Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 2 of 1989 as amended
This compilation was prepared on 19 April 2011
taking into account amendments up to Act No. 5 of 2011
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney-General's Department, Canberra
Contents
Chapter 1--Introductory 1
1............ Short title [see Note 1] ........................................................................ 1
2............ Commencement [see Note 1] .............................................................. 1
2A......... Objects of Act ..................................................................................... 1
3............ Definitions .......................................................................................... 1
4............ Institutions .......................................................................................... 6
5............ References to payments and Acts ........................................................ 9
6............ Proposed institutions ......................................................................... 10
7............ Provision for superannuation, long service leave or workers' compensation 10
8............ Special fund for Table A institutions ................................................. 10
8A......... Special fund for Table B institutions ................................................. 11
9............ Making and variation of determinations etc. ...................................... 11
10.......... References to the Australian Capital Territory and the Northern Territory 12
11.......... Application of the Criminal Code ..................................................... 12
Chapter 2--Grants for Higher Education Assistance 13
Part 2.1--Preliminary 13
12.......... Institutions to which provisions apply .............................................. 13
13.......... Undergraduate and post-graduate fees .............................................. 13
14.......... Educational profiles ........................................................................... 14
Part 2.2--Operating and other grants 15
15.......... Grants for expenditure for operating purposes .................................. 15
16.......... Grants for expenditure for limited operating purposes ...................... 15
17.......... Maximum grants ............................................................................... 15
18.......... Conditions of grants .......................................................................... 16
19.......... Grants for restructuring and rationalisation programs ....................... 17
20.......... Grants for superannuation expenses ................................................. 17
20A....... Grants for special purposes ............................................................... 18
20B....... Grant to Marcus Oldham College ..................................................... 19
21.......... Proposals and grants for projects of national priority etc. ................. 19
21A....... Conditions on certain grants under section 21 ................................... 20
21B....... Grants in relation to innovation in, or quality of, higher education .... 20
22.......... Promotion of equality of opportunity ................................................ 21
22A....... Grants to open learning organisations ............................................... 21
23.......... Special research assistance ................................................................ 23
23A....... Grants for advanced engineering centres ........................................... 25
23B....... Conditions of grants for advanced engineering centres ..................... 26
23BA.... Grants to co-operative multimedia centres ......................................... 27
23C....... Limit on total funds available for certain grants ................................. 28
24.......... Grants in respect of teaching hospitals .............................................. 29
25.......... Grants in respect of drug and alcohol education in teaching hospitals 30
25A....... Grants to support student organisations--payments to institutions ... 31
25B....... Grants to support student organisations--direct payments ............... 31
26.......... Guidelines for non-building capital projects ...................................... 33
27.......... Guidelines for special capital projects ............................................... 33
27A....... Grants for special capital projects ...................................................... 33
27B....... Minister may give directions in relation to special capital projects .... 35
27C....... Conditions attaching to special capital grants .................................... 35
27D....... Expenditure on international marketing and promotion ..................... 36
Part 2.4--Transitional 37
28.......... Adjustments where estimated 1988 enrolments not equal to actual enrolments 37
Chapter 4--Higher Education Contribution Scheme 40
Part 4.1--Preliminary 40
34.......... Interpretation ..................................................................................... 40
35.......... Exempt students ................................................................................ 42
36.......... Student load not to include work experience in industry ................... 44
37.......... Semesters .......................................................................................... 45
Part 4.2--Contributions 46
Division 1--Additional condition of grant of financial assistance 46
38.......... Additional condition .......................................................................... 46
Division 2--Imposition and payment of contributions 47
39.......... Requirement to pay contributions ...................................................... 47
40.......... Annual course contribution ............................................................... 48
40A....... Annual Band amounts that apply from 1997 ..................................... 50
41.......... Requirements before enrolment or undertaking course ..................... 51
41A....... Institutions to give students certain information on enrolment .......... 55
41B....... Certain students to give tax file number information by census date . 55
41C....... Student must be excluded from course if tax file number information not provided 56
42.......... Power of Commissioner to inform institution concerning tax file number 56
42A....... Institution to cancel enrolment of student without tax file number .... 58
43.......... Application for issue or notification of tax file number ..................... 58
44.......... Issuing of tax file numbers ................................................................ 58
45.......... Current tax file number ..................................................................... 59
46.......... Deemed refusal by Commissioner .................................................... 59
47.......... Cancellation of tax file numbers ........................................................ 59
48.......... Alteration of tax file numbers ............................................................ 59
49.......... Notification of issued tax file numbers .............................................. 60
50.......... Review of decisions .......................................................................... 60
51.......... Statements to accompany notification of decisions ............................ 60
52.......... Unauthorised requirement etc. that tax file number be quoted ........... 61
53.......... Unauthorised recording etc. of tax file number ................................. 61
54.......... Notice by institution .......................................................................... 62
55.......... Requests for correction of notices ..................................................... 63
56.......... Overpayment of contribution ............................................................ 64
56A....... Institution to refund student payment if enrolment cancelled under section 41C 65
56B....... Institution to refund student payment if enrolment cancelled under section 42A 65
56C....... Electronic communications from students to institutions ................... 65
56D....... Electronic signature of communications by students ......................... 67
56E........ Electronic communications from institutions to students ................... 68
Division 3--Discharge by Commonwealth of students' liabilities for contributions 70
57.......... Commonwealth to discharge students' liabilities ............................... 70
58.......... Institutions to provide information to Minister .................................. 72
Part 4.4--Repayment of loans 73
Division 5--Miscellaneous 73
78.......... Secrecy .............................................................................................. 73
Divisions 6-8 76
79-89 .... 76
Part 4.5--Abolition of Higher Education Administration Charge 77
Divisions 1-3 77
90-95 .... 77
Division 4--Canberra Institute of the Arts 78
96.......... Charges not to be imposed ................................................................ 78
Division 5--Amount of charge not fixed beyond year 1988 79
97, 98 .... 79
Chapter 4A--Post-graduate education loan scheme 80
Part 4A.1--Preliminary 80
98A....... Definitions ........................................................................................ 80
98AA.... Eligible private institution .................................................................. 82
98B....... Eligible student .................................................................................. 83
Part 4A.2--Additional condition of grant of financial assistance 85
98C....... Additional condition .......................................................................... 85
Part 4A.3--Applications for and grants of PELS loans 86
Division 1--Application for PELS loan 86
98D....... Making an application for a PELS loan ............................................. 86
98E........ Tax file number of student ................................................................ 87
98F........ Notice by institution .......................................................................... 87
