as in the
26
ABSTUDY Scheme.
27
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65 Subsection 3(1)
1
Insert:
2
Commonwealth Education Costs Scholarship means any
3
scholarship provided to assist with education costs under the
4
Commonwealth Scholarships Guidelines made for the purposes of
5
Part 2-4 of the Higher Education Support Act 2003.
6
66 Subsection 3(1)
7
Insert:
8
compulsory ABSTUDY SSL repayment amount means an amount
9
that:
10
(a) is required to be paid in respect of an accumulated
11
ABSTUDY SSL debt under section 10F; and
12
(b) is included in a notice of assessment made under
13
section 10H.
14
67 Subsection 3(1)
15
Insert:
16
enrolment test day has the meaning given by subsection 38A(2).
17
68 Subsection 3(1)
18
Insert:
19
former accumulated ABSTUDY SSL debt has the meaning given
20
by section 9B.
21
69 Subsection 3(1)
22
Insert:
23
HELP debt indexation factor has the same meaning as in the
24
Higher Education Support Act 2003.
25
70 Subsection 3(1)
26
Insert:
27
HELP repayment income has the same meaning as repayment
28
income has in the Higher Education Support Act 2003.
29
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71 Subsection 3(1) (definition of income tax law)
1
Repeal the definition, substitute:
2
income tax law has the meaning given by subsection 995-1(1) of
3
the Income Tax Assessment Act 1997.
4
72 Subsection 3(1)
5
Insert:
6
minimum HELP repayment income has the same meaning as
7
minimum repayment income has in the Higher Education Support
8
Act 2003.
9
73 Subsection 3(1)
10
Insert:
11
qualification period, for an ABSTUDY student start-up loan,
12
means a period of 6 months starting on 1 January or 1 July in any
13
year.
14
74 Subsection 3(1)
15
Insert:
16
qualification test day, for a qualification period for an ABSTUDY
17
student start-up loan, has the meaning given by subsection 7C(2).
18
75 Subsection 3(1)
19
Insert:
20
repayable ABSTUDY SSL debt has the meaning given by
21
section 10G.
22
76 Subsection 3(1)
23
Insert:
24
return means an income tax return within the meaning of
25
subsection 995-1(1) of the Income Tax Assessment Act 1997.
26
77 Subsection 3(1)
27
Insert:
28
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tax file number has the same meaning as in Part VA of the Income
1
Tax Assessment Act 1936.
2
78 Subsection 3(1)
3
Insert:
4
voluntary ABSTUDY SSL repayment means a payment made to
5
the Commissioner in discharge of an accumulated ABSTUDY SSL
6
debt or an ABSTUDY SSL debt. It does not include a payment
7
made in discharge of a compulsory ABSTUDY SSL repayment
8
amount.
9
79 After Part 1
10
Insert:
11
Part 2--ABSTUDY student start-up loans
12
Division 1--Introduction
13
6A Simplified outline of this Part
14
ABSTUDY student start-up loans are income-contingent loans
15
made under the ABSTUDY Scheme.
16
Broadly, full-time students who are receiving Living Allowance
17
might be qualified for an ABSTUDY student start-up loan. A
18
person can qualify for up to 2 loans each calendar year. To receive
19
a loan, a person must make a claim before the end of the relevant
20
period for each loan.
21
When the person's income reaches the minimum repayment
22
income under the Higher Education Support Act 2003, and the
23
person has finished repaying any debt under that Act, or under the
24
Social Security Act 1991 in relation to a student start-up loan under
25
Chapter 2AA of that Act, the person must start repaying
26
ABSTUDY student start-up loan debt.
27
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Division 2--Qualification for and amount of ABSTUDY
1
student start-up loan
2
7A Simplified outline of this Division
3
Broadly, full-time students who are receiving Living Allowance
4
might be qualified for an ABSTUDY student start-up loan. A
5
person can qualify for up to 2 loans each calendar year.
6
7B ABSTUDY Scheme
7
(1) For the purposes of a reference in this Act or another law to the
8
ABSTUDY Scheme:
9
(a) this Part is taken to be part of the ABSTUDY Scheme; and
10
(b) ABSTUDY student start-up loans are taken to be made under
11
the ABSTUDY Scheme.
12
(2) This Part does not limit the ABSTUDY Scheme. In particular, the
13
ABSTUDY Scheme may make provision for matters relating to
14
ABSTUDY student start-up loans for which provision is not made
15
in this Act.
16
7C Qualification for ABSTUDY student start-up loan
17
(1) A person is qualified for an ABSTUDY student start-up loan for a
18
qualification period if:
19
(a) on the person's qualification test day for the period:
20
(i) the person is qualified for a payment known as Living
21
Allowance under the ABSTUDY Scheme and Living
22
Allowance is payable to the person; and
23
(ii) the person is receiving Living Allowance and would be
24
receiving Living Allowance if any amounts of
25
pharmaceutical allowance and rent assistance payable to
26
the person under the ABSTUDY Scheme were
27
disregarded for the purposes of working out the person's
28
rate of that allowance; and
29
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(iii) the person is qualified for Living Allowance because the
1
person is undertaking full-time study in a course of
2
education that is an approved scholarship course; and
3
(b) the Secretary is satisfied that the person is not likely to
4
receive the amount or value of a Commonwealth Education
5
Costs Scholarship in the period of 6 months starting
6
immediately after that qualification test day; and
7
(c) the person notifies the Secretary of the person's tax file
8
number.
9
Note:
If the condition in subparagraph (a)(iii) is no longer met in a certain
10
period starting on the qualification test day, the amount of the loan
11
might become an immediately recoverable debt, rather than an
12
income-contingent SSL debt: subsection 38A(1) and section 39.
13
Qualification test day
14
(2) A person's qualification test day for a qualification period is the
15
earliest of the following:
16
(a) the day the Secretary determines the person's claim for an
17
ABSTUDY student start-up loan for the qualification period;
18
(b) if the approved scholarship course ends in the qualification
19
period--the last day of the approved scholarship course;
20
(c) the last day of the qualification period.
