Federal Register of Legislation - Australian Government

National Gambling Reform Act 2012

1 Title

Repeal the title, substitute:

An Act in relation to measures to encourage responsible gambling, and for related purposes

2 Chapter 1 (heading)

Repeal the heading.

3 Section 1

Omit “National Gambling Reform”, substitute “Gambling Measures”.

4 Section 2 (note)

Repeal the note.

5 Section 3

Repeal the section.

6 Section 4

Repeal the section, substitute:

4 Object of this Act

The object of this Act is to recognise the Commonwealth’s commitment to the development and implementation of measures to encourage responsible gambling by all gamblers, including voluntary pre‑commitment on gaming machines in venues nationally.

7 Section 5

Repeal the section, substitute:

5 Definitions

In this Act:

Australian Institute of Family Studies means the Australian Institute of Family Studies established by Part XIVA of the Family Law Act 1975.

Director of the Australian Institute of Family Studies means the Director within the meaning of section 114A of the Family Law Act 1975.

gaming machine has the meaning given by section 6.

8 Subsection 6(1)

Omit “(1)”.

9 Subsections 6(2) to (4)

Repeal the subsections.

10 Sections 7 to 12

Repeal the sections.

11 Part 2 of Chapter 1

Repeal the Part.

12 Chapter 2

Repeal the Chapter, substitute:

Part 2—Encouraging responsible gambling

19 Encouraging responsible gambling

(1) The Commonwealth recognises the importance of meaningful measures to encourage responsible gambling.

(2) The Commonwealth supports voluntary pre‑commitment on gaming machines in venues nationally.

(3) Voluntary pre‑commitment allows a player of a gaming machine to set a limit on the amount that the player is prepared to lose from playing gaming machines, and helps the player keep to the limit. The player chooses whether to set a limit.

20 Developing and implementing voluntary pre‑commitment measure

(1) The Commonwealth will work with Governments of the States and Territories, the gaming industry, academics and the community sector:

(a) to develop and implement a voluntary pre‑commitment scheme on gaming machines in venues nationally; and

(b) to develop a realistic timetable for implementing this measure.

(2) The Commonwealth will work with Governments of the States and Territories and the gaming industry:

(a) to ensure that all gaming machines are capable of supporting a venue‑based voluntary pre‑commitment scheme; and

(b) to develop a realistic timetable for implementing this capability.

21 Administration of voluntary pre‑commitment measure

The Commonwealth will work with Governments of the States and Territories on the most appropriate way of administering the voluntary pre‑commitment measure referred to in subsection 20(1).

13 Chapters 3 to 8

Repeal the Chapters.

14 Chapter 9 (heading)

Repeal the heading.

15 Part 1 of Chapter 9

Repeal the Part.

16 Part 2 of Chapter 9 (heading)

Repeal the heading, substitute:

Part 3—Research and other provisions

17 Division 1 of Part 2 of Chapter 9 (heading)

Repeal the heading.

18 Sections 193 to 195

Repeal the sections.

19 Subsection 196(2)

Repeal the subsection.

20 Division 2 of Part 2 of Chapter 9 (heading)

Repeal the heading.

21 Sections 198 to 200

Repeal the sections, substitute:

198 Act does not create legally enforceable obligations etc.

This Act (other than sections 196 and 197) does not create rights or duties that are legally enforceable in judicial or other proceedings.

22 Subsection 201(1)

Omit “(1)”.

23 Subsection 201(2)

Repeal the subsection.

Part 2—Repeal of Acts

National Gambling Reform (Related Matters) Act (No. 1) 2012

24 The whole of the Act

Repeal the Act.

National Gambling Reform (Related Matters) Act (No. 2) 2012

25 The whole of the Act

Repeal the Act.

Schedule 2—Continuing income management as part of Cape York welfare reform

Social Security (Administration) Act 1999

1 Paragraphs 123UF(1)(g) and (2)(h)

Omit “1 January 2014”, substitute “1 January 2016”.

Schedule 3—Family tax benefit and eligibility rules

A New Tax System (Family Assistance) (Administration) Act 1999

1 Subsection 3(1) (definition of exempt from the FTB activity test)

Repeal the definition.

2 Subsection 3(1) (definition of satisfies the FTB activity test)

Repeal the definition.

3 Section 17B

Repeal the section.

4 Paragraph 22(3)(e)

Repeal the paragraph, substitute:

(e) the individual is a senior secondary school child.

5 Subsection 22A(1)

Omit “(1)”.

6 Subsection 22A(1) (cell at table item 1, column headed “then the individual cannot be an FTB child of the adult if:”)

Repeal the cell, substitute:

the adult is the individual’s partner, or would be if the individual were over the age of consent applicable in the State or Territory in which the individual lives.

7 Subsection 22A(1) (paragraph (a) of the cell at table item 2, column headed “then the individual cannot be an FTB child of the adult if:”)

Repeal the paragraph.

8 Subsections 22A(1A) and (2)

Repeal the subsections.

9 Subparagraph 22B(1)(b)(ii)

Repeal the subparagraph, substitute:

(ii) subsection (2) applies in relation to the individual.

10 Subsection 22B(2)

Repeal the subsection, substitute:

Exemption from full‑time study requirement

(2) This subsection applies in relation to the individual if:

(a) there is no locally accessible approved course of education or study (including any such course available by distance education); or

(b) where there is such a course:

(i) there is no place available on the course for the individual; or

(ii) the individual is not qualified to undertake the course; or

(iii) the individual lacks capacity to undertake the course because the individual has a physical, psychiatric or intellectual disability or a learning disability such as attention deficit disorder; or

(c) in the Secretary’s opinion, special circumstances exist that make it unreasonable to require the individual to undertake an approved course of education or study.

Determination of full‑time study hours

(2A) For the purposes of subparagraph (1)(b)(i) or (ia), if the Secretary determines that it is appropriate to do so having regard to an individual’s circumstances, the Secretary may determine that the normal amount of full‑time study for the individual in respect of a course is to be a number of hours per week specified in the determination, averaged over the duration of the period for which the individual is enrolled in the course.

11 Before subsection 22B(3)

Insert:

Continued status of senior secondary school child

12 Before subsection 22B(4)

Insert:

Interpretation

13 Paragraph 31(3)(a)

Omit “18 and was a senior secondary school child”, substitute “16”.

14 Paragraphs 31(3)(b) and (c)

Repeal the paragraphs, substitute:

(b) if the child had not turned 16 when the child died—any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died.

15 Subparagraphs 34(1)(a)(ii) and (iii)

Repeal the subparagraphs, substitute:

(ii) has turned 16 and is a senior secondary school child; and

16 Subsection 35(1) (table item 1)

Repeal the item.

17 Subsection 35(1) (cell at table item 2, column headed “then the approved care organisation is not eligible for family tax benefit in respect of the individual if:”)

Repeal the cell, substitute:

the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme.

18 Subsections 35(2A) and (3)

Repeal the subsections.

19 Paragraph 57GE(3)(a)

Omit “18 and was a senior secondary school child”, substitute “16”.

20 Paragraphs 57GE(3)(b) and (c)

Repeal the paragraphs, substitute:

21 Paragraph 65(2)(a)

Omit “18 and was a senior secondary school child”, substitute “16”.

22 Paragraphs 65(2)(b) and (c)

Repeal the paragraphs, substitute:

(b) where the child had not turned 16 when the child died—the child would have been aged 16, and the Secretary is satisfied the child would not have been a senior secondary school child, on that day if the child had not died.