Division 2--Discharge by Commonwealth of students' liability for fees 90
98G....... Commonwealth to discharge students' liabilities ............................... 90
98H....... Commonwealth not liable where person does not have a tax file number 91
98J........ Institution to provide information to Minister about post-graduate students 91
98JA..... Eligible private institution to report information ................................ 91
Part 4A.4--Miscellaneous 93
98K....... Secrecy .............................................................................................. 93
98L........ Annual statement ............................................................................... 93
98M...... Electronic communications between students and institutions ........... 93
Chapter 4B--Bridging for overseas-trained professionals (BOTP) loan scheme 95
Part 4B.1--Introduction 95
98N....... Simplified outline .............................................................................. 95
98NA.... No financial assistance payable ......................................................... 95
98P........ Definitions ........................................................................................ 96
98Q....... Occupation ...................................................................................... 100
98R....... Requirements for entry to occupation .............................................. 100
98S........ Listed professional occupations and relevant assessing bodies ....... 101
98T........ Assessment statement given by relevant assessing body ................ 102
98U....... BOTP course .................................................................................. 103
98V....... Citizenship/residency requirements ................................................. 105
Part 4B.2--Additional condition of grant of financial assistance 106
98W...... Additional condition ........................................................................ 106
Part 4B.3--Applications for, and grants of, BOTP loans 107
Division 1--Application for BOTP loan 107
98X....... Making an application for a BOTP loan .......................................... 107
98Y....... Tax file number of student .............................................................. 108
98Z........ Notice by institution ........................................................................ 108
Division 2--Discharge by the Commonwealth of students' liability for fees 111
98ZAA.. Application of Division ................................................................... 111
98ZA..... Commonwealth to discharge students' liabilities ............................. 111
98ZB..... Commonwealth not liable where person does not have a tax file number 112
98ZC..... Institution to provide information to Minister ................................. 112
Part 4B.4--Miscellaneous 113
98ZD..... Secrecy ............................................................................................ 113
98ZE..... Annual statement ............................................................................. 113
98ZF..... Electronic communications between students and institutions ......... 113
Chapter 5--Open Learning Deferred Payment Scheme 115
Part 5.1--Preliminary 115
99.......... Interpretation ................................................................................... 115
100........ Object of Part .................................................................................. 116
101........ Eligible clients ................................................................................. 117
103........ Standard study load ......................................................................... 118
Part 5.2--Charges 119
Division 1--Payment of basic charges 119
104........ Basic charge .................................................................................... 119
105........ Eligible client may join deferred payment scheme ........................... 119
106A..... Tax file number of eligible client ..................................................... 120
106AA.. Agency to notify Minister where tax file number not provided ....... 121
106AB.. Commonwealth not liable where client does not have a tax file number 121
106B..... Notice by Agency ........................................................................... 121
106C..... Requests for correction of notices ................................................... 122
106CA.. Electronic communications between clients and Agency ................. 123
Division 2--Discharge by Commonwealth of clients' liability for basic charges 124
106D..... Commonwealth to discharge clients' liabilities ................................ 124
106E...... Agency to provide information to Minister ..................................... 124
Part 5.3--Miscellaneous 125
106F...... Secrecy ............................................................................................ 125
106FA... Annual statement ............................................................................. 125
Chapter 5A--Repayment of loans made under Chapters 4, 4A, 4B and 5 126
Part 5A.1--Preliminary 126
106H..... Interpretation ................................................................................... 126
106I....... Object of Part .................................................................................. 128
Part 5A.2--Nature of indebtedness 129
106J...... HEC semester debt .......................................................................... 129
106JA... PELS semester debt ........................................................................ 129
106JB.... BOTP semester debt ....................................................................... 129
106K..... OL study period debt ...................................................................... 130
106KA.. Semester debts do not arise after 1 January 2005 ............................ 130
106L...... Power of Secretary to remit debt in special circumstances .............. 130
106M.... Reconsideration of decision and appeal to Administrative Appeals Tribunal 134
106MA. Further review of reconsideration decision concerning remission of semester debt 135
106N..... Calculation of accumulated HEC debt ............................................. 136
106O..... Accumulated HEC debt discharges earlier debts ............................. 139
Part 5A.3--Discharge of Indebtedness 140
Division 1--Voluntary discharge of indebtedness 140
106P...... Voluntary payments in respect of debts .......................................... 140
106PA... Repayment of debt under this Chapter ............................................ 140
Division 1A--Voluntary repayments of accumulated HEC debt 142
106PB... Notice to Commissioner .................................................................. 142
106PC... Voluntary payments in respect of accumulated HEC debt ............... 142
Division 2--Requirement to discharge indebtedness 145
106Q..... Compulsory payments in respect of accumulated HEC debt ........... 145
Division 3--Returns and assessments 150
106R..... Agency etc. to provide information to Commissioner ..................... 150
106T...... Assessment ..................................................................................... 150
106U..... Application of tax legislation ........................................................... 150
106V..... Notification on notices of assessment of tax ................................... 151
106W.... Power of Commissioner to defer assessment or reduce assessment to nil 152
106X..... Review of decision of Commissioner ............................................. 152
Division 4--Miscellaneous 154
106Y..... Application of payments ................................................................. 154
106YA.. Effect of bankruptcy ........................................................................ 154
106Z...... Indebtedness discharged by death ................................................... 158
106ZA... Secrecy ............................................................................................ 158
Chapter 5B--Limit on student debt to Commonwealth 159
Part 5B.1--Preliminary 159
106ZB... Definitions ...................................................................................... 159
Part 5B.2--Additional condition of grant of financial assistance 161
106ZC... Additional condition ........................................................................ 161
Part 5B.3--Maximum permitted debt 162
106ZD... Minister may determine maximum permitted debt ........................... 162
Part 5B.4--Loan limit notices 163
106ZE... Commissioner to give loan limit notice ........................................... 163
106ZF... Cancelling loan limit notice ............................................................. 164
106ZG... Consequences of loan limit notice--no amounts payable by Commonwealth 164
Part 5B.5--Suspension notices 167
106ZH... Commissioner must give suspension notice .................................... 167
106ZJ.... Consequences of suspension notice--HECS courses ..................... 168
Part 5B.6--Secrecy 169
106ZK... Secrecy ............................................................................................ 169
Chapter 6--Miscellaneous 170
107........ Benefits of, and opportunities created by, grants to be equally available to female and male students 170
108........ Additional conditions ...................................................................... 170
109........ Amendments affecting entitlements to grants .................................. 171
110........ Legislative instruments .................................................................... 171
110A..... Transitional financial assistance ...................................................... 172
110B..... Commonwealth not liable where person later gives correct information .. 172
111........ Time and manner of payments ........................................................ 172
112........ Delegation ....................................................................................... 173
112A..... Application of the Taxation Administration Act 1953 ..................... 173
113........ Advances ........................................................................................ 173