21
7D Circumstances in which person is not qualified for ABSTUDY
22
student start-up loan
23
Despite section 7C, a person is not qualified for an ABSTUDY
24
student start-up loan for a qualification period if:
25
(a) immediately before the person's qualification test day for the
26
period:
27
(i) a determination is in effect that the person is qualified
28
for an ABSTUDY student start-up loan for the
29
qualification period; or
30
(ii) a determination is in effect that the person is qualified
31
for a student start-up loan under the Social Security Act
32
1991 for the qualification period; or
33
(b) in the period of 6 months ending immediately before that
34
qualification test day, the person:
35
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(i) has received a payment known as a student start-up
1
scholarship payment under the scheme referred to in
2
section 117 of the Veterans' Entitlements Act 1986; or
3
(ii) has received a payment known as a student start-up
4
scholarship payment under the scheme referred to in
5
section 258 of the Military Rehabilitation and
6
Compensation Act 2004; or
7
(iii) has received the amount or value of a Commonwealth
8
Education Costs Scholarship; or
9
(iv) was entitled to the amount or value of a Commonwealth
10
Education Costs Scholarship but has not received the
11
full entitlement only because the scholarship was
12
suspended.
13
7E Amount of ABSTUDY student start-up loan
14
(1) The amount of an ABSTUDY student start-up loan for which a
15
person is qualified on or after 1 January 2015 is $1,025.
16
(2) The amount of an ABSTUDY student start-up loan is to be indexed
17
under Division 2 of Part 3.16 of the Social Security Act 1991, on
18
1 January 2017 and each subsequent 1 January, as if it were a
19
student start-up loan amount referred to in the table in
20
subsection 1191(1) of that Act.
21
Division 3--Indebtedness: incurring ABSTUDY SSL debts
22
8A Simplified outline of this Division
23
A person incurs an ABSTUDY SSL debt if the person receives an
24
ABSTUDY student start-up loan (except in certain circumstances
25
when the loan is required to be recovered as a debt under this Act).
26
8B ABSTUDY SSL debts
27
(1) A person incurs an ABSTUDY SSL debt to the Commonwealth if
28
the person is paid an ABSTUDY student start-up loan for a
29
qualification period.
30
(2) The ABSTUDY SSL debt is incurred by the person on the later of:
31
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(a) the day the person was paid the loan; and
1
(b) the day after the person's enrolment test day for the
2
qualification period.
3
Note:
For enrolment test day, see subsection 38A(2).
4
(3) The amount of the person's ABSTUDY SSL debt is the amount of
5
the loan, reduced by any amount repaid before the day on which
6
the debt is incurred.
7
(4) Despite subsection (1), an ABSTUDY SSL debt is not incurred,
8
and is taken never to have been incurred, in relation to a loan if:
9
(a) the loan has been fully repaid before the day on which the
10
ABSTUDY SSL debt in respect of the loan would be
11
incurred; or
12
(b) the amount of the loan is a debt under section 39; or
13
(c) the Secretary has formed an opinion under subsection 38A(3)
14
in relation to the loan (relating to exceptional circumstances
15
beyond the person's control).
16
8C ABSTUDY SSL debt discharged by death
17
Upon the death of a person who owes an ABSTUDY SSL debt to
18
the Commonwealth, the debt is taken to have been paid.
19
Note:
ABSTUDY SSL debts are not provable in bankruptcy: see
20
subsection 82(3AB) of the Bankruptcy Act 1966.
21
8D Notice to Commissioner
22
(1) If a person incurs an ABSTUDY SSL debt, the Secretary must give
23
the Commissioner a notice specifying the amount of the debt
24
incurred by the person.
25
(2) The Secretary may include in the notice any other details the
26
Commissioner requests for the purpose of ensuring the
27
Commissioner has the information needed to exercise powers or
28
perform functions of the Commissioner under this Act.
29
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Division 4--Indebtedness: working out accumulated
1
ABSTUDY SSL debts
2
9A Simplified outline of this Division
3
Each ABSTUDY SSL debt a person incurs is incorporated into the
4
person's accumulated ABSTUDY SSL debt. This accumulated
5
ABSTUDY SSL debt forms the basis for working out the amounts
6
the person is obliged to repay.
7
There are 2 stages to working out a person's accumulated
8
ABSTUDY SSL debt for a financial year.
9
In stage 1, the person's former accumulated ABSTUDY SSL debt
10
is worked out by adjusting the preceding financial year's
11
accumulated ABSTUDY SSL debt to take account of:
12
(a)
the HELP debt indexation factor for 1 June in that
13
financial year; and
14
(b)
the debts that the person incurs during the last 6 months
15
of the preceding financial year; and
16
(c)
voluntary ABSTUDY SSL repayments of the debt; and
17
(d)
compulsory ABSTUDY SSL repayment amounts in
18
respect of the debt.
19
In stage 2, the person's accumulated ABSTUDY SSL debt is
20
worked out from:
21
(a)
the person's former accumulated ABSTUDY SSL debt;
22
and
23
(b)
the ABSTUDY SSL debts that the person incurs during
24
the first 6 months of the financial year; and
25
(c)
voluntary ABSTUDY SSL repayments of those debts.
26
9B Stage 1--working out a former accumulated ABSTUDY SSL
27
debt
28
(1) A person's former ABSTUDY accumulated SSL debt, in relation
29
to the person's accumulated ABSTUDY SSL debt for a financial
30
year, is worked out by multiplying:
31
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(a) the amount worked out using the following method
1
statement; by
2
(b) the HELP debt indexation factor for 1 June in that financial
3
year.
4
Method statement
5
Step 1. Take the person's accumulated ABSTUDY SSL debt for
6
the immediately preceding financial year. (This amount is
7
taken to be zero if the person has no accumulated
8
ABSTUDY SSL debt for that financial year.)
9
Step 2. Add the sum of all of the ABSTUDY SSL debts (if any)
10
that the person incurred during the last 6 months of the
11
immediately preceding financial year.
12
Step 3. Subtract the sum of the amounts by which the person's
13
debts referred to in steps 1 and 2 are reduced because of
14
any voluntary ABSTUDY SSL repayments that have
15
been made during the period:
16
(a)
starting on 1 June in the immediately preceding
17
financial year; and
18
(b)
ending immediately before the next 1 June.
19
Step 4. Subtract the sum of all of the person's compulsory
20
ABSTUDY SSL repayment amounts that:
21
(a)
were assessed during that period (excluding any
22
assessed as a result of a return given before that
23
period); or
24
(b)
were assessed after the end of that period as a
25
result of a return given before the end of that
26
period.
27
Step 5. Subtract the sum of the amounts by which any
28
compulsory ABSTUDY SSL repayment amount of the
29
person is increased (whether as a result of an increase in
30
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the person's taxable income of an income year or
1
otherwise) by an amendment of an assessment made
2
during that period.