23 Clause 7 of Schedule 1 (table item 2)

Omit “, but is under 16,”.

24 Clause 7 of Schedule 1 (table items 3 and 4)

Repeal the items.

25 Subclause 38AA(1) of Schedule 1 (table item 2)

Omit “, but is under 16,”.

26 Subclause 38AA(1) of Schedule 1 (table items 3 and 4)

Repeal the items.

27 Subclause 38B(3) of Schedule 1

Repeal the subclause, substitute:

(3) A regular care child of an individual is a rent assistance child of the individual if the regular care child is not an absent overseas regular care child.

28 Clause 2 of Schedule 4 (table item 14A)

Repeal the item.

29 Subclause 3(1) of Schedule 4 (table item 14A)

Repeal the item.

30 Subclause 3(4) of Schedule 4

Repeal the subclause.

31 Subsection 29(2B)

Omit “satisfies or is exempt from the FTB activity test”, substitute “is a senior secondary school child”.

32 Paragraph 32J(1)(b)

Omit “(other than an FTB child, or regular care child, of the first individual)”.

33 Sections 32K and 32L

Repeal the sections.

34 Subparagraph 32P(1)(c)(ii)

Omit “period; and”, substitute “period.”.

35 Paragraph 32P(1)(d)

Repeal the paragraph.

36 Application and saving provisions

(1) The amendments made by items 3 to 18 and 21 to 27 apply for the purposes of working out eligibility for family tax benefit, and how much family tax benefit is payable, for a day that is on or after 1 January 2014.

(2) The amendments made by items 3 to 12 and 19 and 20 apply for the purposes of working out eligibility for single income family supplement, and how much single income family supplement is payable, for a day that is on or after 1 January 2014.

(3) The amendments made by items 3 to 12 apply for the purposes of working out eligibility for child care benefit, and how much child care benefit is payable, in respect of care provided to a child by an approved child care service or a registered carer on or after 1 January 2014.

(4) The amendments made by items 3 to 12 apply for the purposes of working out qualification for a double orphan pension under Part 2.20 of the Social Security Act 1991 for a day that is on or after 1 January 2014.

(5) Despite the amendment made by item 31, subsection 29(2B) of the A New Tax System (Family Assistance) (Administration) Act 1999, as in force immediately before the commencement of that item, continues to apply on and after that commencement in relation to a day occurring before 1 January 2014.

(6) Despite the amendments made by items 32 to 35, sections 32J, 32K, 32L and 32P of the A New Tax System (Family Assistance) (Administration) Act 1999, as in force immediately before the commencement of those items, continue to apply on and after that commencement in relation to a same‑rate benefit period to the extent that it occurs before 1 January 2014.

Schedule 4—Period of Australian working life residence

Social Security (International Agreements) Act 1999

1 Subpoint 1221‑C1 (heading)

Repeal the heading, substitute:

Residence factor (period of Australian working life residence 35 years or more)

2 Subpoint 1221‑C1

Omit “300 months (25 years)”, substitute “420 months (35 years)”.

3 Subpoint 1221‑C2 (heading)

Repeal the heading, substitute:

Residence factor (period of Australian working life residence under 35 years)

4 Subpoint 1221‑C2

Omit “300 months (25 years)”, substitute “420 months (35 years)”.

5 Subpoint 1221‑C2 (formula)

Repeal the formula, substitute:

6 Application of amendments

(1) Subject to this item, the amendments made by items 1 to 5 apply in relation to periods of absence from Australia starting on or after 1 January 2014.

Presence in Australia immediately before 1 January 2014

(2) If:

(a) immediately before 1 January 2014 a person was receiving a pension referred to in section 1220A, 1220B or 1221 of the Social Security Act 1991; and

(b) immediately before 1 January 2014 the person was in Australia but was not residing in Australia; and

(c) the person leaves Australia on a day (the departure day) that is before the end of the period of 26 weeks beginning on 1 January 2014; and

(d) on the departure day the person is receiving that pension;

then, subject to subitem (5), the amendments made by items 1 to 5 do not apply in relation to the person’s period of absence from Australia starting on the departure day.

(3) If:

(a) because of subitem (2), the amendments made by items 1 to 5 did not apply in relation to the person’s period of absence from Australia starting on the departure day; and

(b) after the departure day the person returns to Australia; and

(d) the person leaves Australia on a day (the relevant day) that is before the end of the period of 26 weeks beginning on the day the person returned to Australia; and

(e) on the relevant day the person is receiving that pension;

then, subject to subitem (5), the amendments made by items 1 to 5 do not apply in relation to the person’s period of absence from Australia starting on the relevant day.

Presence outside Australia immediately before 1 January 2014

(4) If:

(a) immediately before 1 January 2014 a person was outside Australia and was receiving a pension referred to in section 1220A, 1220B or 1221 of the Social Security Act 1991; and

(b) on or after 1 January 2014 the person returns to Australia; and

(d) the person leaves Australia on a day (the departure day) that is before the end of the period of 26 weeks beginning on the day the person returned to Australia; and

(e) on the departure day the person is receiving that pension;

then, subject to subitem (5), the amendments made by items 1 to 5 do not apply in relation to the person’s period of absence from Australia starting on the departure day.

General rule

(5) If none of subitems (2) to (4) have the effect that the amendments made by items 1 to 5 do not apply in relation to a person’s period of absence from Australia starting on or after 1 January 2014, then, despite subitems (2) to (4), the amendments made by items 1 to 5 apply in relation to any other period of absence from Australia of the person starting on or after that day.

7 Section 16

Omit “to 22”, substitute “and 21”.

8 Sections 18, 19, 20 and 22

Repeal the sections.

9 Section 23 (heading)

Repeal the heading, substitute:

23 Residence factor: Australian working life residence of 35 years or more

10 Section 23

Omit “300 months (25 years)”, substitute “420 months (35 years)”.

11 Section 24 (heading)

Repeal the heading, substitute:

24 Residence factor: Australian working life residence of less than 35 years

12 Section 24

Omit “300 months (25 years)”, substitute “420 months (35 years)”.

13 Section 24 (formula)

Repeal the formula, substitute:

14 Application of amendments

Periods of absence from Australia

(1) Subject to this item, the amendments made by items 7 to 13 apply in relation to periods of absence from Australia starting on or after 1 January 2014.

(2) If:

(a) immediately before 1 January 2014 a person was receiving a social security payment under a scheduled international social security agreement; and

(b) immediately before 1 January 2014 the person was in Australia but was not residing in Australia; and

(c) the person leaves Australia on a day (the departure day) that is before the end of the period of 26 weeks beginning on 1 January 2014; and

(d) on the departure day the person is receiving that payment;

then, subject to subitems (5) and (6), the amendments made by items 7 to 13 do not apply in relation to the person’s period of absence from Australia starting on the departure day.

(3) If:

(a) because of subitem (2), the amendments made by items 7 to 13 did not apply in relation to the person’s period of absence from Australia starting on the departure day; and

(b) after the departure day the person returns to Australia; and

(d) the person leaves Australia on a day (the relevant day) that is before the end of the period of 26 weeks beginning on the day the person returned to Australia; and

(e) on the relevant day the person is receiving that payment;

then, subject to subitems (5) and (6), the amendments made by items 7 to 13 do not apply in relation to the person’s period of absence from Australia starting on the relevant day.