115........ Authority to borrow ........................................................................ 174
116........ Application of money borrowed ..................................................... 174
118........ Appropriation .................................................................................. 174
119........ Report by Minister .......................................................................... 175
120........ Regulations ..................................................................................... 175
121-124 175
Schedule 1--Institutions or bodies eligible for special research assistance 176
Notes 179
An Act relating to the funding of certain institutions of higher education and associated bodies, and for related purposes
Notes to
the
Higher Education Funding Act 1988 Note 1 The Higher Education Funding Act 1988 as shown in this
compilation comprises Act No. 2, 1989 amended as indicated in the Tables
below. For application, saving or transitional provisions made by the
Higher Education Support (Transitional Provisions and Consequential
Amendments) Act 2003, see Act No. 150, 2003 as amended. All relevant information pertaining to application, saving or
transitional provisions prior to 5 December 1996 is not included in this compilation. For subsequent information see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
2, 1989 |
6 Jan 1989 |
Chapter 5 |
|
|
|
138, 1988 |
26 Dec 1988 |
26 Dec 1988 |
-- |
|
|
80, 1989 |
21 June 1989 |
21 June 1989 |
-- |
|
|
168, 1989 |
19 Dec 1989 |
19 Dec 1989 |
S. 10(2) |
|
|
179, 1989 |
28 Dec 1989 |
1 Jan 1990 |
S. 61(4) |
|
|
122, 1990 |
28 Dec 1990 |
28 Dec 1990 |
Ss. 9(2), (3), 10(2), 14(2), (3) and 17(2) |
|
|
53, 1991 |
24 Apr 1991 |
24 Apr 1991 |
-- |
|
|
Higher Education Funding Amendment Act (No. 2) 1991 |
177, 1991 |
25 Nov 1991 |
S. 12: 1 Jan 1992 |
-- |
|
216, 1991 |
24 Dec 1991 |
S. 113: 1 Mar 1992 (see Gazette 1992, No. GN7) (b) |
-- |
|
|
74, 1992 |
26 June 1992 |
26 June 1992 |
-- |
|
|
158, 1992 |
11 Dec 1992 |
Parts 2, 3 |
Ss. 38, 45, 46 and 59 |
|
|
as amended by |
|
|
|
|
|
147, 1994 |
8 Dec 1994 |
Ss. 12-18: (c) |
-- |
|
|
116, 1993 |
24 Dec 1993 |
Ss. 3, 4(a), 5-17, 19, Parts 3 and 4 (ss. 21-27): 1 Jan 1994 |
-- |
|
|
24, 1994 |
25 Feb 1994 |
25 Feb 1994 |
S. 3 |
|
|
as amended by |
|
|
|
|
|
147, 1994 |
8 Dec 1994 |
Part 4 (ss. |
-- |
|
|
Employment, Education and Training Legislation Amendment Act 1994 |
79, 1994 |
23 June 1994 |
23 June 1994 |
-- |
|
147, 1994 |
8 Dec 1994 |
Ss. 3-11: (f) |
Ss. 8(2) and 9(2) |
|
|
Higher Education Funding (Student Organisations) Amendment Act 1994 |
178, 1994 |
19 Dec 1994 |
31 Dec 1994 |
-- |
|
135, 1995 |
1 Dec 1995 |
1 Dec 1995 |
Sch. (items 6, 17) |
|
|
163, 1995 |
16 Dec 1995 |
Schedule (Part 5): 1 July 1996 |
Ss. 4 and 38 |
|
|
as amended by |
|
|
|
|
|
43, 1996 |
25 Oct 1996 |
Schedule 3 (item 30): 16 Dec 1995 (g) |
-- |
|
|
13, 1996 |
14 June 1996 |
1 July 1996 |
-- |
|
|
43, 1996 |
25 Oct 1996 |
Schedule 2 (items 61-64): (h) |
-- |
|
|
Higher Education Funding Amendment Act (No. 1 ) 1996 |
72, 1996 |
5 Dec 1996 |
Schedule 1 (items 20-26, |
Sch. 1 (item 28) |
|
74, 1996 |
12 Dec 1996 |
Schedule 1 (items 1-3, 12): 1 Jan 1998 (i) |
Sch. 1 (items 29, 32) [see Table A] |
|
|
39, 1997 |
17 Apr 1997 |
1 July 1997 |
-- |
|
|
125, 1997 |
15 Sept 1997 |
15 Sept 1997 |
Sch. 1 (items 19, 22) [see Table A] |
|
|
152, 1997 |
24 Oct 1997 |
Schedule 2 (items 838-850): 1 Jan 1998 (see Gazette 1997, No. GN49) (j) |
-- |
|
|
112, 1998 |
8 Dec 1998 |
8 Dec 1998 |
-- |
|
|
17, 1999 |
19 Apr 1999 |
Schedule 2 (item 14): 17 May 1999 |
-- |
|
|
158, 1999 |
8 Dec 1999 |
Schedule 1 (item 10): (k) |
-- |
|
|
179, 1999 |
22 Dec 1999 |
Schedule 11 (item 13): 1 July 2000 |
-- |
|
|
44, 2000 |
3 May 2000 |
Schedule 3 (items 11-13): (m) |
-- |
|
|
130, 2000 |
13 Nov 2000 |
13 Nov 2000 |
-- |
|
|
Australian Research Council (Consequential and Transitional Provisions) Act 2001 |
9, 2001 |
22 Mar 2001 |
1 July 2001 (see s. 2 and Gazette 2001, No. GN25) |
Sch. 2 [see Table A] |
|
86, 2001 |
18 July 2001 |
Schedule 1 (items 4-10), Schedule 2 (items 3, 4) and Schedule 4: Royal Assent (n) |
Sch. 2 (item 4) [see Table A] |
|
|
Innovation and Education Legislation Amendment Act (No. 2) 2001 |
116, 2001 |
18 Sept 2001 |
18 Sept 2001 |
Sch. 2 (item 22) [see Table A] |
|
Education, Training and Youth Affairs Legislation Amendment (Application of Criminal Code) Act 2001 |
147, 2001 |
1 Oct 2001 |
2 Oct 2001 |
S. 4 [see Table A] |
|
13, 2002 |
4 Apr 2002 |
4 Apr 2002 |
-- |
|
|
78, 2002 |
8 Oct 2002 |
8 Oct 2002 |
Sch. 1 (items 24, 29) [see Table A] |
|
|
87, 2002 |
21 Oct 2002 |
Schedule 1 (items 22, 23): (o) |
Sch. 1 (item 23) [see Table A] |
|
|
112, 2002 |
2 Dec 2002 |
2 Dec 2002 |
-- |
|
|
87, 2003 |
23 Sept 2003 |
23 Sept 2003 |
-- |
|
|
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 |
150, 2003 |
19 Dec 2003 |
S. 4, Schedule 1 and Schedule 2 (items 1-8,
|
S. 4 and Sch. 2 (item 112) |
|
as amended by |
|
|
|
|
|
45, 2004 |
21 Apr 2004 |
21 Apr 2004 |
-- |
|
|
114, 2004 |
13 July 2004 |
(see 114, 2004 below) |
-- |
|
|
157, 2004 |
17 Dec 2004 |
Schedule 2 (items 1-8): Royal Assent |
-- |
|
|
Higher Education Legislation Amendment (2005 Measures No. 2) Act 2005 |
83, 2005 |
6 July 2005 |
Schedule 2: (r) |
-- |
|
Higher Education Legislation Amendment (2005 Measures No. 4) Act 2005 |
158, 2005 |
19 Dec 2005 |
20 Dec 2005 |
-- |
|
Higher Education Legislation Amendment (2007 Measures No. 1) Act 2007 |
72, 2007 |
28 May 2007 |
Schedule 3 (items 3-6): 1 Jan 2008 |
Sch. 3 (item 6) [see Table A] |
|
45, 2004 |
21 Apr 2004 |
21 Apr 2004 |
-- |
|
|
114, 2004 |
13 July 2004 |
Schedule 2 (items 39-45, 80): 14 July 2004 |
-- |
|
|
8, 2005 |
22 Feb 2005 |
S. 4 and Schedule 1 (items 2, 3, |
S. 4 [see Table A] |
|
|
Higher Education Legislation Amendment (2005 Measures No. 1) Act 2005 |
56, 2005 |
25 May 2005 |
Schedule 3: Royal Assent |
Sch. 3 (item 2) [see Table A] |
|
Higher Education Legislation Amendment (2005 Budget Measures) Act 2005 |
156, 2005 |
19 Dec 2005 |
19 Dec 2005 |
-- |
|
Higher Education Legislation Amendment (2005 Measures No. 4) Act 2005 |
158, 2005 |
19 Dec 2005 |
20 Dec 2005 |
-- |
|
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 |
101, 2006 |
14 Sept 2006 |
Schedule 2 (items 114, 115) and Schedule 6 (items 1, 6-11): Royal Assent |
Sch. 6 (items 1, |
|
Higher Education Legislation Amendment (2006 Budget and Other Measures) Act 2006 |
121, 2006 |
4 Nov 2006 |
Schedule 1 (item 1) and Schedule 5: Royal Assent |
-- |
|
8, 2007 |
15 Mar 2007 |
Schedule 1 (item 15): Royal Assent |
-- |
|
|
Australian Citizenship (Transitionals and Consequentials) Act 2007 |
21, 2007 |
15 Mar 2007 |
Schedules 1-3: 1 July 2007 (see s. 2(1) and F2007L01653) |
-- |
|
Higher Education Legislation Amendment (2007 Measures No. 1) Act 2007 |
72, 2007 |
28 May 2007 |
Schedule 3 (item 1): Royal Assent |
-- |
|
111, 2009 |
16 Nov 2009 |
Schedule 2 (item 12): 17 Nov 2009 |
-- |
|
|
8, 2010 |
1 Mar 2010 |
Schedule 5 (item 137(a)): (t) |
-- |
|
|
Statute Law Revision Act 2011 |
5, 2011 |
22 Mar 2011 |
Schedule 6 (item 47) and Schedule 7 (item 72): 19 Apr 2011 |
-- |
Table of Instruments
|
Title |
FRLI number |
Date of FRLI registration |
Date of commencement |
Application, saving or transitional provisions |
|
Declaration under subsection 4(2) of the Act |
F2006L00192 |
18 Jan 2006 |
19 Jan 2006 |
-- |
|
Declaration under subsection 4(2) of the Act |
F2006L00628 |
1 Mar 2006 |
2 Mar 2006 |
-- |
|
Declaration under subsection 4(2) of the Higher Education Funding Act 1988 |
F2006L03457 |
19 Oct 2006 |
20 Oct 2006 |
-- |
|
Declaration under subsection 4(2) of the Higher Education Funding Act 1988 |
F2007L00840 |
28 Mar 2007 |
29 Mar 2007 |
-- |
|
Declaration under subsection 4(2) of the Higher Education Funding Act 1988 |
F2007L03921 |
3 Oct 2007 |
4 Oct 2007 |
-- |
|
Declaration under subsection 4(2) of the Higher Education Funding Act 1988 |
F2008L04384 |
25 Nov 2008 |
26 Nov 2008 |
-- |
|
Declaration under subsection 4(2) of the Higher Education Funding Act 1988 |
F2010L00709 |
18 Mar 2010 |
19 Mar 2010 |
-- |
(a) Chapter 5 (sections 99-106) of the Higher Education Funding Act 1988 was repealed by section 67 of the Higher Education Funding Amendment Act (No. 2) 1992 before a date was fixed for the commencement.
(b) The Higher Education Funding Act 1988 was amended by section 113 only of the Taxation Laws Amendment Act (No. 3) 1991, subsection 2(10) of which provides as follows:
(10) Subject to subsection (11), sections 112 to 117 (inclusive) commence on a day to be fixed by Proclamation.
(c) The Higher Education Funding Amendment Act
(No. 2) 1992 was amended by sections
12-18 only of the Higher Education Funding Legislation Amendment Act 1994,
subsections 2(3)-(5) of which provide as follows:
(3) The repeal effected by section 13 is taken to have commenced on 1 January 1993, immediately after the commencement of Part 2 of the Higher Education Funding Amendment Act (No. 2) 1992.
(4) The amendments made by sections 14, 15, 16 and 17 are taken to have commenced on 1 January 1994, immediately after the commencement of Part 4 of the Higher Education Funding Amendment Act (No. 2) 1992.
(5) The amendment made by section 18 is taken to have commenced on 1 January 1993, immediately after the repeal effected by section 13 is taken to have commenced.
(d) Subsection 2(3) of the Higher Education Funding Legislation Amendment Act 1993 provides as follows:
(3) Subsection 20(2) commences on 1 January 1994 immediately after section 51 of the Higher Education Funding Amendment Act (No. 2) 1992 commences.
(e) The Higher Education Funding Amendment Act
1994 was amended by Part 4 (sections
19-23) only of the Higher Education Funding Legislation Amendment Act 1994,
subsection 2(6) of which provides as follows:
(6) The amendments made by Part 4 are taken to have commenced on 25 February 1994, immediately after the commencement of the Higher Education Funding Amendment Act 1994.
(f) The Higher Education Funding Act 1988 was amended by sections 3-11 only of the Higher Education Funding Legislation Amendment Act 1994, subsections 2(1) and (2) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) The amendments made by paragraphs 5(b) and (c) commence on 1 January 1995.