3
Step 6. Add the sum of the amounts by which any compulsory
4
ABSTUDY SSL repayment amount of the person is
5
reduced (whether as a result of a reduction in the person's
6
taxable income of an income year or otherwise) by an
7
amendment of an assessment made during that period.
8
(2) For the purposes of this section, an assessment, or an amendment
9
of an assessment, is taken to have been made on the day specified
10
in the notice of assessment, or notice of amended assessment, as
11
the date of issue of that notice.
12
9C Stage 2--working out an accumulated ABSTUDY SSL debt
13
(1) A person's accumulated ABSTUDY SSL debt, for a financial year,
14
is worked out as follows:
15
Former accumulated
ABSTUDY SSL
ABSTUDY SSL
ABSTUDY SSL debt
debts incurred
debt repayments
16
where:
17
ABSTUDY SSL debt repayments is the sum of all of the voluntary
18
ABSTUDY SSL repayments (if any) paid, on or after 1 July in the
19
financial year and before 1 June in that year, in reduction of the
20
ABSTUDY SSL debts incurred in that year.
21
ABSTUDY SSL debts incurred is the sum of the amounts of all of
22
the SSL debts (if any) that the person incurred during the first 6
23
months of the financial year.
24
former accumulated ABSTUDY SSL debt is the person's former
25
accumulated ABSTUDY SSL debt in relation to that accumulated
26
ABSTUDY SSL debt.
27
(2) The person incurs the accumulated ABSTUDY SSL debt on 1 June
28
in the financial year.
29
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(3) The first financial year for which a person can have an
1
accumulated ABSTUDY SSL debt is the financial year starting on
2
1 July 2015.
3
9D Rounding of amounts
4
(1) If, apart from this section, a person's accumulated ABSTUDY SSL
5
debt would be an amount consisting of a number of whole dollars
6
and a number of cents, disregard the number of cents.
7
(2) If, apart from this section, a person's accumulated ABSTUDY SSL
8
debt would be an amount of less than $1.00, the person's
9
accumulated ABSTUDY SSL debt is taken to be zero.
10
9E Accumulated ABSTUDY SSL debt discharges earlier debts
11
(1) The accumulated ABSTUDY SSL debt that a person incurs on
12
1 June in a financial year discharges, or discharges the unpaid part
13
of:
14
(a) any ABSTUDY SSL debt that the person incurred during the
15
calendar year immediately preceding that day; and
16
(b) any accumulated ABSTUDY SSL debt that the person
17
incurred on the immediately preceding 1 June.
18
(2) Nothing in subsection (1) affects the application of section 8B, 8C,
19
9B or 9C.
20
9F Accumulated ABSTUDY SSL debt discharged by death
21
(1) Upon the death of a person who has an accumulated ABSTUDY
22
SSL debt, the accumulated ABSTUDY SSL debt is taken to be
23
discharged.
24
(2) To avoid doubt, this section does not affect any compulsory
25
ABSTUDY SSL repayment amounts required to be paid in respect
26
of the accumulated ABSTUDY SSL debt, whether or not those
27
amounts were assessed before the person's death.
28
Note:
Accumulated ABSTUDY SSL debts are not provable in bankruptcy:
29
see subsection 82(3AB) of the Bankruptcy Act 1966.
30
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Division 5--Discharge of indebtedness
1
Subdivision A--Introduction
2
10A Simplified outline of this Division
3
A person who owes a debt to the Commonwealth under this Part
4
may make voluntary ABSTUDY SSL repayments.
5
The person is required to make repayments, of amounts based on
6
his or her income, if that income is above a particular amount and
7
if the person has repaid the person's accumulated HELP debts
8
arising under the Higher Education Support Act 2003 and
9
accumulated SSL debts arising under Chapter 2AA of the Social
10
Security Act 1991. The Commissioner makes assessments of
11
repayment amounts, which are collected in the same way as
12
amounts of income tax and those other income-contingent loan
13
debts.
14
10B Debts under this Part
15
(1) The debts under this Part are:
16
(a) ABSTUDY SSL debts; and
17
(b) accumulated ABSTUDY SSL debts.
18
(2) To avoid doubt, debts that arise under section 39 are not debts
19
under this Part.
20
(3) To avoid doubt, nothing in this section affects section 7B (about
21
the relationship of this Part to the ABSTUDY Scheme).
22
Subdivision B--Voluntary discharge of indebtedness
23
10C Voluntary ABSTUDY SSL repayments in respect of debts
24
(1) A person may at any time make a payment in respect of a debt that
25
the person owes to the Commonwealth under this Part.
26
(2) The payment must be made to the Commissioner.
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10D Application of voluntary ABSTUDY SSL repayments
1
(1) Any money a person pays under this Subdivision to meet the
2
person's debts to the Commonwealth under this Part is to be
3
applied in payment of those debts as the person directs at the time
4
of the payment.
5
(2) If the person has not given any directions, or the directions given
6
do not adequately deal with the matter, any money available is to
7
be applied as follows:
8
(a) first, in discharge or reduction of any accumulated
9
ABSTUDY SSL debt of the person;
10
(b) second, in discharge or reduction of:
11
(i) any ABSTUDY SSL debt of the person; or
12
(ii) if there is more than one such debt, those debts in the
13
order in which they were incurred.
14
10E Refunding of payments
15
If:
16
(a) a person pays an amount to the Commonwealth under this
17
Subdivision; and
18
(b) the amount exceeds the sum of:
19
(i) the amount required to discharge the total debt that the
20
person owed to the Commonwealth under this Part; and
21
(ii) the total amount of the person's primary tax debts
22
(within the meaning of Part IIB of the Taxation
23
Administration Act 1953);
24
the Commonwealth must refund to the person an amount equal to
25
that excess.
26
Subdivision C--Compulsory discharge of indebtedness
27
10F Liability to repay amounts
28
(1) If:
29
(a) a person's HELP repayment income for an income year
30
exceeds the minimum HELP repayment income for the
31
income year; and
32
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(b) on 1 June immediately preceding the making of an
1
assessment in respect of the person's income of that income
2
year, the person had an accumulated ABSTUDY SSL debt;
3
the person is liable to pay to the Commonwealth, in accordance
4
with this Subdivision, so much of the person's repayable
5
ABSTUDY SSL debt for the income year as does not exceed the
6
amount worked out by the formula:
7
Applicable percentage
Relevant income-contingent
of HELP repayment income
loans liability
8
where:
9
applicable percentage of HELP repayment income means the
10
amount that is the percentage of the person's HELP repayment
11
income applicable under the table in section 154-20 of the Higher
12
Education Support Act 2003.