(4) If:

(a) immediately before 1 January 2014 a person was outside Australia and was receiving a social security payment under a scheduled international social security agreement at a rate worked out under Part 3 of the Social Security (International Agreements) Act 1999; and

(b) on or after 1 January 2014 the person returns to Australia; and

(d) the person leaves Australia on a day (the departure day) that is before the end of the period of 26 weeks beginning on the day the person returned to Australia; and

(e) on the departure day the person is receiving that payment (regardless of how the rate of that payment is being worked out);

then, subject to subitems (5) and (6), the amendments made by items 7 to 13 do not apply in relation to the person’s period of absence from Australia starting on the departure day.

(5) If none of subitems (2) to (4) have the effect that the amendments made by items 7 to 13 do not apply in relation to a person’s period of absence from Australia starting on or after 1 January 2014, then, despite subitems (2) to (4), the amendments made by items 7 to 13 apply in relation to any other period of absence from Australia of the person starting on or after that day.

Existing recipients of wife pension or carer payment

(6) If:

(a) immediately before 1 January 2014 a person was receiving a wife pension or a carer payment under a scheduled international social security agreement; and

(b) immediately before 1 January 2014 the person’s period of Australian working life residence exceeded the period of Australian working life residence of:

(i) if the person was receiving a wife pension—the person’s partner; or

(ii) if the person was receiving a carer payment—the person for whom the person was providing care;

then the amendments made by items 7 and 8 apply in relation to working out the rate of that wife pension or carer payment on or after 1 January 2014.

New recipients of social security payments

(7) If:

(a) a person is outside Australia on or after 1 January 2014 (regardless of when the absence began); and

(b) the person’s start day, in relation to a social security payment under a scheduled international social security agreement, is on or after 1 January 2014;

then the amendments made by items 7 to 13 apply in relation to working out the rate of that payment.

Schedule 5—Interest charge

1229D Interest charge payable under section 1229E or 1229F on certain social security debts

1 Subsection 1222(2) (after table item 17)

Insert:

17A

1229G
(interest charge)

deductions
legal proceedings
garnishee notice
repayment by instalments

1231, 1234A
1232
1233
1234

2 After subsection 1228B(2)

Insert:

(2A) To avoid doubt, the amount added by way of penalty is part of the debt.

3 Subsection 1228B(5)

Omit “or 1229AB”, substitute “, 1229AB or 1229G”.

4 After paragraph 1229(1)(e)

Insert:

(ea) if, because of section 1229D, sections 1229E and 1229F apply in relation to the person and the debt—the effect of sections 1229E and 1229F; and

5 At the end of section 1229

Add:

(5) Subsections (3) and (4) do not apply in relation to a person and a debt if, because of section 1229D, sections 1229E and 1229F apply in relation to the person and the debt.

6 After section 1229C

Insert:

(1) Sections 1229E and 1229F apply in relation to a person and a debt if:

(a) the debt is a debt owed by the person to the Commonwealth under the social security law and the debt has not been wholly paid; and

(b) the debt relates to a payment of any of the following social security payments:

(i) youth allowance;

(ii) austudy payment;

(iii) fares allowance;

(iv) a social security payment prescribed in an instrument under subsection (2); and

(i) qualification for the youth allowance was under section 540 in circumstances where paragraph 541(1)(a) (about full‑time study) applied; or

(ii) qualification for the youth allowance was under section 540AA (about new apprentices); or

(iii) qualification for the youth allowance was in circumstances prescribed in an instrument under subsection (3).

Legislative instruments

(2) The Minister may, by legislative instrument, prescribe a social security payment for the purposes of subparagraph (1)(b)(iv).

(3) The Minister may, by legislative instrument, prescribe circumstances for the purposes of subparagraph (1)(c)(iii).

1229E No repayment arrangement in effect

(1) If:

(a) because of section 1229D, this section applies in relation to a person and a debt; and

(b) a notice is given to the person under subsection 1229(1) in relation to the debt; and

(c) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and

(d) at the end of the due day, there is no arrangement in effect under section 1234 in relation to the debt;

then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (7), for each day in the period described in subsection (6).

(2) However, subsection (1) does not apply in relation to the person in the circumstances prescribed in an instrument under subsection (3).

(3) The Minister may, by legislative instrument, prescribe circumstances for the purposes of subsection (2).

(4) If, because of subsection (2), subsection (1) does not apply in relation to the person, then:

(a) at a later time, the Secretary may give the person a notice specifying:

(i) the day on which it was issued; and

(ii) the outstanding amount of the debt at that day; and

(iii) the day on which the outstanding amount is due and payable; and

(iv) the contact details for inquiries concerning the debt; and

(b) the outstanding amount of the debt is due and payable on the 28th day after the day on which the notice was issued.

(5) If:

(a) a notice is given to the person under paragraph (4)(a) in relation to the debt; and

(b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and

then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (7), for each day in the period described in subsection (6).

Calculation of interest charge

(6) For the purposes of subsection (1) or (5), the period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:

(a) the last day at the end of which any of the following remains unpaid:

(i) the unpaid amount;

(ii) interest charge on any of the unpaid amount;

(b) the day before the first day, after the due day, on which the person makes a payment under an arrangement under section 1234 in relation to the debt.

(7) The interest charge for a day in the period described in subsection (6) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:

(a) the unpaid amount;

(b) the interest charge from previous days.

Note 1: For interest charge rate see section 1229H.

Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 1229G.

1229F Failure to comply with or termination of repayment arrangement

(1) If:

(a) because of section 1229D, this section applies in relation to a person and a debt; and

(b) an arrangement is in effect under section 1234 in relation to the debt; and

then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).

(2) The period starts at the beginning of the day after the day (the due day) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:

(a) the last day at the end of which any of the following remains unpaid:

(i) the outstanding amount of the debt;

(ii) interest charge on any of the outstanding amount of the debt;

(b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;

(3) The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:

(a) the outstanding amount of the debt;

(b) the interest charge from previous days.

Note 1: For interest charge rate see section 1229H.

Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 1229G.

Repayment arrangement is terminated

(4) If:

(a) because of section 1229D, this section applies in relation to a person and a debt; and

(b) an arrangement is in effect under section 1234 in relation to the debt; and

then:

(d) the following amounts (if any) are due and payable on the 14th day after the termination day:

(i) the outstanding amount of the debt;

(ii) interest charge on any of the outstanding amount of the debt; and

(e) if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).

(5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:

(a) the last day at the end of which any of the following remains unpaid:

(i) the outstanding amount of the debt;

(ii) interest charge on any of the outstanding amount of the debt;

(b) the day before the first day, after that 14th day, on which the person makes a payment under another arrangement under section 1234 in relation to the debt.

(6) The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:

(a) the outstanding amount of the debt;

(b) the interest charge from previous days.

Note 1: For interest charge rate see section 1229H.

Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 1229G.

1229G Other rules for interest charge

When interest charge is due and payable

(1) The interest charge under section 1229E or 1229F for a day is due and payable to the Commonwealth at the end of that day.

Interest charge is a debt

(2) The interest charge under section 1229E or 1229F for a day is a debt due to the Commonwealth by the person.

Provisions that do not apply to interest charge debt

(3) Subsection 1229(1) and paragraph 1229D(1)(b) do not apply in relation to the debt referred to in subsection (2) of this section.

1229H What is the interest charge rate?

(1) For the purposes of sections 1229E and 1229F, the interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.

(2) The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.

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 particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.

(4) The base interest rate must be rounded to the second decimal place (rounding .005 upwards).