(g) The Higher Education Funding Amendment Act (No. 2) 1995 was amended by Schedule 3 (item 30) only of the Statute Law Revision Act 1996, subsection 2(3) of which provides as follows:
(3) Each item in Schedule 3 is taken to have commenced when the Act containing the provision amended by the item received the Royal Assent.
(h) The Higher Education Funding Act 1988 was amended by Schedule 2 (items 61-64) only of the Statute Law Revision Act 1996, subsection 2(2) of which provides as follows:
(2) Each item in Schedule 2 commences or is taken to have commenced (as the case requires) at the time specified in the note at the end of the item.
Item 61 is taken to have commenced immediately after the commencement of Part 5 of the Higher Education Funding Amendment Act (No. 2) 1992.
Part 5 commenced on 1 January 1993.
Item 62 is taken to have commenced immediately after the commencement of Chapter 2 of the Higher Education Funding Act 1988.
Chapter 2 commenced on 6 January 1989.
Item 63 is taken to have commenced immediately after the commencement of the Higher Education Funding Amendment Act 1994.
The Higher Education Funding Amendment Act 1994 came into operation on 25 February 1994.
Item 64 is taken to have commenced immediately after the commencement of Part 4 of the Schedule to the Higher Education Funding Amendment Act (No. 2) 1995.
Part 4 of the Schedule commenced on 1 January 1996.
(i) The Higher Education Funding Act 1988 was amended by Schedule 1 (items 1-33) only of the Higher Education Legislation Amendment Act 1996, section 2 of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) Items 4, 5, 6, 7, 8, 9, 10, 11, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23 and 33 of Schedule 1 commence on 1 January 1997, immediately after the commencement of the items in Schedule 1 to the Higher Education Funding Amendment Act (No. 1) 1996 that also commence on 1 January 1997.
(3) Items 1, 2, 3, 12, 34 and 35 of Schedule 1 commence on 1 January 1998.
(j) The Higher Education Funding Act 1988 was amended by Schedule 2 (items 838-850) only of the Audit (Transitional and Miscellaneous) Amendment Act 1997, subsection 2(2) of which provides as follows:
(2) Schedules 1, 2 and 4 commence on the same day as the Financial Management and Accountability Act 1997.
(k) The Higher Education Funding Act 1988 was amended by Schedule 1 only of the Higher Education Funding Amendment Act 1999, subsection 2(2) of which provides as follows:
(2) Item 10 is taken to have commenced immediately after the commencement of item 31 of Schedule 1 to the Higher Education Legislation Amendment Act 1996.
Schedule 1 (item 10) commenced on 12 December 1996.
(l) Subsection 2(1) of the A New Tax System (Tax Administration) Act 1999 provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
Section 1 commenced on 22 December 1999.
(m) The Higher Education Funding Act 1988 was amended by Schedule 3 (items 11-13) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.
Section 1 commenced on 22 December 1999.
(n) The Higher Education Funding Act 1988 was amended by Schedule 1 (items 4-10), Schedule 2 (item 3) and Schedule 4 only of the Higher Education Funding Amendment Act 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(o) Subsection 2(1) (item 4) of the Higher Education Funding Amendment Act 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
4. Schedule 1, items 22 and 23 |
Immediately after the commencement of subsection 23(1C) of the Higher Education Funding Act 1988 |
1 July 2001 |
(p) Subsection 2(1) (items 2-4, 7, 14 and 16) of the Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 provide as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Section 4 |
The later of: (a) 1 January 2004; and (b) immediately after the commencement of sections 1-10 to 238-15 of the Higher Education Support Act 2003. |
1 January
2004
|
|
3. Schedule 1 |
The later of: (a) 1 January 2004; and (b) immediately after the commencement of sections 1-10 to 238-15 of the Higher Education Support Act 2003. |
1 January
2004
|
|
4. Schedule 2, Parts 1 to 3 |
The later of: (a) 1 January 2004; and (b) immediately after the commencement of sections 1-10 to 238-15 of the Higher Education Support Act 2003. |
1 January
2004
|
|
7. Schedule 2, Part 6 |
The later of: (a) 1 January 2004; and (b) immediately after the commencement of sections 1-10 to 238-15 of the Higher Education Support Act 2003. |
1 January
2004
|
|
14. Schedule 2, item 112 |
The later of: (a) 1 January 2004; and (b) immediately after the commencement of sections 1-10 to 238-15 of the Higher Education Support Act 2003. |
1 January
2004
|
|
16. Schedule 2, items 120 to 169 |
The later of: (a) 1 January 2004; and (b) immediately after the commencement of sections 1-10 to 238-15 of the Higher Education Support Act 2003. |
1 January
2004
|
(q) Subsection 2(1) (item 6) of the Higher Education Legislation Amendment Act (No. 3) 2004 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
6. Schedule 2, item 9 |
Immediately after the commencement of item 24 of Schedule 1 to the Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003. |
1 January 2004 |
(r) Subsection 2(1) (item 5) of the Higher Education Legislation Amendment (2005 Measures No. 2) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
5. Schedule 2 |
Immediately after the commencement of item 2 of Schedule 1 to the Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003. |
1 January 2004 |
(s) Subsection 2(1) (item 7) of the Higher Education Legislation Amendment (2005 Measures No. 1) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
7. Schedule 5 |
Immediately after the commencement of item 120 of Schedule 2 to the Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003. |
1 January 2004 |
(t) Subsection 2(1) (items 31 and 38) of the Statute Law Revision Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
31. Schedule 5, items 1 to 51 |
The day this Act receives the Royal Assent. |
1 March 2010 |
|
38. Schedule 5, Parts 2 and 3 |
Immediately after the provision(s) covered by table item 31. |
1 March 2010 |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
Title..................................... |
am. No. 158, 1992 |
|
Chapter 1 |
|
|
S. 2...................................... |
am. No. 116, 1993 |
|
S. 2A................................... |
ad. No. 158, 1992 |
|
S. 2B................................... |
ad. No. 112, 2002 |
|
|
rep. No. 150, 2003 |
|
S. 3...................................... |
am. Nos. 80 and 168, 1989; No. 122, 1990; No. 177, 1991; No. 158, 1992; No. 116, 1993; Nos. 24 and 147, 1994; Nos. 135 and 163, 1995; No. 72, 1996; No. 130, 2000; No. 116, 2001; No. 150, 2003; No. 21, 2007; No. 5, 2011 |
|
S. 4...................................... |
am. Nos. 80 and 168, 1989; No. 122, 1990; No. 158, 1992; No. 72, 1996; No. 112, 1998; No. 158, 1999; No. 130, 2000; No. 150, 2003; F2006L00192; F2006L00628; F2006L03457; F2007L00840; F2007L03921; F2008L04384; F2010L00709 |
|
Ss. 5, 6................................ |
am. No. 158, 1992 |
|
S. 7...................................... |
am. No. 158, 1992; No. 43, 1996 |
|
S. 8...................................... |
rs. No. 158, 1992 |
|
S. 8A................................... |
ad. No. 158, 1992 |
|
S. 9...................................... |
am. No. 24, 1994 |
|
S. 10.................................... |