13
relevant income-contingent loans liability means the amount that
14
is the sum of the following:
15
(a) any amount the person is liable to pay under section 154-1 of
16
the Higher Education Support Act 2003 for the income year
17
in respect of an accumulated HELP debt;
18
(b) any amount the person is liable to pay under
19
section 1061ZVHA of the Social Security Act 1991 for the
20
income year in respect of an accumulated SSL debt.
21
(2) A person is not liable under this section to pay an amount for an
22
income year if the amount worked out under subsection (1) is zero
23
or less.
24
(3) A person is not liable under this section to pay an amount for an
25
income year if, under section 8 of the Medicare Levy Act 1986:
26
(a) no Medicare levy is payable by the person on the person's
27
taxable income for the income year; or
28
(b) the amount of the Medicare levy payable by the person on the
29
person's taxable income for the income year is reduced.
30
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10G Repayable ABSTUDY SSL debt for an income year
1
(1) A person's repayable ABSTUDY SSL debt for an income year is:
2
(a) the person's accumulated ABSTUDY SSL debt referred to in
3
paragraph 10F(1)(b) in relation to that income year; or
4
(b) if one or more amounts:
5
(i) have been paid in reduction of that debt; or
6
(ii) have been assessed under section 10H to be payable in
7
respect of that debt;
8
the amount (if any) remaining after deducting from that debt
9
any amounts referred to in subparagraph (i) or (ii).
10
(2) A reference in paragraph (1)(b) of this section to an amount
11
assessed to be payable is, if the amount has been increased or
12
reduced by an amendment of the relevant assessment, a reference
13
to the increased amount or the reduced amount.
14
Subdivision D--Assessments
15
10H Commissioner may make assessments
16
The Commissioner may, from any information in the
17
Commissioner's possession, whether from a return or otherwise,
18
make an assessment of:
19
(a) the person's accumulated ABSTUDY SSL debt on 1 June
20
immediately before the making of the assessment; and
21
(b) the amount required to be paid in respect of the person's
22
repayable SSL debt under section 10F.
23
10J Notification of notices of assessment of tax
24
If:
25
(a) the Commissioner is required to serve on a person a notice of
26
assessment in respect of the person's income of an income
27
year under section 174 of the Income Tax Assessment Act
28
1936; and
29
(b) the Commissioner has made, in respect of the person, an
30
assessment under paragraph 10H(b) of this Act of the
31
amounts referred to in that paragraph; and
32
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(c) notice of the assessment under that paragraph has not been
1
served on the person;
2
notice of the assessment under that paragraph may be served by
3
specifying the amounts concerned in the notice referred to in
4
paragraph (a).
5
10K Commissioner may defer making assessments
6
(1) A person may apply in the approved form to the Commissioner for
7
deferral of the making of an assessment in respect of the person
8
under section 10H.
9
(2) The application must specify:
10
(a) the income year for which the deferral is being sought; and
11
(b) the reasons for seeking the deferral.
12
(3) The income year specified in the application must be:
13
(a) the income year in which the person makes the application;
14
or
15
(b) the immediately preceding income year; or
16
(c) the immediately succeeding income year.
17
(4) The Commissioner may, on application by a person under this
18
section, defer making an assessment in respect of the person under
19
section 10H if the Commissioner is of the opinion that:
20
(a) if the assessment were made, payment of the assessed
21
amount would cause serious hardship to the person; or
22
(b) there are other special reasons that make it fair and
23
reasonable to defer making the assessment.
24
(5) The Commissioner may defer making the assessment for any
25
period that he or she thinks appropriate.
26
(6) The Commissioner must, as soon as practicable after an application
27
is made under this section:
28
(a) consider the matter to which the application relates; and
29
(b) notify the applicant of the Commissioner's decision on the
30
application.
31
Note:
Deferrals of making assessments, or refusals of applications, are
32
reviewable under Division 1A of Part 9.
33
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10L Commissioner may amend assessments
1
(1) A person may apply in the approved form to the Commissioner for
2
an amendment of an assessment made in respect of the person
3
under section 10H so that:
4
(a) the amount payable under the assessment is reduced; or
5
(b) no amount is payable under the assessment.
6
(2) The application:
7
(a) must be made within 2 years after the day on which the
8
Commissioner gives notice of the assessment to the person;
9
or
10
(b) must specify the reasons justifying a later application.
11
(3) The Commissioner may, on application by a person under this
12
section, amend an assessment made in respect of the person under
13
section 10H so that:
14
(a) the amount payable under the assessment is reduced; or
15
(b) no amount is payable under the assessment;
16
if the Commissioner is of the opinion that:
17
(c) payment of the assessed amount has caused or would cause
18
serious hardship to the person; or
19
(d) there are other special reasons that make it fair and
20
reasonable to make the amendment.
21
(4) The Commissioner must, as soon as practicable after an application
22
is made under this section:
23
(a) consider the matter to which the application relates; and
24
(b) notify the applicant of the Commissioner's decision on the
25
application.
26
Note:
Amendments of assessments, or refusals of applications, are
27
reviewable under Division 1A of Part 9.
28
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Division 6--Tax administration matters
1
11A Simplified outline of this Division
2
The Secretary and the Commissioner may share information about
3
tax file numbers for the purposes of administering ABSTUDY
4
student start-up loans. The Commissioner is also responsible for
5
the recovery of debts under this Part and has functions and powers
6
to fulfil that responsibility relating to returns, assessments,
7
collection and other administrative matters.
8
11B Verification of tax file numbers
9
(1) The Secretary may provide to the Commissioner a tax file number
10
that a person has notified to the Secretary for the purposes of
11
paragraph 7C(1)(c), for the purpose of verifying that the number is
12
the person's tax file number.
13
(2) If the Commissioner is satisfied that the number is the person's tax
14
file number, the Commissioner may give the Secretary a written
15
notice informing the Secretary accordingly.
16
11C When person with tax file number incorrectly notifies number
17
(1) If the Commissioner is satisfied:
18
(a) that the tax file number that a person has notified to the
19
Secretary for the purposes of paragraph 7C(1)(c):
20
(i) has been cancelled or withdrawn since the notification
21
was given; or
22
(ii) is otherwise wrong; and
23
(b) that the person has a tax file number;
24
the Commissioner may give to the Secretary written notice of the
25
incorrect notification and of the person's tax file number.
26
(2) That number is taken to be the number that the person notified to
27
the Secretary.