7 After subsection 1234(1)

Insert:

(1A) If a person is required to make a payment under an arrangement entered into under subsection (1) before the end of a particular day, the person must make that payment before the end of that day.

Student Assistance Act 1973

8 Section 38 (heading)

Repeal the heading, substitute:

38 Definitions

9 Section 38

Insert:

ABSTUDY debt means an amount paid under the ABSTUDY Scheme (also known as the Aboriginal Study Assistance Scheme) that should not have been paid.

Note: The amount is a debt under paragraph (a) of the definition of debt in this section.

10 Section 38 (paragraph (c) of the definition of debt)

After “section 40”, insert “or 41F”.

11 After section 41

Insert:

41A Sections 40 and 41 do not apply to ABSTUDY debts

Sections 40 and 41 do not apply in relation to a person and an ABSTUDY debt owed by the person to the Commonwealth.

41B Notice in respect of ABSTUDY debt

(1) If an ABSTUDY debt owed by a person to the Commonwealth has not been wholly paid, the Secretary must give the person a notice specifying:

(a) the date on which it was issued (the date of the notice); and

(b) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred; and

(d) the outstanding amount of the debt at the date of the notice; and

(e) the day on which the outstanding amount is due and payable; and

(f) the effect of sections 41D and 41E; and

(g) that a range of options is available for repayment of the debt; and

(h) the contact details for inquiries concerning the debt.

(2) The outstanding amount of the debt is due and payable on the 28th day after the date of the notice.

41C Interest charge payable on ABSTUDY debts

Sections 41D and 41E apply in relation to a person and a debt if the debt is an ABSTUDY debt owed by the person to the Commonwealth and the debt has not been wholly paid.

41D No repayment arrangement in effect

(1) If:

(a) because of section 41C, this section applies in relation to a person and a debt; and

(b) a notice is given to the person under subsection 41B(1) in relation to the debt; and

(c) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and

(d) at the end of the due day, there is no arrangement in effect under section 41H in relation to the debt;

then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (7), for each day in the period described in subsection (6).

(2) However, subsection (1) does not apply in relation to the person in the circumstances prescribed in an instrument under subsection (3).

(3) The Minister may, by legislative instrument, prescribe circumstances for the purposes of subsection (2).

(4) If, because of subsection (2), subsection (1) does not apply in relation to the person, then:

(a) at a later time, the Secretary may give the person a notice specifying:

(i) the day on which it was issued; and

(ii) the outstanding amount of the debt at that day; and

(iii) the day on which the outstanding amount is due and payable; and

(iv) the contact details for inquiries concerning the debt; and

(b) the outstanding amount of the debt is due and payable on the 28th day after the day on which the notice was issued.

(5) If:

(a) a notice is given to the person under paragraph (4)(a) in relation to the debt; and

(b) an amount (the unpaid amount) of the debt remains unpaid at the end of the day (the due day) on which the debt is due to be paid; and

then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (7), for each day in the period described in subsection (6).

Calculation of interest charge

(6) For the purposes of subsection (1) or (5), the period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:

(a) the last day at the end of which any of the following remains unpaid:

(i) the unpaid amount;

(ii) interest charge on any of the unpaid amount;

(b) the day before the first day, after the due day, on which the person makes a payment in accordance with an arrangement under section 41H in relation to the debt.

(a) the unpaid amount;

(b) the interest charge from previous days.

Note 1: For interest charge rate see section 41G.

Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day: see section 41F.

41E Failure to comply with or termination of repayment arrangement

(1) If:

(a) because of section 41C, this section applies in relation to a person and a debt; and

(b) an arrangement is in effect under section 41H in relation to the debt; and

then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).

(a) the last day at the end of which any of the following remains unpaid:

(i) the outstanding amount of the debt;

(ii) interest charge on any of the outstanding amount of the debt;

(b) the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;

(a) the outstanding amount of the debt;

(b) the interest charge from previous days.

Note 1: For interest charge rate see section 41G.

Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day: see section 41F.

Repayment arrangement is terminated

(4) If:

(a) because of section 41C, this section applies in relation to a person and a debt; and

(b) an arrangement is in effect under section 41H in relation to the debt; and

then:

(d) the following amounts (if any) are due and payable on the 14th day after the termination day:

(i) the outstanding amount of the debt;

(ii) interest charge on any of the outstanding amount of the debt; and

(5) The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:

(a) the last day at the end of which any of the following remains unpaid:

(i) the outstanding amount of the debt;

(ii) interest charge on any of the outstanding amount of the debt;

(b) the day before the first day, after that 14th day, on which the person makes a payment under another arrangement under section 41H in relation to the debt.

(a) the outstanding amount of the debt;

(b) the interest charge from previous days.

Note 1: For interest charge rate see section 41G.

Note 2: The interest charge for a day is due and payable to the Commonwealth at the end of that day: see section 41F.

41F When interest charge becomes due and payable

The interest charge under section 41D or 41E for a day is due and payable to the Commonwealth at the end of that day.

Note: The interest charge for a day is a debt owed to the Commonwealth: see section 39.

41G What is the interest charge rate?

(1) For the purposes of sections 41D and 41E, the interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.

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

(4) The base interest rate must be rounded to the second decimal place (rounding .005 upwards).

41H Arrangement for payment of ABSTUDY debt

(1) The Secretary may, on behalf of the Commonwealth, enter into an arrangement with a person under which the person is to pay an ABSTUDY debt, owed by the person to the Commonwealth, or the outstanding amount of such a debt, in a way set out in the arrangement.

(2) If a person is required to make a payment under an arrangement entered into under subsection (1) before the end of a particular day, the person must make that payment before the end of that day.

(3) An arrangement entered into under subsection (1) has effect, or is taken to have had effect, on and after the day specified in the arrangement as the day on which the arrangement commences (whether that day is the day on which the arrangement is entered into or an earlier or later day).

(4) If an arrangement entered into under subsection (1) does not specify a day as mentioned in subsection (3), it has effect on and after the day on which it is entered into.

(5) The Secretary may terminate or alter an arrangement entered into under subsection (1):

(a) at the debtor’s request; or

(b) after giving 28 days’ notice to the debtor of the proposed termination or alteration; or

(c) without notice, if the Secretary is satisfied that the person has failed to disclose material information about his or her true capacity to repay the debt.

12 Paragraph 51(1)(b)

After “subsection 40(1A)”, insert “or 41B(1) or paragraph 41D(4)(a)”.

Part 2—Application and transitional provisions

13 Application and transitional provisions—social security law

(1) Section 1229D of the Social Security Act 1991, as inserted by this Act, applies in relation to:

(a) a debt that arises on or after the commencement of this item; and

(b) a debt that arose before the commencement of this item, to the extent that the debt was outstanding immediately before that commencement.

(2) Paragraph 1229E(1)(b) of the Social Security Act 1991, as inserted by this Act, applies in relation to a notice given on or after the commencement of this item.

(3) If:

(a) section 1229D of the Social Security Act 1991, as inserted by this Act, applies in relation to a debt that arose before the commencement of this item; and

(b) before the commencement of this item, the Secretary gave a person a notice under subsection 1229(1) of that Act in relation to the debt;

then, on or after the commencement of this item, the Secretary must give the person another notice under subsection 1229(1) of that Act, as amended by this Act, in relation to the debt.