am. No. 80, 1989 |
|
S. 11.................................... |
rep. No. 158, 1992 |
|
|
ad. No. 147, 2001 |
|
Chapter 2 |
|
|
Heading to Chapt. 2.......... |
rs. No. 112, 1998 |
|
Part 2.1 |
|
|
Heading to s. 13................ |
am. No. 74, 1996 |
|
S. 13.................................... |
rs. No. 158, 1992 |
|
|
am. No. 74, 1996 |
|
S. 14.................................... |
am. No. 43, 1996 |
|
Part 2.2 |
|
|
Heading to Part 2.2........... |
rs. No. 158, 1992 |
|
Ss. 15, 16............................ |
am. No. 158, 1992 |
|
S. 17.................................... |
am. Nos. 80 and 168, 1989; No. 122, 1990; Nos. 53 and 177, 1991; Nos. 74 and 158, 1992; No. 116, 1993; No. 24, 1994 (as am. by No. 147, 1994); Nos. 79 and 147, 1994; Nos. 135 and 163, 1995; No. 72, 1996; No. 112, 1998; No. 158, 1999; No. 130, 2000; Nos. 9, 86 and 116, 2001; Nos. 78 and 87, 2002; Nos. 87 and 150, 2003; Nos. 45 and 114, 2004 |
|
S. 18.................................... |
am. No. 158, 1992; No. 72, 1996; No. 125, 1997; No. 112, 1998; No. 86, 2001; No. 78, 2002; No. 150, 2003; No. 111, 2009 |
|
S. 18A................................. |
ad. No. 177, 1991 |
|
|
am. Nos. 74 and 158, 1992; No. 116, 1993 |
|
|
rep. No. 163, 1995 |
|
S. 19.................................... |
am. Nos. 80 and 168, 1989; No. 122, 1990; Nos. 53 and 177, 1991 |
|
|
rep. No. 72, 1996 |
|
|
ad. No. 125, 1997 |
|
S. 20.................................... |
am. Nos. 80 and 168, 1989; No. 122, 1990; Nos. 53 and 177, 1991; Nos. 74 and 158, 1992; No. 116, 1993; No. 24, 1994 (as am. by No. 147, 1994); Nos. 135 and 163, 1995; Nos. 72 and 74, 1996; No. 125, 1997; No. 112, 1998; No. 158, 1999; No. 130, 2000; Nos. 86 and 116, 2001; Nos. 78 and 87, 2002; Nos. 87 and 150, 2003 |
|
S. 20A................................. |
ad. No. 24, 1994 |
|
|
rs. Nos. 72 and 74, 1996 |
|
S. 20B................................. |
ad. No. 72, 1996 |
|
|
rep. No. 74, 1996 |
|
|
ad. No. 150, 2003 |
|
Heading to s. 21................ |
rs. No. 163, 1995 |
|
S. 21.................................... |
am. Nos. 80 and 168, 1989; No. 122, 1990; Nos. 53 and 177, 1991; No. 74, 1992 |
|
|
rs. No. 158, 1992 |
|
|
am. No. 116, 1993; No. 24, 1994; No. 163, 1995; No. 72, 1996 |
|
Heading to s. 21A.............. |
rs. No. 163, 1995 |
|
S. 21A................................. |
ad. No. 158, 1992 |
|
|
am. No. 78, 2002 |
|
S. 21B................................. |
ad. No. 163, 1995 |
|
S. 22.................................... |
am. Nos. 80 and 168, 1989; No. 122, 1990; Nos. 53 and 177, 1991; Nos. 74 and 158, 1992; No. 116, 1993 |
|
S. 22A................................. |
ad. No. 158, 1992 |
|
|
am. No. 116, 1993; No. 24, 1994 (as am. by No. 147, 1994); Nos. 135 and 163, 1995; Nos. 13, 72 and 74, 1996; No. 125, 1997; No. 112, 1998; No. 158, 1999; No. 130, 2000; No. 86, 2001; Nos. 78 and 87, 2002; No. 150, 2003 |
|
S. 23.................................... |
am. Nos. 80 and 168, 1989; No. 122, 1990; Nos. 53 and 177, 1991; Nos. 74 and 158, 1992; No. 116, 1993; No. 72, 1996; No. 9, 2001; Nos. 78 and 87, 2002 |
|
Note to s. 23(1E)................ |
am. No. 158, 2005 |
|
S. 23A................................. |
ad. No. 177, 1991 |
|
|
am. Nos. 74 and 158, 1992; No. 116, 1993; No. 72, 1996 |
|
S. 23B................................. |
ad. No. 177, 1991 |
|
|
am. No. 158, 1992; No. 78, 2002 |
|
S. 23BA............................... |
ad. No. 135, 1995 |
|
S. 23C................................. |
ad. No. 116, 1993 |
|
|
am. No. 135, 1995; No. 163, 1995 (as am. by No. 43, 1996); Nos. 72 and 74, 1996; No. 125, 1997; No. 112, 1998; No. 158, 1999; No. 130, 2000; Nos. 9 and 86, 2001; Nos. 78 and 87, 2002; Nos. 87 and 150, 2003; No. 45, 2004 |
|
S. 24.................................... |
am. Nos. 80 and 168, 1989; No. 122, 1990; Nos. 53 and 177, 1991; Nos. 74 and 158, 1992; No. 116, 1993; Nos. 135 and 163, 1995; Nos. 72 and 74, 1996; No. 125, 1997; No. 112, 1998; No. 158, 1999; No.130, 2000; No. 86, 2001; Nos. 78 and 87, 2002; Nos. 87 and 150, 2003 |
|
S. 25.................................... |
am. No. 80, 1989; No. 122, 1990; No. 158, 1992; No. 78, 2002 |
|
S. 25A................................. |
ad. No. 158, 1992 |
|
|
am. No. 178, 1994 |
|
S. 25B................................. |
ad. No. 178, 1994 |
|
Part 2.3............................... |
rep. No. 158, 1992 |
|
S. 26.................................... |
am. Nos. 80 and 168, 1989; No. 122, 1990; Nos. 53 and 177, 1991; Nos. 74 and 158, 1992; No. 116, 1993 |
|
|
rs. No. 158, 1992 |
|
S. 26A................................. |
ad. No. 177, 1991 |
|
|
rep. No. 158, 1992 |
|
S. 27.................................... |
am. No. 177, 1991; No. 158, 1992 |
|
|
rs. No. 158, 1992 |
|
S. 27A................................. |
ad. No. 158, 1992 |
|
|
am. No. 116, 1993; Nos. 135 and 163, 1995; Nos. 72 and 74, 1996; No. 125, 1997; No. 112, 1998; No. 158, 1999; No. 130, 2000; No. 86, 2001; Nos. 78 and 87, 2002; Nos. 87 and 150, 2003 |
|
S. 27B................................. |
ad. No. 158, 1992 |
|
S. 27C................................. |
ad. No. 158, 1992 |
|
|
am. No. 78, 2002 |
|
S. 27D................................. |
ad. No. 112, 1998 |
|
|
am. No. 158, 1999; No. 130, 2000; No. 86, 2001; Nos. 78 and 87, 2002; Nos. 87 and 150, 2003 |
|
Chapt. 3.............................. |
rep. No. 158, 1992 |
|
S. 29.................................... |
am. Nos. 80 and 168, 1989 |
|
|
rep. No. 158, 1992 |
|
S. 30.................................... |
am. Nos. 80 and 168, 1989; No. 122, 1990 |
|
|
rep. No. 158, 1992 |
|
S. 31.................................... |
am. Nos. 80 and 168, 1989; No. 177, 1991; No. 158, 1992 |
|
|
rep. No. 158, 1992 |
|
S. 32.................................... |
am. No. 80, 1989; No. 158, 1992 |
|
|
rep. No. 158, 1992 |
|
S. 33.................................... |
am. No. 177, 1991; No. 158, 1992 |
|
|
rep. No. 158, 1992 |
|
Chapter 4 |
|
|
Part 4.1 |
|
|
S. 34.................................... |
am. Nos. 80, 168 and 179, 1989; No. 122, 1990; No. 177, 1991; No. 158, 1992; No. 116, 1993; Nos. 72 and 74, 1996; No. 152, 1997; No. 86, 2001; No. 150, 2003; No. 8, 2005; No. 121, 2006 |
|
S. 35.................................... |
am. No. 158, 1992; No. 116, 1993; No. 24, 1994 (as am. by No. 147, 1994); Nos. 135 and 163, 1995; No. 74, 1996; No. 112, 1998 |
|
S. 36.................................... |
rs. No. 24, 1994 |
|
|
am. No. 86, 2001 |
|
S. 37.................................... |
am. No. 122, 1990 |
|
Part 4.2 |
|
|
Division 1 |
|
|
S. 38.................................... |
am. No. 158, 1992 |
|
Division 2 |
|
|
S. 39.................................... |
am. No. 74, 1996 |
|
S. 40.................................... |
am. No. 177, 1991 |
|
S. 40A................................. |
ad. No. 74, 1996 |
|
S. 41.................................... |
am. No. 158, 1992; No. 116, 1993; No. 24, 1994; No. 163, 1995; No. 125, 1997; No. 21, 2007 |
|
Ss. 41A, 41B....................... |
ad. No. 24, 1994 |
|
|
am. No. 125, 1997 |
|
S. 41C................................. |
ad. No. 24, 1994 |
|
S. 42.................................... |
am. No. 24, 1994; No. 43, 1996 |
|
S. 42A................................. |
ad. No. 24, 1994 |
|
S. 43.................................... |
am. No. 135, 1995 |
|
Ss. 52, 53............................ |
am. No. 147, 2001 |
|