28
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11D When person without tax file number incorrectly notifies
1
number
2
(1) If:
3
(a) the Commissioner is satisfied that the tax file number that a
4
person notified to the Secretary for the purposes of
5
paragraph 7C(1)(c):
6
(i) has been cancelled since the notification was given; or
7
(ii) is for any other reason not the person's tax file number;
8
and
9
(b) the Commissioner is not satisfied that the person has a tax
10
file number;
11
the Commissioner may give to the Secretary a written notice
12
informing the Secretary accordingly.
13
(2) The Commissioner must give a copy of any notice under
14
subsection (1) of this section to the person concerned, together
15
with a written statement of the reasons for the decision to give the
16
notice.
17
Note:
Decisions to give notice under subsection (1) are reviewable under
18
section 202F of the Income Tax Assessment Act 1936.
19
11E When tax file numbers are altered
20
(1) If the Commissioner issues, to a person who has notified a tax file
21
number to the Secretary for the purposes of paragraph 7C(1)(c), a
22
new tax file number in place of a tax file number that has been
23
withdrawn, the Commissioner may give to the Secretary a written
24
notice informing the Secretary accordingly.
25
(2) That new number is taken to be the number that the person notified
26
to the Secretary.
27
11F When tax file numbers are cancelled
28
(1) If the Commissioner cancels a tax file number issued to a person
29
who has notified the tax file number to the Secretary for the
30
purposes of paragraph 7C(1)(c), the Commissioner may give to the
31
Secretary a written notice informing the Secretary accordingly.
32
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(2) The Commissioner must give a copy of any notice under
1
subsection (1) of this section to the person concerned, together
2
with a written statement of the reasons for the decision to give the
3
notice.
4
Note:
Decisions to give notice under subsection (1) are reviewable under
5
section 202F of the Income Tax Assessment Act 1936.
6
11G Returns, assessments, collection and recovery
7
Subject to Division 5 and this Division:
8
(a) Part IV of the Income Tax Assessment Act 1936; and
9
(b) Division 5 of the Income Tax Assessment Act 1997; and
10
(c) Part 4-15 in Schedule 1 to the Taxation Administration Act
11
1953;
12
apply, so far as they are capable of application, in relation to a
13
compulsory ABSTUDY SSL repayment amount of a person as if it
14
were income tax assessed to be payable by a taxpayer by an
15
assessment made under Part IV of the Income Tax Assessment Act
16
1936.
17
11H Charges and civil penalties for failing to meet obligations
18
(1) Part 4-25 in Schedule 1 to the Taxation Administration Act 1953
19
has effect as if:
20
(a) any compulsory ABSTUDY SSL repayment amount of a
21
person were income tax payable by the person in respect of
22
the income year in respect of which the assessment of that
23
debt was made; and
24
(b) paragraph 7C(1)(c), and Divisions 3, 4 and 5 and this
25
Division, were income tax laws.
26
(2) Subsection (1) does not have the effect of making a person liable to
27
a penalty for any act or omission that happened before the
28
commencement of this subsection.
29
11J Pay as you go (PAYG) withholding
30
Part 2-5 (other than section 12-55 and Subdivisions 12-E, 12-F and
31
12-G) in Schedule 1 to the Taxation Administration Act 1953
32
applies, so far as it is capable of application, in relation to the
33
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collection of amounts of a compulsory ABSTUDY SSL repayment
1
amount of a person as if the compulsory ABSTUDY SSL
2
repayment amount were income tax.
3
11K Pay as you go (PAYG) instalments
4
Division 45 in Schedule 1 to the Taxation Administration Act 1953
5
applies, so far as it is capable of application, in relation to the
6
collection of a compulsory ABSTUDY SSL repayment amount of
7
a person as if the compulsory ABSTUDY SSL repayment amount
8
were income tax.
9
11L Administration of this Part
10
The Commissioner has the general administration of:
11
(a) paragraph 7C(1)(c); and
12
(b) Divisions 3, 4 and 5 and this Division; and
13
(c) Division 1A of Part 9 (Internal review of certain
14
Commissioner decisions relating to ABSTUDY student
15
start-up loans).
16
Note:
One effect of this is that these Divisions are taxation laws for the
17
purposes of the Taxation Administration Act 1953.
18
80 Section 38 (definition of ABSTUDY debt)
19
Repeal the definition, substitute:
20
ABSTUDY debt means:
21
(a) an amount paid under the ABSTUDY Scheme (also known
22
as the Aboriginal Study Assistance Scheme) that should not
23
have been paid; or
24
(b) an ABSTUDY student start-up loan overpayment.
25
Note:
The amount in paragraph (a) is a debt under paragraph (a) of the
26
definition of debt in this section. The amount in paragraph (b) is a debt
27
under paragraph (aa) of the definition of debt in this section.
28
81 Section 38 (after paragraph (a) of the definition of debt)
29
Insert:
30
(aa) an ABSTUDY student start-up loan overpayment;
31
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82 Section 38 (paragraph (c) of the definition of debt)
1
Omit "or (b)", substitute ", (aa) or (b)".
2
83 After section 38
3
Insert:
4
38A ABSTUDY student start-up loan overpayments
5
(1) If:
6
(a) a person is paid an ABSTUDY student start-up loan for a
7
qualification period; and
8
(b) the person's qualification test day for the period was the day
9
the Secretary determined the person's claim for the loan; and
10
(c) the person ceases to meet the condition in
11
subparagraph 7C(1)(a)(iii) during the period between the
12
qualification test day and the person's enrolment test day;
13
then the amount of the loan is an ABSTUDY student start-up loan
14
overpayment.
15
Note:
The condition in subparagraph 7C(1)(a)(iii) relates to whether the
16
person is qualified for Living Allowance because the person is
17
studying in an approved scholarship course (as defined in the
18
ABSTUDY Scheme).
19
(2) A person's enrolment test day, for a qualification period, is the
20
earliest of the following days:
21
(a) if the approved scholarship course ends in the qualification
22
period--the last day of the approved scholarship course;
23
(b) the last day of the qualification period;
24
(c) the 35th day of the period starting on whichever of the
25
following applies:
26
(i) if the person's qualification test day for the qualification
27
period was before the first day of the relevant approved
28
scholarship course--the first day of that approved
29
scholarship course;
30
(ii) otherwise--the qualification test day.
31
(3) Subsection (1) does not apply if, in the Secretary's opinion, the
32
person ceased to meet the condition in subparagraph 7C(1)(a)(iii)
33
because of exceptional circumstances beyond the person's control.