(4) Paragraph 1229F(1)(c) of the Social Security Act 1991, as inserted by this Act, applies in relation to a failure that occurs on or after the commencement of this item (whether the arrangement was entered into before, on or after that commencement).

(5) Paragraph 1229F(4)(c) of the Social Security Act 1991, as inserted by this Act, applies in relation to a termination that occurs on or after the commencement of this item (whether the arrangement was entered into before, on or after that commencement).

(6) The amendment made by item 7 applies in relation to a requirement to make a payment on or after the commencement of that item (whether the arrangement was entered into before, on or after that commencement).

14 Application provision—student assistance law

Sections 41A to 41H of the Student Assistance Act 1973, as inserted by this Act, apply in relation to:

(a) an ABSTUDY debt that arises on or after the commencement of this item; and

(b) an ABSTUDY debt that arose before the commencement of this item, to the extent that the debt was outstanding immediately before that commencement.

Schedule 6—Student start‑up loans

Income Tax Assessment Act 1936

1 Subsection 82A(2) (after paragraph (bb) of the definition of expenses of self‑education)

Insert:

(bc) a payment made in respect of, or in respect of the reduction or discharge of, any indebtedness to the Commonwealth under Chapter 2AA of the Social Security Act 1991 or under Part 2 of the Student Assistance Act 1973; or

2 After paragraph 202(ga)

Insert:

(gaa) to facilitate the administration of Part 2 of the Student Assistance Act 1973, which deals with ABSTUDY student start‑up loans and debts in relation to those loans; and

3 After paragraph 202(haa)

Insert:

(hab) to facilitate the administration of Chapter 2AA of the Social Security Act 1991, which deals with student start‑up loans and debts in relation to those loans; and

4 After paragraph 202F(1)(fb)

Insert:

(fc) a decision to give a notice under subsection 1061ZVHD(1) of the Social Security Act 1991;

(fd) a decision to give a notice under subsection 1061ZVHE(1) of the Social Security Act 1991;

(fe) a decision to give a notice under subsection 10D(1) of the Student Assistance Act 1973;

(ff) a decision to give a notice under subsection 10E(1) of the Student Assistance Act 1973;

Income Tax Assessment Act 1997

5 Section 12‑5 (at the end of table item headed “education expenses”)

Add:

see also student start‑up loans

6 Section 12‑5 (after table item headed “State or Territory bodies (STBs)”)

Insert:

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

7 After paragraph 26‑20(1)(cb)

Insert:

(cc) a payment made to reduce a debt to the Commonwealth under Chapter 2AA of the Social Security Act 1991 or Part 2 of the Student Assistance Act 1973; or

8 After subparagraph 52‑132(a)(xi)

Insert:

(xia) discharging a compulsory SSL repayment amount (within the meaning of Chapter 2AA of the Social Security Act 1991);

(xib) discharging a compulsory ABSTUDY SSL repayment amount (within the meaning of the Student Assistance Act 1973);

9 After subparagraph 52‑140(3)(a)(xa)

Insert:

(xb) discharging a compulsory SSL repayment amount (within the meaning of Chapter 2AA of the Social Security Act 1991);

(xc) discharging a compulsory ABSTUDY SSL repayment amount (within the meaning of the Student Assistance Act 1973);

10 Subsection 995‑1(1)

Insert:

accumulated ABSTUDY SSL debt has the meaning given by section 8C of the Student Assistance Act 1973.

11 Subsection 995‑1(1)

Insert:

accumulated SSL debt has the meaning given by section 1061ZVDC of the Social Security Act 1991.

19AAA Student start‑up loan definitions

12 Before section 19AB

Insert:

For the purposes of Chapter 2AA:

accumulated HELP debt has the same meaning as in the Higher Education Support Act 2003.

accumulated SSL debt has the meaning given by section 1061ZVDC.

approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.

Commissioner means the Commissioner of Taxation.

compulsory SSL repayment amount means an amount that:

(a) is required to be paid in respect of an accumulated SSL debt under section 1061ZVGA; and

(b) is included in a notice of assessment made under section 1061ZVGF.

enrolment test day has the meaning given by subsection 1223ABF(2).

former accumulated SSL debt has the meaning given by section 1061ZVDB.

HELP debt indexation factor has the same meaning as in the Higher Education Support Act 2003.

income tax has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.

income tax law has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.

income year has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.

Medicare levy means the Medicare levy imposed by the Medicare Levy Act 1986.

minimum repayment income has the meaning given by section 1061ZVGC.

qualification period, for a student start‑up loan, means a period of 6 months starting on 1 January or 1 July in any year.

repayable SSL debt has the meaning given by section 1061ZVGD.

repayment income has the meaning given by section 1061ZVGB.

return means an income tax return within the meaning of subsection 995‑1(1) of the Income Tax Assessment Act 1997.

scholarship‑entitled person has the meaning given by subsection 1061ZVAC(2).

SSL debt means a debt incurred under section 1061ZVCA.

student start‑up loan means a loan for which a person qualifies under Part 2AA.1.

voluntary SSL repayment means a payment made to the Commissioner in discharge of an accumulated SSL debt or an SSL debt. It does not include a payment made in discharge of a compulsory SSL repayment amount.

13 Subsection 23(1)

Insert:

accumulated SSL debt has the meaning given by section 1061ZVDC.

14 Subsection 23(1)

Insert:

approved scholarship course has the meaning given by section 592M.

15 Subsection 23(1)

Insert:

enrolment test day has the meaning given by subsection 1223ABF(2).

16 Subsection 23(1)

Insert:

qualification period, for a student start‑up loan, has the meaning given by section 19AAA.

17 Subsection 23(1)

Insert:

scholarship‑entitled person has the meaning given by subsection 1061ZVAC(2).

18 Subsection 23(1) (after paragraph (e) of the definition of social security payment)

Insert:

(ea) a payment under Chapter 2AA of this Act (Student start‑up loans); or

19 Subsection 23(1)

Insert:

student start‑up loan has the meaning given by section 19AAA.

20 Before paragraph 592F(1)(a)

Insert:

(aa) any of the following (a scholarship) was received by the person in respect of a time before 1 January 2014:

(i) a student start‑up scholarship payment under this section;

(ii) a payment under the ABSTUDY Scheme known as an ABSTUDY student start‑up scholarship payment;

(iii) the amount or value of a Commonwealth Education Costs Scholarship; and

(ab) for a continuous period since the time in respect of which the person received the scholarship, the person has been receiving at least one of the following:

(i) youth allowance;

(ii) payments under the ABSTUDY Scheme known as Living Allowance; and

21 Before paragraph 592F(2)(a)

Insert:

(aa) any of the following (a scholarship) was received by the person in respect of a time before 1 January 2014:

(i) a student start‑up scholarship payment under this section;

(ii) a payment under the ABSTUDY Scheme known as an ABSTUDY student start‑up scholarship payment;

(iii) the amount or value of a Commonwealth Education Costs Scholarship; and

(ab) for a continuous period since the time in respect of which the person received the scholarship, the person has been receiving at least one of the following:

(i) youth allowance;

(ii) austudy payment;

(iii) payments under the ABSTUDY Scheme known as Living Allowance;

22 Section 592M

Omit “Part”, substitute “Act”.

23 Subsection 592N(1)

Omit “Part”, substitute “Act”.

24 Saving provision

Despite the amendment of subsection 592N(1) made by this Schedule, a legislative instrument made for that subsection continues in force after the commencement of the amendment and has effect after that commencement for the purposes of the whole of the Social Security Act 1991, not just Part 2.11B of that Act.