S. 54.................................... |
am. No. 74, 1996; No. 125, 1997; No. 78, 2002 |
|
S. 56.................................... |
am. No. 158, 1992; No. 74, 1996; No. 125, 1997 |
|
Ss. 56A, 56B....................... |
ad. No. 125, 1997 |
|
Ss. 56C-56E ...................... |
ad. No. 116, 2001 |
|
Division 3 |
|
|
S. 57.................................... |
am. No. 24, 1994; No. 125, 1997 |
|
Part 4.3 .............................. |
rep. No. 121, 2006 |
|
Heading to Part 4.3 .......... |
rs. No. 152, 1997; No. 8, 2005 |
|
|
rep. No. 121, 2006 |
|
Heading to s. 59 ............... |
am. No. 152, 1997 |
|
|
rs. No. 8, 2005 |
|
|
rep. No. 121, 2006 |
|
S. 59 ................................... |
am. No. 152, 1997 |
|
|
rs. No. 8, 2005 |
|
|
rep. No. 121, 2006 |
|
Heading to s. 60 ............... |
am. No. 152, 1997 |
|
|
rs. No. 8, 2005 |
|
|
rep. No. 121, 2006 |
|
S. 60.................................... |
am. No. 116, 1993; No. 152, 1997; No. 116, 2001; No. 13, 2002 |
|
|
rs. No. 8, 2005 |
|
|
rep. No. 121, 2006 |
|
Heading to s. 61................ |
am. No. 152, 1997; No. 8, 2005 |
|
|
rep. No. 121, 2006 |
|
S. 61.................................... |
am. No. 158, 1992; No. 116, 1993; No. 152, 1997; Nos. 86 and 116, 2001; No. 13, 2002; Nos. 8 and 56, 2005 |
|
|
rep. No. 121, 2006 |
|
Part 4.4 |
|
|
Div. 1 of Part 4.4................ |
rep. No. 116, 1993 |
|
S. 62.................................... |
rep. No. 116, 1993 |
|
S. 63.................................... |
am. No. 122, 1990; No. 158, 1992 |
|
|
rep. No. 116, 1993 |
|
S. 64.................................... |
rs. No. 158, 1992 |
|
|
rep. No. 116, 1993 |
|
S. 64A................................. |
ad. No. 158, 1992 |
|
|
rep. No. 116, 1993 |
|
Ss. 65, 66............................ |
rep. No. 116, 1993 |
|
Div. 2 of Part 4.4................ |
rep. No. 116, 1993 |
|
S. 67.................................... |
rep. No. 116, 1993 |
|
Div. 3 of Part 4.4................ |
rep. No. 116, 1993 |
|
S. 68.................................... |
am. No. 122, 1990 |
|
|
rep. No. 116, 1993 |
|
Div. 4 of Part 4.4................ |
rep. No. 116, 1993 |
|
Ss. 69-71............................ |
rep. No. 116, 1993 |
|
S. 72.................................... |
am. No. 216, 1991 |
|
|
rep. No. 116, 1993 |
|
Ss. 73-75............................ |
rep. No. 116, 1993 |
|
Division 5 |
|
|
Ss. 76, 77............................ |
rep. No. 116, 1993 |
|
S. 78.................................... |
am. No. 147, 2001; No. 5, 2011 |
|
Chapter 4A |
|
|
Chapt. 4A........................... |
ad. No. 116, 2001 |
|
Part 4A.1 |
|
|
S. 98A................................. |
ad. No. 116, 2001 |
|
|
am. No. 87, 2002; No. 150, 2003 |
|
S. 98AA............................... |
ad. No. 87, 2002 |
|
Note 2 to s. 98AA(2).......... |
am. No. 158, 2005 |
|
S. 98B................................. |
ad. No. 116, 2001 |
|
|
am. No. 21, 2007 |
|
Part 4A.2 |
|
|
S. 98C................................. |
ad. No. 116, 2001 |
|
Part 4A.3 |
|
|
Division 1 |
|
|
S. 98D................................. |
ad. No. 116, 2001 |
|
S. 98E................................. |
ad. No. 116, 2001 |
|
|
am. Nos. 78 and 87, 2002 |
|
S. 98F................................. |
ad. No. 116, 2001 |
|
|
am. No. 87, 2002 |
|
Division 2 |
|
|
Ss. 98G, 98H...................... |
ad. No. 116, 2001 |
|
Heading to s. 98J.............. |
am. No. 87, 2002 |
|
S. 98J.................................. |
ad. No. 116, 2001 |
|
S. 98JA............................... |
ad. No. 87, 2002 |
|
Part 4A.4 |
|
|
S. 98K................................. |
ad. No. 116, 2001 |
|
S. 98L.................................. |
ad. No. 116, 2001 |
|
|
am. No. 150, 2003 |
|
S. 98M................................. |
ad. No. 116, 2001 |
|
Chapter 4B |
|
|
Chapt. 4B........................... |
ad. No. 13, 2002 |
|
Part 4B.1 |
|
|
S. 98N................................. |
ad. No. 13, 2002 |
|
S. 98NA............................... |
ad. No. 150, 2003 |
|
S. 98P................................. |
ad. No. 13, 2002 |
|
S. 98Q................................. |
ad. No. 13, 2002 |
|
|
am. No. 8, 2010 |
|
Note 2 to s. 98Q(1)............ |
am. No. 158, 2005 |
|
S. 98R................................. |
ad. No. 13, 2002 |
|
S. 98S ................................ |
ad. No. 13, 2002 |
|
|
am. No. 8, 2010 |
|
Notes 1, 2 to s. 98S(1)....... |
rep. No. 158, 2005 |
|
Note to s. 98S(1)................ |
ad. No. 158, 2005 |
|
Ss. 98T, 98U....................... |
ad. No. 13, 2002 |
|
S. 98V................................. |
ad. No. 13, 2002 |
|
|
am. No. 21, 2007 |
|
Part 4B.2 |
|
|
S. 98W................................ |
ad. No. 13, 2002 |
|
Part 4B.3 |
|
|
Division 1 |
|
|
S. 98X................................. |
ad. No. 13, 2002 |
|
Ss. 98Y, 98Z....................... |
ad. No. 13, 2002 |
|
|
am. No. 87, 2002 |
|
Division 2 |
|
|
S. 98ZAA............................. |
ad. No. 150, 2003 |
|
Ss. 98ZA-98ZC.................. |
ad. No. 13, 2002 |
|
Part 4B.4 |
|
|
S. 98ZD............................... |
ad. No. 13, 2002 |
|
S. 98ZE............................... |
ad. No. 13, 2002 |
|
|
am. No. 150, 2003 |
|
S. 98ZF............................... |
ad. No. 13, 2002 |
|
Chapter 5 |
|
|
Chapt. 5.............................. |
ad. No. 116, 1993 |
|
Part 5.1 |
|
|
S. 99.................................... |
ad. No. 116, 1993 |
|
|
am. Nos. 72 and 74, 1996 |
|
S. 100.................................. |
ad. No. 116, 1993 |
|
|
am. No. 163, 1995; No. 74, 1996 |
|
S. 101.................................. |
ad. No. 116, 1993 |
|
|
am. No. 147, 1994; No. 163, 1995; No. 72, 1996; No. 21, 2007 |
|
S. 102.................................. |
ad. No. 116, 1993 |
|
|
rep. No. 147, 1994 |
|
S. 103.................................. |
ad. No. 116, 1993 |
|
|
am. No. 147, 1994 |
|
|
rs. No. 72, 1996 |
|
Part 5.2 |
|
|
Division 1 |
|
|
S. 104.................................. |
ad. No. 116, 1993 |
|
|
rs. No. 147, 1994 |
|
|
am. No. 72, 1996 |
|
|
rs. No. 74, 1996 |
|
S. 105.................................. |
ad. No. 116, 1993 |
|
|
am. No. 24, 1994; No. 72, 1996 |
|
S. 106.................................. |
ad. No. 116, 1993 |
|
|
am. No. 147, 1994; No. 72, 1996 |
|
|
rep. No. 74, 1996 |
|
S. 106A............................... |
ad. No. 116, 1993 |
|
|
am. No. 24, 1994 |
|
Ss. 106AA, 106AB.............. |
ad. No. 24, 1994 |
|
|
am. No. 72, 1996 |
|
S. 106B............................... |
ad. No. 116, 1993 |
|
|
am. No. 72, 1996 |
|
S. 106C............................... |
ad. No. 116, 1993 |
|
S. 106CA ............................ |
ad. No. 116, 2001 |
|
Division 2 |
|
|
S. 106D............................... |
ad. No. 116, 1993 |
|
|
am. No. 147, 1994; Nos. 72 and 74, 1996 |
|
S. 106E............................... |
ad. No. 116, 1993 |
|
|
am. No. 72, 1996 |
|
Part 5.3 |
|
|
S. 106F............................... |
ad. No. 116, 1993 |
|
S. 106FA............................. |
ad. No. 72, 1996 |
|
|
am. No. 150, 2003 |
|
Part 5.4............................... |
ad. No. 116, 1993 |
|
|
rep. No. 72, 1996 |
|
S. 106G............................... |
ad. No. 116, 1993 |
|
|
rep. No. 72, 1996 |
|
Chapter 5A |
|
|
Heading to Chapt. 5A....... |
rs. No. 116, 2001; No. 13, 2002 |
|
Chapt. 5A........................... |
ad. No. 116, 1993 |
|
Part 5A.1 |
|
|
S. 106H............................... |
ad. No. 116, 1993 |