34
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84 Section 39
1
Before "If", insert "(1)".
2
85 Paragraph 39(a)
3
Omit "or (b)", substitute ", (aa) or (b)".
4
86 At the end of section 39
5
Add:
6
(2) A debt that arises under subsection (1) because of an ABSTUDY
7
student start-up loan overpayment is taken to have arisen when the
8
person is paid the loan to which the overpayment relates.
9
87 At the end of section 39AA
10
Add "(other than from the amount of an ABSTUDY student start-up
11
loan)".
12
88 Subsection 44A(5)
13
Omit "subsection (6)", substitute "subsections (6) and (7)".
14
89 Subsection 44A(7)
15
Repeal the subsection, substitute:
16
(7) Subsection (5) does not apply in relation to qualification for an
17
ABSTUDY student start-up loan under section 7C.
18
90 After subsection 55A(1)
19
Insert:
20
(1AAA) Payments in relation to ABSTUDY student start-up loans are to be
21
made out of the Consolidated Revenue Fund, which is appropriated
22
accordingly.
23
91 Section 302
24
Before "Unless", insert "(1)".
25
92 At the end of section 302
26
Add:
27
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(2) This Division does not apply to:
1
(a) a decision to give a notice under subsection 11D(1) or 11F(1)
2
(decision by Commissioner to notify Secretary that incorrect
3
or cancelled tax file number has been given in relation to
4
ABSTUDY student start-up loan); or
5
(b) a decision that is a reviewable decision under section 308A
6
(decision by Commissioner about deferring or amending
7
assessment relating to ABSTUDY student start-up loans); or
8
(c) a decision under section 308D or 308F (decision following
9
reconsideration of a decision that is a reviewable decision
10
under section 308A).
11
93 After Division 1 of Part 9
12
Insert:
13
Division 1A--Internal review of certain Commissioner
14
decisions relating to ABSTUDY student start-up
15
loans
16
308A Decisions reviewable under this Division
17
Each of the following is a reviewable decision for the purposes of
18
this Division:
19
(a) a decision by the Commissioner under section 10K
20
(Commissioner may defer making assessments);
21
(b) a decision by the Commissioner under section 10L
22
(Commissioner may amend assessments).
23
308B Commissioner must give reasons for reviewable decisions
24
(1) The Commissioner's notice to a person of the making of a
25
reviewable decision must include reasons for the decision.
26
(2) Subsection (1) does not affect an obligation, imposed upon the
27
Commissioner by any other law, to give reasons for a decision.
28
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81
308C Reviewer of decisions
1
(1) The Commissioner is the reviewer of a reviewable decision for the
2
purposes of this Division, subject to subsection (2).
3
(2) If:
4
(a) the reviewable decision was made by a delegate of the
5
Commissioner; and
6
(b) the decision is to be reconsidered by a delegate of the
7
Commissioner;
8
then the delegate who reconsiders the decision must be a person
9
who:
10
(c) was not involved in making the decision; and
11
(d) occupies a position that is senior to that occupied by any
12
person involved in making the decision.
13
308D Reviewer may reconsider reviewable decisions
14
(1) The reviewer of a reviewable decision may reconsider the decision
15
if the reviewer is satisfied that there is sufficient reason to do so.
16
(2) The reviewer may reconsider the decision even if:
17
(a) an application for reconsideration of the decision has been
18
made under section 308F; or
19
(b) the decision has been confirmed, varied or set aside under
20
section 308F and an application has been made under
21
section 308H for review of the decision.
22
(3) After reconsidering the decision, the reviewer must:
23
(a) confirm the decision; or
24
(b) vary the decision; or
25
(c) set the decision aside and substitute a new decision.
26
(4) The reviewer's decision (the decision on review) to confirm, vary
27
or set aside the decision takes effect:
28
(a) on the day specified in the decision on review; or
29
(b) if a day is not specified--on the day on which the decision on
30
review was made.
31
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(5) The reviewer must give written notice of the decision on review to
1
the person to whom that decision relates.
2
(6) The notice:
3
(a) must be given within a reasonable period after the decision is
4
made; and
5
(b) must contain a statement of the reasons for the reviewer's
6
decision on review.
7
Note:
Section 27A of the Administrative Appeals Tribunal Act 1975 requires
8
the person to be notified of the person's review rights.
9
308E Notice to AAT Registrar
10
If:
11
(a) a reviewer makes a decision under subsection 308D(3); and
12
(b) at the time of the reviewer's decision, a person has applied to
13
the Administrative Appeals Tribunal for review of the
14
decision reviewed by the reviewer;
15
the reviewer must give the Registrar of the Administrative Appeals
16
Tribunal written notice of the reviewer's decision under
17
subsection 308D(3).
18
308F Reconsideration of reviewable decisions on request
19
(1) A person whose interests are affected by a reviewable decision
20
may request the reviewer to reconsider the decision.
21
(2) The person's request must be made by written notice given to the
22
reviewer within 28 days, or such longer period as the reviewer
23
allows, after the day on which the person first received notice of
24
the decision.
25
(3) The notice must set out the reasons for making the request.
26
(4) After receiving the request, the reviewer must reconsider the
27
decision and:
28
(a) confirm the decision; or
29
(b) vary the decision; or
30
(c) set the decision aside and substitute a new decision.
31
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Amendments Part 1
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Bill 2014
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(5) The reviewer's decision (the decision on review) to confirm, vary
1
or set aside the decision takes effect:
2
(a) on the day specified in the decision on review; or
3
(b) if a day is not specified--on the day on which the decision on
4
review was made.
5
(6) The reviewer must give the person written notice of the decision on
6
review.
7
(7) The notice:
8
(a) must be given within a reasonable period after the decision
9
on review is made; and
10
(b) must contain a statement of the reasons for the decision on
11
review.
12
Note:
Section 27A of the Administrative Appeals Tribunal Act 1975 requires
13
the person to be notified of the person's review rights.
14
(8) The reviewer is taken, for the purposes of this Division, to have
15
confirmed the decision if the reviewer does not give notice of a
16
decision to the person within 45 days after receiving the person's
17
request.
18
308G Withdrawal of request
19
(1) A person who has requested the reviewer to reconsider a
20
reviewable decision may, by written notice given to the reviewer,
21
withdraw the request at any time before the review has been
22
completed.
23
(2) If a request is withdrawn, the request is taken never to have been
24
made.