25 After Chapter 2A

Insert:

Chapter 2AA—Student start‑up loans

Part 2AA.1—Qualification for and amount of student start‑up loan

1061ZVAA Simplified outline of this Part

Broadly, full‑time students who are receiving youth allowance or austudy might be qualified for a student start‑up loan. A student can qualify for up to 2 loans each calendar year.

1061ZVAB Qualification for student start‑up loan

Receiving youth allowance

(1) A person is qualified for a student start‑up loan for a qualification period if, at the time in that period referred to in subsection (3):

(a) the person is qualified for youth allowance and youth allowance is payable to the person; and

(b) the person is receiving youth allowance and would be receiving youth allowance if Steps 2 and 3 of the method statement in point 1067G‑A1 of the Youth Allowance Rate Calculator were disregarded for the purposes of working out the person’s rate of that allowance; and

(c) the person is qualified for youth allowance under section 540 in circumstances where paragraph 541(1)(a) (about full‑time study) applies and the relevant course of education is an approved scholarship course; and

(d) the Secretary is satisfied that the person is not likely to receive the amount or value of a Commonwealth Education Costs Scholarship in the period of 6 months starting immediately after the time; and

(e) the person has notified his or her tax file number to the Secretary and the Secretary has:

(i) verified the person’s tax file number in accordance with section 1061ZVHB; or

(ii) obtained the correct tax file number in accordance with section 1061ZVHC.

Note: For approved scholarship course, see section 592M.

Receiving austudy payment

(2) A person is qualified for a student start‑up loan for a qualification period if, at the time in that period referred to in subsection (3):

(a) the person is qualified for austudy payment and austudy payment is payable to the person; and

(b) the person is receiving austudy payment and would be receiving austudy payment if steps 2 and 2A of the method statement in point 1067L‑A1 of the Austudy Payment Rate Calculator were disregarded for the purposes of working out the person’s rate of that payment; and

(c) the person is qualified for austudy payment under section 568 in circumstances where subsection 569(1) (about qualifying study) applies and the relevant course of education is an approved scholarship course; and

(e) the person has notified his or her tax file number to the Secretary and the Secretary has:

(i) verified the person’s tax file number in accordance with section 1061ZVHB; or

(ii) obtained the correct tax file number in accordance with section 1061ZVHC.

Note: For approved scholarship course, see section 592M.

Qualification time

(3) For the purposes of subsections (1) and (2), the time is the earliest of the following:

(a) the time the Secretary determines the person’s claim for a student start‑up loan;

(b) if the approved scholarship course ends in the qualification period—the start of the last day of the approved scholarship course;

1061ZVAC Circumstances in which person is not qualified for student start‑up loan

(1) Despite section 1061ZVAB, a person is not qualified for a student start‑up loan for a qualification period at the relevant time in that period if:

(a) a determination is in effect that the person is qualified for a student start‑up loan for the qualification period; or

(b) a determination is in effect that the person is qualified for an ABSTUDY student start‑up loan under the Student Assistance Act 1973 for the qualification period; or

(d) in the period of 6 months ending immediately before the time, the person:

(i) has received a payment known as a student start‑up scholarship payment under the scheme referred to in section 117 of the Veterans’ Entitlements Act; or

(ii) has received a payment known as a student start‑up scholarship payment under the scheme referred to in section 258 of the Military Rehabilitation and Compensation Act; or

(iii) has received the amount or value of a Commonwealth Education Costs Scholarship; or

(iv) was entitled to the amount or value of a Commonwealth Education Costs Scholarship but has not received the full entitlement only because the scholarship was suspended.

(2) A person is a scholarship‑entitled person if:

(a) any of the following (a scholarship) was received by the person in respect of a time before 1 January 2014:

(i) a student start‑up scholarship payment under section 592F;

(ii) a payment under the ABSTUDY Scheme known as an ABSTUDY student start‑up scholarship payment;

(iii) the amount or value of a Commonwealth Education Costs Scholarship; and

(b) for a continuous period since the time in respect of which the person received the scholarship, the person has been receiving at least one of the following:

(i) youth allowance;

(ii) austudy payment;

(iii) payments under the ABSTUDY Scheme known as Living Allowance.

1061ZVAD Amount of student start‑up loan

The amount of a student start‑up loan for which a person is qualified on or after 1 January 2014 is $1,025.

Note: The amount of the loan is to be indexed on 1 January 2017 and each later 1 January in line with CPI increases (see sections 1190 to 1194).

Part 2AA.2—Indebtedness

Division 1—Introduction

1061ZVBA Simplified outline of this Part

A person incurs an SSL debt if the person receives a student start‑up loan (except in certain circumstances when the loan is required to be recovered as a social security debt under this Act).

Each SSL debt is incorporated into the person’s accumulated SSL debt. This accumulated SSL debt forms the basis for working out the amounts the person is obliged to repay.

Division 2—Incurring SSL debts

1061ZVCA SSL debts

(1) A person incurs an SSL debt to the Commonwealth if:

(a) the person has received a student start‑up loan for a qualification period; and

(b) the amount of the loan is not a debt under section 1223 or 1223ABF.

(2) The SSL debt is incurred by the person on the later of:

(a) the day the person received the loan; and

(b) the day after the person’s enrolment test day for the qualification period.

Note: For enrolment test day, see subsection 1223ABF(2).

(3) The amount of the person’s SSL debt is the amount of the loan, reduced by any amount repaid before the day on which the debt is incurred.

(4) Despite subsection (1), an SSL debt is not incurred in relation to a loan if:

(a) the loan has been fully repaid before the day on which the SSL debt in respect of the loan would be incurred; or

(b) the Secretary has formed an opinion under subsection 1223ABF(3) in relation to the loan (relating to exceptional circumstances beyond the person’s control).

1061ZVCB SSL debt discharged by death

Upon the death of a person who owes an SSL debt to the Commonwealth, the debt is taken to have been paid.

Division 3—Working out accumulated SSL debts

1061ZVDA Simplified outline of this Division

There are 2 stages to working out a person’s accumulated SSL debt for a financial year.

In stage 1, the person’s former accumulated SSL debt is worked out by adjusting the preceding financial year’s accumulated SSL debt to take account of:

(a) changes in the Consumer Price Index; and

(b) the debts that the person incurs during the last 6 months of the preceding financial year; and

(d) compulsory SSL repayment amounts in respect of the debt.

In stage 2, the person’s accumulated SSL debt is worked out from:

(a) the person’s former accumulated SSL debt; and

(b) the SSL debts that the person incurs during the first 6 months of the financial year; and

1061ZVDB Working out a former accumulated SSL debt

(1) A person’s former accumulated SSL debt, in relation to the person’s accumulated SSL debt for a financial year, is worked out by multiplying:

(a) the amount worked out using the following method statement; by

(b) the HELP debt indexation factor for 1 June in that financial year.

Method statement

Step 1. Take the person’s accumulated SSL debt for the immediately preceding financial year. (This amount is taken to be zero if the person has no accumulated SSL debt for that financial year.)

Step 2. Add the sum of all of the SSL debts (if any) that the person incurred during the last 6 months of the immediately preceding financial year.

Step 3. Subtract the sum of the amounts by which the person’s debts referred to in Steps 1 and 2 are reduced because of any voluntary SSL repayments that have been made during the period:

(a) starting on 1 June in the immediately preceding financial year; and

(b) ending immediately before the next 1 June.