|
|
am. No. 163, 1995; No. 72, 1996; No. 39, 1997; No. 17, 1999; No. 116, 2001; No. 13, 2002; No. 101, 2006 |
|
S. 106I................................. |
ad. No. 116, 1993 |
|
|
am. No. 116, 2001; No. 13, 2002 |
|
Part 5A.2 |
|
|
S. 106J................................ |
ad. No. 116, 1993 |
|
S. 106JA............................. |
ad. No. 116, 2001 |
|
S. 106JB............................. |
ad. No. 13, 2002 |
|
Heading to s. 106K............ |
am. No. 72, 1996 |
|
S. 106K............................... |
ad. No. 116, 1993 |
|
|
am. No. 72, 1996 |
|
S. 106KA............................. |
ad. No. 150, 2003 |
|
Heading to s. 106L............ |
am. No. 72, 1996 |
|
S. 106L................................ |
ad. No. 116, 1993 |
|
|
am. No. 72, 1996; No. 125, 1997; No. 150, 2003 |
|
S. 106M............................... |
ad. No. 116, 1993 |
|
|
am. No. 72, 1996; No. 150, 2003 |
|
S. 106MA............................ |
ad. No. 135, 1995 |
|
S. 106N............................... |
ad. No. 116, 1993 |
|
|
am. No. 163, 1995; No. 72, 1996; No. 116, 2001; No. 150, 2003 |
|
S. 106O............................... |
ad. No. 116, 1993 |
|
|
am. No. 72, 1996; No. 116, 2001 |
|
Part 5A.3 |
|
|
Division 1 |
|
|
S. 106P............................... |
ad. No. 116, 1993 |
|
|
am. No. 163, 1995 |
|
S. 106PA............................. |
ad. No. 163, 1995 |
|
|
am. No. 150, 2003 |
|
Division 1A |
|
|
Div. 1A of Part 5A.3............ |
ad. No. 163, 1995 |
|
S. 106PB............................. |
ad. No. 163, 1995 |
|
|
am. No. 74, 1996 |
|
S. 106PC............................. |
ad. No. 163, 1995 |
|
|
am. Nos. 43 and 74, 1996 |
|
Division 2 |
|
|
S. 106Q............................... |
ad. No. 116, 1993 |
|
|
am. No. 163, 1995; No. 74, 1996; No. 158, 1999; No. 150, 2003 |
|
Division 3 |
|
|
S. 106R............................... |
ad. No. 116, 1993 |
|
|
am. No. 24, 1994; No. 116, 2001; No. 13, 2002 |
|
S. 106S............................... |
ad. No. 116, 1993 |
|
|
rep. No. 72, 1996 |
|
S. 106T............................... |
ad. No. 116, 1993 |
|
|
am. No. 163, 1995 |
|
Heading to s. 106U........... |
am. No. 44, 2000 |
|
S. 106U............................... |
ad. No. 116, 1993 |
|
|
am. No. 116, 1993; No. 179, 1999; No. 44, 2000; No. 78, 2002; No. 101, 2006 |
|
Note to s. 106U(1)............. |
ad. No. 44, 2000 |
|
Ss. 106V-106X................... |
ad. No. 116, 1993 |
|
Division 4 |
|
|
S. 106Y............................... |
ad. No. 116, 1993 |
|
|
am. No. 72, 1996; No. 116, 2001; No. 150, 2003; No. 56, 2005; No. 8, 2007 |
|
S. 106YA............................. |
ad. No. 86, 2001 |
|
S. 106Z............................... |
ad. No. 116, 1993 |
|
S. 106ZA............................. |
ad. No. 116, 1993 |
|
Chapter 5B |
|
|
Chapt. 5B........................... |
ad. No. 116, 2001 |
|
Part 5B.1 |
|
|
S. 106ZB............................. |
ad. No. 116, 2001 |
|
|
am. No. 13, 2002 |
|
Part 5B.2 |
|
|
S. 106ZC............................. |
ad. No. 116, 2001 |
|
Part 5B.3 |
|
|
S. 106ZD............................. |
ad. No. 116, 2001 |
|
Part 5B.4 |
|
|
S. 106ZE............................. |
ad. No. 116, 2001 |
|
|
am. No. 13, 2002 |
|
S. 106ZF............................. |
ad. No. 116, 2001 |
|
S. 106ZG............................ |
ad. No. 116, 2001 |
|
|
am. No. 13, 2002 |
|
Part 5B.5 |
|
|
S. 106ZH............................. |
ad. No. 116, 2001 |
|
S. 106ZJ............................. |
ad. No. 116, 2001 |
|
Part 5B.6 |
|
|
S. 106ZK............................. |
ad. No. 116, 2001 |
|
Chapt. 5C........................... |
ad. No. 112, 2002 |
|
|
rep. No. 150, 2003 |
|
S. 106ZL............................. |
ad. No. 112, 2002 |
|
|
rep. No. 150, 2003 |
|
Ss. 106ZM-106ZO............. |
ad. No. 112, 2002 |
|
|
rep. No. 150, 2003 |
|
S. 106ZP............................. |
ad. No. 112, 2002 |
|
|
rep. No. 150, 2003 |
|
Ss. 106ZQ, 106ZR............. |
ad. No. 112, 2002 |
|
|
rep. No. 150, 2003 |
|
Chapter 6 |
|
|
S. 107.................................. |
am. No. 158, 1991 |
|
S. 108.................................. |
am. No. 158, 1991 |
|
|
am. No. 78, 2002 |
|
S. 109.................................. |
am. No. 158, 1991 |
|
Heading to s. 110.............. |
am. No. 158, 2005 |
|
S. 110.................................. |
rs. No. 177, 1991 |
|
|
am. No. 158, 1992 (as am. by No. 147, 1994); No. 116, 1993; No. 24, 1994; No. 135, 1995; Nos. 72 and 74, 1996; No. 125, 1997; Nos. 9 and 116, 2001; Nos. 13 and 87, 2002; No. 158, 2005 |
|
S. 110A............................... |
ad. No. 150, 2003 |
|
|
am. No. 114, 2004; No. 156, 2005; No. 121, 2006 |
|
S. 110B............................... |
ad. No. 72, 2007 |
|
S. 111.................................. |
am. No. 158, 1992 |
|
S. 112.................................. |
am. No. 78, 2002; No. 150, 2003 |
|
S. 112A............................... |
ad. No. 78, 2002 |
|
S. 113.................................. |
am. No. 158, 1992 |
|
S. 114.................................. |
rs. No. 138, 1988 |
|
|
am. No. 158, 1992 |
|
|
rep. No. 8, 2005 |
|
Ss. 115, 116........................ |
am. No. 138, 1988; No. 158, 1992 |
|
|
rs. No. 8, 2005 |
|
S. 117.................................. |
am. No. 138, 1988; No. 158, 1992 (as am. by No. 147, 1994); No. 152, 1997 |
|
|
rep. No. 8, 2005 |
|
S. 118.................................. |
am. No. 138, 1988; No. 116, 2001; No. 13, 2002; No. 8, 2005 |
|
S. 119.................................. |
am. No. 158, 1992 (as am. by No. 147, 1994); No. 163, 1995; No. 112, 1998 |
|
Chapt. 7.............................. |
rep. No. 158, 1992 |
|
Ss. 125-132........................ |
rep. No. 158, 1992 |
|
Schedule 1 |
|
|
Schedule 1......................... |
ad. No. 9, 2001 |
|
|
am. No. 78, 2002 |
Table A
Application, saving or transitional provisions
Higher Education Funding Amendment Act (No.1) 1996 (No. 72, 1996)
Schedule 1
28 Transitional
Despite the amendments of section 101 of the Higher Education Funding Act 1988 made by this Schedule, section 101 of that Act as in force immediately before 1 January 1997 continues to apply to a client:
(a) who is enrolled to undertake an approved course in the study period that begins in December 1996; and
(b) for whom, apart from the amendments made by this Schedule, that study period would be the first or second study period in a semester within the meaning of that Act as so in force.
Higher Education Legislation Amendment Act 1996 (No. 74, 1996)
Schedule 1
29 Application of amendments made by items 27 and 28
The amendments made by items 27 and 28 apply to the 1997-98 year of income and later years of income.
32 Application of amendments made by items 26 and 31
The amendments made by items 26 and 31 apply to the 1997-98 year of income and later years of income.
Higher Education Legislation Amendment Act (No. 1) 1997 (No. 125, 1997)
Schedule 1
19 Application
The amendments made by this Part apply to a payment made by a student to an institution in respect of a course of study in a semester beginning on or after 1 January 1998.
22 Application
The amendments made by this Part apply to debts:
(a) if the debt is an HEC semester debt--incurred in respect of a semester that commences on or after 1 January 1998; or
(b) if the debt is an OL study period debt--incurred in respect of a study period that commences on or after 1 January 1998.