25
308H AAT review of reviewable decisions
26
An application may be made to the Administrative Appeals
27
Tribunal for the review of a reviewable decision that has been
28
confirmed, varied or set aside under section 308D (Reviewer may
29
reconsider reviewable decisions) or 308F (Reconsideration of
30
reviewable decisions on request).
31
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308J Decision changed before AAT review completed
1
Decision varied
2
(1) If the reviewer varies a reviewable decision under
3
subsection 308D(3) after an application has been made to the
4
Administrative Appeals Tribunal for review of that decision but
5
before the determination of the application, the application is taken
6
to be an application for review of the decision as varied.
7
Decision set aside and a new decision substituted
8
(2) If the reviewer sets aside a reviewable decision under
9
subsection 308D(3) and substitutes a new decision, after an
10
application has been made to the Administrative Appeals Tribunal
11
for review of the reviewable decision but before the determination
12
of the application, the application is taken to be an application for
13
review of the new decision.
14
94 Before paragraph 313(a)
15
Insert:
16
(aa) by the Commissioner under subsection 11D(1) or 11F(1) to
17
notify the Secretary of an incorrect or cancelled tax file
18
number given in relation to an ABSTUDY student start-up
19
loan; or
20
(ab) that is a reviewable decision under section 308A (decision by
21
Commissioner about deferring or amending assessment
22
relating to ABSTUDY student start-up loans); or
23
(ac) under section 308D or 308F (decision following
24
reconsideration of a decision that is a reviewable decision
25
under section 308A); or
26
Taxation Administration Act 1953
27
95 Section 8AAZA
28
Insert:
29
compulsory ABSTUDY SSL repayment amount has the same
30
meaning as in the Student Assistance Act 1973.
31
Student start-up loans Schedule 2
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85
96 Section 8AAZA
1
Insert:
2
compulsory SSL repayment amount has the same meaning as in
3
Chapter 2AA of the Social Security Act 1991.
4
97 After paragraph 8AAZLD(aa)
5
Insert:
6
(ab) then against any compulsory SSL repayment amount of the
7
entity; and
8
(ac) then against any compulsory ABSTUDY SSL repayment
9
amount of the entity; and
10
98 Paragraph 8WA(1AA)(b)
11
After "(ga),", insert "(gaa),".
12
99 Paragraph 8WA(1AA)(b)
13
After "(haa),", insert "(hab),".
14
100 Paragraphs 8WB(1A)(a) and (b)
15
After "(ga),", insert "(gaa),".
16
101 Paragraphs 8WB(1A)(a) and (b)
17
After "(haa),", insert "(hab),".
18
102 Section 6-1 in Schedule 1
19
Omit ", liability to repay contributions under the Higher Education
20
Contribution Scheme (HECS), liability to repay debts under the Higher
21
Education Loan Program (HELP), liability to repay debts in relation to
22
trade support loan and liability to repay financial supplement debts
23
under the Student Financial Supplement Scheme (SFSS)", substitute
24
"and liability to repay debts under certain income-contingent loan
25
schemes".
26
103 After paragraph 11-1(ca) in Schedule 1
27
Insert:
28
(cb) amounts of liabilities to the Commonwealth under
29
Chapter 2AA of the Social Security Act 1991; and
30
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Part 1 Amendments
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Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
(cc) amounts of liabilities to the Commonwealth under Part 2 of
1
the Student Assistance Act 1973; and
2
104 Subsection 15-25(1) in Schedule 1
3
After "(ca),", insert "(cb), (cc),".
4
105 After paragraph 15-30(ca) in Schedule 1
5
Insert:
6
(cb) the percentage referred to in the definition of applicable
7
percentage of HELP repayment income in
8
subsection 1061ZVHA(1) (about repayments of accumulated
9
SSL debt) of the Social Security Act 1991 for any financial
10
year starting on or after 1 July 2015;
11
(cc) the percentage referred to in the definition of applicable
12
percentage of HELP repayment income in
13
subsection 10F(1) (about repayments of accumulated
14
ABSTUDY SSL debt) of the Student Assistance Act 1973 for
15
any financial year starting on or after 1 July 2015;
16
106 Paragraph 15-50(1)(b) in Schedule 1
17
After "(ca),", insert "(cb), (cc),".
18
107 After paragraph 45-5(1)(ca) in Schedule 1
19
Insert:
20
(cb) amounts of liabilities to the Commonwealth under
21
Chapter 2AA of the Social Security Act 1991; and
22
(cc) amounts of liabilities to the Commonwealth under Part 2 of
23
the Student Assistance Act 1973; and
24
108 Section 45-340 in Schedule 1 (method statement, after
25
step 3)
26
Insert:
27
Step 3AA. The amount (if any) that you would have been liable to
28
pay for the
*
base year in respect of an
*
accumulated SSL
29
debt if your taxable income for the base year had been
30
your
*
adjusted taxable income, or your
*
adjusted
31
withholding income, for that year is worked out.
32
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Bill 2014
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Step 3AB. The amount (if any) that you would have been liable to
1
pay for the
*
base year in respect of an
*
accumulated
2
ABSTUDY SSL debt if your taxable income for the base
3
year had been your
*
adjusted taxable income, or your
4
*
adjusted withholding income, for that year is worked
5
out.
6
109 Section 45-340 in Schedule 1 (method statement, step 4)
7
After "3", insert ", 3AA, 3AB".
8
110 Section 45-375 in Schedule 1 (method statement, after
9
step 3)
10
Insert:
11
Step 3AA. The amount (if any) that you would have been liable to
12
pay for the variation year in respect of an
*
accumulated
13
SSL debt if your taxable income for that year had been
14
your
*
adjusted assessed taxable income for that year is
15
worked out.
16
Step 3AB. The amount (if any) that you would have been liable to
17
pay for the variation year in respect of an
*
accumulated
18
ABSTUDY SSL debt if your taxable income for that year
19
had been your
*
adjusted assessed taxable income for that
20
year is worked out.
21
111 Section 45-375 in Schedule 1 (method statement, step 4)
22
After "3", insert ", 3AA, 3AB".
23
112 Subsection 250-10(2) in Schedule 1 (after table item 36A)
24
Insert:
25
36B
compulsory SSL
repayment amount
under the Social
Security Act 1991
5-5
Income Tax Assessment Act 1997
Schedule 2 Student start-up loans
Part 1 Amendments
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Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
36C
compulsory
ABSTUDY SSL
repayment amount
under the Student
Assistance Act 1973
5-5
Income Tax Assessment Act 1997
Taxation (Interest on Overpayments and Early Payments)
1
Act 1983
2
113 Subsection 3(1)
3
Insert:
4
compulsory ABSTUDY SSL repayment amount has the same
5
meaning as in the Student Assistance Act 1973.