Step 4. Subtract the sum of all of the person’s compulsory SSL repayment amounts that:

(a) were assessed during that period (excluding any assessed as a result of a return given before that period); or

(b) were assessed after the end of that period as a result of a return given before the end of that period.

Step 5. Subtract the sum of the amounts by which any compulsory SSL repayment amount of the person is increased (whether as a result of an increase in the person’s taxable income of an income year or otherwise) by an amendment of an assessment made during that period.

Step 6. Add the sum of the amounts by which any compulsory SSL repayment amount of the person is reduced (whether as a result of a reduction in the person’s taxable income of an income year or otherwise) by an amendment of an assessment made during that period.

(2) For the purposes of this section, an assessment, or an amendment of an assessment, is taken to have been made on the day specified in the notice of assessment, or notice of amended assessment, as the date of issue of that notice.

1061ZVDC Working out an accumulated SSL debt

(1) A person’s accumulated SSL debt, for a financial year, is worked out as follows:

where:

former accumulated SSL debt is the person’s former accumulated SSL debt in relation to that accumulated SSL debt.

SSL debt repayments is the sum of all of the voluntary SSL repayments (if any) paid, on or after 1 July in the financial year and before 1 June in that year, in reduction of the SSL debts incurred in that year.

SSL debts incurred is the sum of the amounts of all of the SSL debts (if any) that the person incurred during the first 6 months of the financial year.

(2) The person incurs the accumulated SSL debt on 1 June in the financial year.

(3) The first financial year for which a person can have an accumulated SSL debt is the financial year starting on 1 July 2014.

1061ZVDD Rounding of amounts

(1) If, apart from this section, a person’s accumulated SSL debt would be an amount consisting of a number of whole dollars and a number of cents, disregard the number of cents.

(2) If, apart from this section, a person’s accumulated SSL debt would be an amount of less than one dollar, the person’s accumulated SSL debt is taken to be zero.

1061ZVDE Accumulated SSL debt discharges earlier debts

(1) The accumulated SSL debt that a person incurs on 1 June in a financial year discharges, or discharges the unpaid part of:

(a) any SSL debt that the person incurred during the calendar year immediately preceding that day; and

(b) any accumulated SSL debt that the person incurred on the immediately preceding 1 June.

(2) Nothing in subsection (1) affects the application of Division 2 of this Part or sections 1061ZVDB and 1061ZVDC.

1061ZVDF Accumulated SSL debt discharged by death

(1) Upon the death of a person who has an accumulated SSL debt, the accumulated SSL debt is taken to be discharged.

(2) To avoid doubt, this section does not affect any compulsory SSL repayment amounts required to be paid in respect of the accumulated SSL debt, whether or not those amounts were assessed before the person’s death.

Part 2AA.3—Discharge of indebtedness

Division 1—Introduction

1061ZVEA Simplified outline of this Part

A person who owes a debt to the Commonwealth under this Chapter may make voluntary SSL repayments.

The person is required to make repayments, of amounts based on his or her income, if that income is above a particular amount and if the person has repaid the person’s accumulated HELP debts arising under the Higher Education Support Act 2003. The Commissioner makes assessments of repayment amounts, which are collected in the same way as amounts of income tax and accumulated HELP debts.

1061ZVEB Debts under this Chapter

(1) The debts under this Chapter are:

(a) SSL debts; and

(b) accumulated SSL debts.

(2) To avoid doubt, debts that arise under the following sections are not debts under this Chapter:

(a) section 1223 (Debts arising from lack of qualification, overpayment etc.);

(b) section 1223ABF (Debts in respect of student start‑up loans).

Division 2—Voluntary discharge of indebtedness

1061ZVFA Voluntary SSL repayments in respect of debts

(1) A person may at any time make a payment in respect of a debt that the person owes to the Commonwealth under this Chapter.

(2) The payment must be made to the Commissioner.

1061ZVFB Application of voluntary SSL repayments

(1) Any money a person pays under this Division to meet the person’s debts to the Commonwealth under this Chapter is to be applied in payment of those debts as the person directs at the time of the payment.

(2) If the person has not given any directions, or the directions given do not adequately deal with the matter, any money available is to be applied as follows:

(a) first, in discharge or reduction of any accumulated SSL debt of the person;

(b) second, in discharge or reduction of:

(i) any SSL debt of the person; or

(ii) if there is more than one such debt, those debts in the order in which they were incurred.

1061ZVFC Refunding of payments

If:

(a) a person pays an amount to the Commonwealth under this Division; and

(b) the amount exceeds the sum of:

(i) the amount required to discharge the total debt that the person owed to the Commonwealth under this Chapter; and

(ii) the total amount of the person’s primary tax debts (within the meaning of Part IIB of the Taxation Administration Act 1953);

the Commonwealth must refund to the person an amount equal to that excess.

Division 3—Compulsory discharge of indebtedness

Subdivision A—Liability to repay amounts

1061ZVGA Liability to repay amounts

(1) If:

(a) a person’s repayment income for an income year exceeds the minimum repayment income for the income year; and

(b) on 1 June immediately preceding the making of an assessment in respect of the person’s income of that income year, the person had an accumulated SSL debt; and

(i) the person did not have an accumulated HELP debt; or

(ii) the amount required to be paid in respect of the person’s accumulated HELP debt for the income year would, if paid, fully discharge the person’s accumulated HELP debt;

the person is liable to pay to the Commonwealth, in accordance with this Division, the amount worked out under section 1061ZVGE in reduction of the person’s repayable SSL debt.

(2) A person is not liable under this section to pay an amount for an income year if, under section 8 of the Medicare Levy Act 1986:

(a) no Medicare levy is payable by the person on the person’s taxable income for the income year; or

(b) the amount of the Medicare levy payable by the person on the person’s taxable income for the income year is reduced.

1061ZVGB Repayment income

For the purposes of this Chapter, repayment income has the same meaning as in the Higher Education Support Act 2003.

1061ZVGC Minimum repayment income

For the purposes of this Chapter, minimum repayment income has the same meaning as in the Higher Education Support Act 2003.

1061ZVGD Repayable SSL debt for an income year

(1) A person’s repayable SSL debt for an income year is:

(a) the person’s accumulated SSL debt referred to in paragraph 1061ZVGA(1)(b) in relation to that income year; or

(b) if one or more amounts:

(i) have been paid in reduction of that debt; or

(ii) have been assessed under section 1061ZVGF to be payable in respect of that debt;

the amount (if any) remaining after deducting from that debt the amount, or sum of the amounts, so paid or assessed to be payable.

(2) A reference in paragraph (1)(b) of this section to an amount assessed to be payable is, if the amount has been increased or reduced by an amendment of the relevant assessment, a reference to the increased amount or the reduced amount.

Subdivision B—Amounts payable to the Commonwealth

1061ZVGE Amounts payable to the Commonwealth

The amount that a person is liable to pay under section 1061ZVGA, in respect of an income year, is an amount equal to so much of the person’s repayable SSL debt for the income year as does not exceed:

(a) if subparagraph 1061ZVGA(1)(c)(i) applies—the percentage of the person’s repayment income that is applicable under the table in section 154‑20 of the Higher Education Support Act 2003; or

(b) if subparagraph 1061ZVGA(1)(c)(ii) applies—the percentage of the person’s repayment income that is applicable under the table in section 154‑20 of the Higher Education Support Act 2003, reduced by the amount required to be paid in respect of the person’s accumulated HELP debt for the income year.