Australian Research Council (Consequential and Transitional Provisions) Act 2001 (No. 9, 2001)
Schedule 2
1 Definitions
In this Schedule:
commencement means the commencement of this Schedule.
new Act means the Australian Research Council Act 2001.
new ARC means the body established by section 5 of the new Act.
old ARC means the body established by section 23 of the old EET Act.
old ARC-administered scheme means a research scheme in relation to which a reference under paragraph 27(1)(a) of the old EET Act was in force immediately before the commencement.
old EET Act means the Employment, Education and Training Act 1988 as in force immediately before the commencement.
old HEF Act means the Higher Education Funding Act 1988 as in force immediately before the commencement.
2 Matters referred to old ARC by Minister
If, before the commencement, the Minister referred a matter to the old ARC under paragraph 27(1)(b) of the old EET Act and the old ARC had not finished dealing with that reference by the commencement, the new ARC is to continue dealing with that reference after the commencement as if it were a request for advice in relation to the matter under subsection 6(2) of the new Act.
3 Continued effect of Ministerial directions and guidelines
A direction or guideline in force under subsection 29(1) of the old EET Act immediately before the commencement has effect after the commencement as if it were a direction under subsection 7(1) of the new Act.
4 Continued effect of funding approvals given in relation to old ARC-administered schemes
If, in relation to an old ARC-administered scheme, an approval under subsection 23(1) or (1A) of the old HEF Act was in force immediately before the commencement in respect of a year to which Division 1 of Part 7 of the new Act applies, that approval has effect after the commencement as if it were an approval under section 51 of the new Act that was made in accordance with the requirements of that Act.
5 Continued effect of funding recommendations made in relation to old ARC-administered schemes
(1) If:
(a) in relation to an old ARC-administered scheme, the old ARC made a recommendation to the Minister before the commencement in relation to whether a particular approval under subsection 23(1) or (1A) of the old HEF Act should be given in respect of a year to which Division 1 of Part 7 of the new Act applies; and
(b) the Minister has not given the approval, or refused to give the approval, before the commencement;
the Minister must deal with the recommendation after the commencement as if the old HEF Act (and instruments made under it) were still in force.
(2) If, after the commencement, the Minister decides to give the approval, that approval has effect as if it were an approval under section 51 of the new Act that was made in accordance with the requirements of that Act.
6 Funding rules for 2001
(1) If, in relation to an old ARC-administered scheme, guidelines developed by the old ARC and approved by the Minister for the year 2001 (whether those guidelines also cover a later year or years) were in force immediately before the commencement, those guidelines have effect after the commencement as if they were funding rules made by the Board and approved by the Minister under and in accordance with Subdivision D of Division 1 of Part 7 of the new Act.
(2) Subsection 59(1) does not apply to require the new ARC to make guidelines under that section for the year 2001.
7 Funding split determination for 2001
The Minister's obligation under section 50 of the new Act applies in relation to the year 2001 as if subsection (2) of that section required the determination for that year to be made as soon as practicable after the start of that year.
8 Final report on operations of old ARC
(1) The first report under section 46 of the new Act must include a report on the operations of the old ARC during the period:
(a) starting at the beginning of the financial year after the last financial year for which a report has been given to the Minister under subsection 30(1) of the old EET Act; and
(b) ending on the commencement.
(2) The report required by subitem (1) must include the information that would have been required for that period by subsections 30(1) and (2) of the old EET Act.
9 References in other Commonwealth laws to kinds of institution defined in the old EET Act
If a law of the Commonwealth in force immediately before the commencement refers to a kind of institution and defines that kind of institution by reference to a definition in the Employment, Education and Training Act 1988, then, despite its repeal, Part 1 of that Act is taken to continue in force after the commencement for the purposes of that law of the Commonwealth.
Higher Education Funding Amendment Act 2001 (No. 86, 2001)
Schedule 2
4 Application
(1) Subject to subitem (2), the amendments made by this Schedule apply to bankruptcies for which the date of the bankruptcy is after the introduction day.
(2) The amendments made by this Schedule do not apply to a bankruptcy if:
(a) a declaration was presented by the debtor under section 54A of the Bankruptcy Act 1966 on or before the introduction day; and
(b) the declaration was accepted under section 54C of that Act on or before that day; and
(c) the date of the bankruptcy is after the introduction day, but within the period of 6 days after the day on which the declaration was accepted.
(3) To avoid doubt, the amendments made by this Schedule do not affect the interpretation of the Bankruptcy Act 1966 or the Higher Education Funding Act 1988 in relation to bankruptcies to which those amendments do not apply.
(4) In this item:
introduction day means the day on which the Bill that became the Higher Education Funding Amendment Act 2001 was introduced into the House of Representatives.
the date of the bankruptcy has the same meaning as in the Bankruptcy Act 1966.
Innovation and Education Legislation Amendment Act
(No. 2) 2001
(No. 116,
2001)
Schedule 2
22 Transitional provision for Commissioner's guidelines
(1) This item operates if guidelines issued by the Commissioner under paragraph 42A(1)(b) of the Higher Education Funding Act 1988 are in force immediately before the commencement of this Schedule.
(2) The guidelines operate on and after that commencement in relation to paragraph 98H(1)(b) of the Higher Education Funding Act 1988 as if they had been made under that paragraph and paragraph 42A(1)(b) of that Act.
(3) This item does not prevent the amendment or repeal of the guidelines.
Education, Training and Youth Affairs Legislation Amendment (Application of Criminal Code) Act 2001 (No. 147, 2001)
(1) Each amendment made by this Act applies to acts and omissions that take place after the amendment commences.
(2) For the purposes of this section, if an act or omission is alleged to have taken place between 2 dates, one before and one on or after the day on which a particular amendment commences, the act or omission is alleged to have taken place before the amendment commences.
Higher Education Legislation Amendment Act (No. 2) 2002 (No. 78, 2002)
Schedule 1
24 Application of amendments--acquittal of financial assistance
The amendments made by this Part apply in relation to financial assistance granted in respect of:
(a) the year that began on 1 January 2002; or
(b) a later year.
29 Transitional--subsection 106U(2) of the Higher Education Funding Act 1988
Despite the repeal of subsection 106U(2) of the Higher Education Funding Act 1988 by this Part, that subsection continues to apply, in relation to the 1999-2000 year of income or an earlier year of income, as if that repeal had not happened.
Higher Education Funding Amendment Act 2002 (No. 87, 2002)
Schedule 1
23 Transitional--paragraph 23(1C)(b) of the Higher Education Funding Act 1988
(1) This item applies to a purported declaration that:
(a) was made under paragraph 23(1C)(b) of the Higher Education Funding Act 1988 before the day on which the Higher Education Funding Amendment Act 2002 received the Royal Assent; and
(b) contained a reference to paragraph 23(1E)(a) of the Higher Education Funding Act 1988; and
(c) related to a particular plan.
(2) The declaration is as effective as it would have been if:
(a) the Minister had been satisfied that the plan met the requirements in force under subsection 23(1E) of the Higher Education Funding Act 1988; and
(b) a reference in the declaration to paragraph 23(1E)(a) of that Act were a reference to subsection 23(1E) of that Act.
Financial Framework Legislation Amendment Act 2005 (No. 8, 2005)
4 Saving of matters in Part 2 of Schedule 1
(1) If:
(a) a decision or action is taken or another thing is made, given or done; and
(b) the thing is taken, made, given or done under a provision of a Part 2 Act that had effect immediately before the commencement of this Act;
then the thing has the corresponding effect, for the purposes of the Part 2 Act as amended by this Act, as if it had been taken, made, given or done under the Part 2 Act as so amended.
(2) In this section:
Part 2 Act means an Act that is amended by an item in Part 2 of Schedule 1.
Higher Education Legislation
Amendment (2005 Measures No. 1) Act 2005
(No. 56,
2005)
Schedule 3
2 Application
The amendment made by item 1 of this Schedule applies to all amounts paid under section 106P or 106PC or referred to in subsection 106YA(4) of the Higher Education Funding Act 1988, whether the amounts were paid before or after the commencement of this item.
Tax Laws Amendment (Repeal of
Inoperative Provisions) Act 2006
(No.
101, 2006)
Schedule 6
1 Application of Schedule 1 and 2 amendments
Except as mentioned in items 2 and 3, the repeals and amendments made by Schedules 1 and 2 apply:
(a) so far as they affect assessments--to assessments for the 2006-07 income year and all later income years; and
(b) otherwise--to acts done or omitted to be done, or states of affairs existing, after the commencement of the repeals and amendments.
6 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
7 Making and amending assessments, and doing other things, in relation to past matters
Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998-99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.
Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998-99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.
The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998-99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd's liability to a penalty by way of additional tax.
Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.
Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.
Example 2: During the 1997-98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.
Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.
Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.
8 Saving of provisions about effect of assessments
If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty
If:
(a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of:
(i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or
(ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and
(b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;
then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.
10 Repeals disregarded for the purposes of dependent provisions
If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.
11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901
This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.
Higher Education Legislation Amendment (2007 Measures No. 1) Act 2007 (No. 72, 2007)
Schedule 3
6 Application
The amendments made by items 2 to 5 apply in relation to a *census date that occurs on or after the commencement of this item.