6
114 Subsection 3(1)
7
Insert:
8
compulsory SSL repayment amount has the same meaning as in
9
Chapter 2AA of the Social Security Act 1991.
10
115 Subsection 3C(1) (after table item 45)
11
Insert:
12
46
Amounts that are treated under Part 2AA.5 of the Social Security Act 1991 as
if they were income tax
47
Amounts that are treated under Division 6 of Part 2 of the Student Assistance
Act 1973 as if they were income tax
Note:
If item 115 of Schedule 1 to the Minerals Resource Rent Tax Repeal and Other
13
Measures Act 2014 commences at or before the time the provision(s) covered by table
14
item 3 in subsection 2(1) of this Act commence, this provision does not commence at
15
all.
16
116 Section 3C (after table item 45)
17
Insert:
18
46
Amounts that are treated under Part 2AA.5 of the Social Security Act 1991 as
if they were income tax
47
Amounts that are treated under Division 6 of Part 2 of the Student Assistance
Act 1973 as if they were income tax
Student start-up loans Schedule 2
Amendments Part 1
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
89
Note:
If item 115 of Schedule 1 to the Minerals Resource Rent Tax Repeal and Other
1
Measures Act 2014 does not commence at or before the time the provision(s) covered
2
by table item 3 in subsection 2(1) of this Act commence, this provision does not
3
commence at all.
4
117 After subparagraph 8A(1)(a)(iia)
5
Insert:
6
(iib) compulsory SSL repayment amount; or
7
(iic) compulsory ABSTUDY SSL repayment amount; or
8
118 After paragraph 8A(2)(ba)
9
Insert:
10
(bb) compulsory SSL repayment amount; or
11
(bc) compulsory ABSTUDY SSL repayment amount; or
12
119 After subparagraph 8E(1)(d)(iii)
13
Insert:
14
(iiia) a compulsory SSL repayment amount that is notified in
15
the notice of assessment;
16
(iiib) a compulsory ABSTUDY SSL repayment amount that
17
is notified in the notice of assessment;
18
120 After subparagraph 8E(2)(d)(iii)
19
Insert:
20
(iiia) a compulsory SSL repayment amount, worked out by
21
reference to the person's taxable income of the year of
22
income, payable by the person immediately before the
23
post-notice crediting;
24
(iiib) a compulsory ABSTUDY SSL repayment amount,
25
worked out by reference to the person's taxable income
26
of the year of income, payable by the person
27
immediately before the post-notice crediting;
28
121 After paragraph 12A(1A)(b)
29
Insert:
30
(ba) compulsory SSL repayment amount;
31
(bb) compulsory ABSTUDY SSL repayment amount;
32
Schedule 2 Student start-up loans
Part 1 Amendments
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Bill 2014
No. , 2014
Trade Support Loans Act 2014
1
122 Section 3
2
After "under that Act", insert "and certain other income-contingent loan
3
schemes".
4
123 Section 39
5
After "under that Act", insert "and any debts under certain other
6
income-contingent loan schemes".
7
124 Subsection 46(1)
8
Omit all the words after "the formula:", substitute:
9
Applicable percentage
Relevant income-contingent
of repayment income
loans liability
10
where:
11
applicable percentage of repayment income means the amount
12
that is the percentage of the person's repayment income applicable
13
under the table in section 154-20 of the Higher Education Support
14
Act 2003.
15
relevant income-contingent loans liability means the amount that
16
is the sum of the following:
17
(a) any amount the person is liable to pay under section 154-1 of
18
the Higher Education Support Act 2003 for the income year
19
in respect of an accumulated HELP debt;
20
(b) any amount the person is liable to pay under
21
section 1061ZVHA of the Social Security Act 1991 for the
22
income year in respect of an accumulated SSL debt;
23
(c) any amount the person is liable to pay under section 10F of
24
the Student Assistance Act 1973 in respect of an accumulated
25
ABSTUDY SSL debt.
26
Student start-up loans Schedule 2
Application and saving provisions Part 2
No. , 2014
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
91
Part 2
--Application and saving provisions
1
125 Saving provision
--approved scholarship courses
2
Despite the amendment of subsection 592N(1) made by this Schedule, a
3
legislative instrument made for that subsection continues in force after
4
the commencement of the amendment and has effect after that
5
commencement for the purposes of the whole of the Social Security Act
6
1991, not just Part 2.11B of that Act.
7
126 Application and saving provisions
--repeal of student
8
start-up scholarship provisions
9
(1)
Despite the repeal of Division 1 of Part 2.11B of the Social Security Act
10
1991 by this Schedule, that Division continues to apply on and after the
11
commencement of this item in relation to a qualification time that
12
occurs before that commencement.
13
(2)
Despite the amendment made by item 27 of this Schedule,
14
subsection 1192(8A) of the Social Security Act 1991, as in force
15
immediately before the commencement of this item, continues to apply
16
on and after that commencement in relation to the student start-up
17
scholarship payment amount.
18
(3)
Despite the amendment made by item 31 of this Schedule,
19
section 1223ABE of the Social Security Act 1991, as in force
20
immediately before the commencement of this item, continues to apply
21
in relation to a student start-up scholarship payment made before, on or
22
after that commencement.
23
(4)
Despite the amendment made by item 38 of this Schedule, section 12H
24
of the Social Security (Administration) Act 1999, as in force
25
immediately before the commencement of this item, continues to apply
26
on and after that commencement in relation to a student start-up
27
scholarship payment for which a person was qualified before that
28
commencement.
29
(5)
Despite the amendments made by items 43 and 45 of this Schedule,
30
sections 47 and 47DA of the Social Security (Administration) Act 1999,
31
as in force immediately before the commencement of this item,
32
continue to apply on and after that commencement in relation to a
33
Schedule 2 Student start-up loans
Part 2 Application and saving provisions
92
Social Services and Other Legislation Amendment (Student Measures)
Bill 2014
No. , 2014
student start-up scholarship payment made after that commencement for
1
which a person was qualified before that commencement.
2
(6)
Despite the amendment made by item 52 of this Schedule, Part 3B of
3
the Social Security (Administration) Act 1999, as in force immediately
4
before the commencement of this item, continues to apply on and after
5
that commencement in relation to a student start-up scholarship
6
payment, whether it is payable before, on or after that commencement.
7