Subdivision C—Assessments

1061ZVGF Commissioner may make assessments

The Commissioner may, from any information in the Commissioner’s possession, whether from a return or otherwise, make an assessment of:

(a) the person’s accumulated SSL debt on 1 June immediately before the making of the assessment; and

(b) the amount required to be paid in respect of that debt under section 1061ZVGA.

1061ZVGG Notification of notices of assessment of tax

If:

(a) the Commissioner is required to serve on a person a notice of assessment in respect of the person’s income of an income year under section 174 of the Income Tax Assessment Act 1936; and

(b) the Commissioner has made, in respect of the person, an assessment under section 1061ZVGF of this Act of the amounts referred to in that section; and

notice of the assessment under that section may be served by specifying the amounts concerned in the notice referred to in paragraph (a).

1061ZVGH Commissioner may defer making assessments

(1) A person may apply in the approved form to the Commissioner for deferral of the making of an assessment in respect of the person under section 1061ZVGF.

(2) The application must specify:

(a) the income year for which the deferral is being sought; and

(b) the reasons for seeking the deferral.

(3) The income year specified in the application must be:

(a) the income year in which the person makes the application; or

(b) the immediately preceding income year; or

(4) The Commissioner may, on application by a person under this section, defer making an assessment in respect of the person under section 1061ZVGF if the Commissioner is of the opinion that:

(a) if the assessment were made, payment of the assessed amount would cause serious hardship to the person; or

(b) there are other special reasons that make it fair and reasonable to defer making the assessment.

(5) The Commissioner may defer making the assessment for any period that he or she thinks appropriate.

(6) The Commissioner must, as soon as practicable after an application is made under this section:

(a) consider the matter to which the application relates; and

(b) notify the applicant of the Commissioner’s decision on the application.

Note: Deferrals of making assessments, or refusals of applications, are reviewable under Division 2A of Part 4 of the Administration Act.

1061ZVGJ Commissioner may amend assessments

(1) A person may apply in the approved form to the Commissioner for an amendment of an assessment made in respect of the person under section 1061ZVGF so that:

(a) the amount payable under the assessment is reduced; or

(b) no amount is payable under the assessment.

(2) The application:

(a) must be made within 2 years after the day on which the Commissioner gives notice of the assessment to the person; or

(b) must specify the reasons justifying a later application.

(3) The Commissioner may, on application by a person under this section, amend an assessment made in respect of the person under section 1061ZVGF so that:

(a) the amount payable under the assessment is reduced; or

(b) no amount is payable under the assessment;

if the Commissioner is of the opinion that:

(d) there are other special reasons that make it fair and reasonable to make the amendment.

(4) The Commissioner must, as soon as practicable after an application is made under this section:

(a) consider the matter to which the application relates; and

(b) notify the applicant of the Commissioner’s decision on the application.

Note: Amendments of assessments, or refusals of applications, are reviewable under Division 2A of Part 4 of the Administration Act.

Part 2AA.4—Tax administration matters

1061ZVHA Simplified outline of this Part

The Secretary and the Commissioner may share information about tax file numbers for the purposes of administering student start‑up loans. The Commissioner is also responsible for the recovery of debts under this Chapter and has functions and powers to fulfil that responsibility relating to returns, assessments, collection and other administrative matters.

1061ZVHB Verification of tax file numbers

(1) The Secretary may provide to the Commissioner a tax file number that a person has notified to the Secretary for the purposes of paragraph 1061ZVAB(1)(e) or (2)(e), for the purpose of verifying that the number is the person’s tax file number.

(2) If the Commissioner is satisfied that the number is the person’s tax file number, the Commissioner may give the Secretary a written notice informing the Secretary accordingly.

1061ZVHC When person with tax file number incorrectly notifies number

If the Commissioner is satisfied:

(a) that the tax file number that a person has notified to the Secretary for the purposes of paragraph 1061ZVAB(1)(e) or (2)(e):

(i) has been cancelled or withdrawn since the notification was given; or

(ii) is otherwise wrong; and

(b) that the person has a tax file number;

the Commissioner may give to the Secretary written notice of the incorrect notification and of the person’s tax file number.

1061ZVHD When person without tax file number incorrectly notifies number

(1) If:

(a) the Commissioner is satisfied that the tax file number that a person notified to the Secretary for the purposes of paragraph 1061ZVAB(1)(e) or (2)(e):

(i) has been cancelled since the notification was given; or

(ii) is for any other reason not the person’s tax file number; and

(b) the Commissioner is not satisfied that the person has a tax file number;

the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.

(2) The Commissioner must give a copy of any notice under subsection (1) to the person concerned, together with a written statement of the reasons for the decision to give the notice.

Note: Decisions to give notice under subsection (1) are reviewable under section 202F of the Income Tax Assessment Act 1936.

1061ZVHE When tax file numbers are cancelled

(1) If the Commissioner cancels a tax file number issued to a person who has notified the tax file number to the Secretary for the purposes of paragraph 1061ZVAB(1)(e) or (2)(e), the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.

(2) The Commissioner must give a copy of any notice under subsection (1) to the person concerned, together with a written statement of the reasons for the decision to give the notice.

Note: Decisions to give notice under subsection (1) are reviewable under section 202F of the Income Tax Assessment Act 1936.

1061ZVHF Returns, assessments, collection and recovery

Subject to Part 2AA.3 and this Part:

(a) Part IV of the Income Tax Assessment Act 1936; and

(b) Division 5 of the Income Tax Assessment Act 1997; and

apply, so far as they are capable of application, in relation to a compulsory SSL repayment amount of a person as if it were income tax assessed to be payable by a taxpayer by an assessment made under Part IV of the Income Tax Assessment Act 1936.

1061ZVHG Charges and civil penalties for failing to meet obligations

(1) Part 4‑25 in Schedule 1 to the Taxation Administration Act 1953 has effect as if:

(a) any compulsory SSL repayment amount of a person were income tax payable by the person in respect of the income year in respect of which the assessment of that debt was made; and

(b) Part 2AA.1 so far as it relates to tax file numbers, and Parts 2AA.2, 2AA.3 and this Part were income tax laws.

(2) Subsection (1) does not have the effect of making a person liable to a penalty for any act or omission that happened before the commencement of this subsection.

1061ZVHH Pay as you go (PAYG) withholding

Part 2‑5 (other than section 12‑55 and Subdivisions 12‑E, 12‑F and 12‑G) in Schedule 1 to the Taxation Administration Act 1953 applies, so far as it is capable of application, in relation to the collection of amounts of a compulsory SSL repayment amount of a person as if the compulsory SSL repayment amount were income tax.

1061ZVHJ Pay as you go (PAYG) instalments

Division 45 in Schedule 1 to the Taxation Administration Act 1953 applies, so far as it is capable of application, in relation to the collection of a compulsory SSL repayment amount of a person as if the compulsory SSL repayment amount were income tax.

1061ZVHK Administration of this Chapter

The Commissioner has the general administration of:

(a) Part 2AA.1 so far as it relates to tax file numbers; and

(b) Parts 2AA.2, 2AA.3 and this Part; and

(c) Division 2A of Part 4 of the Administration Act (Internal review of certain Commissioner decisions relating to student start‑up loans).

Note: One effect of this is that these provisions are taxation laws for the purposes of the Taxation Administration Act 1953.

26 Section 1190 (after table item 69)

Insert:

	Student start‑up loans
69A.	student start‑up loan amount	student start‑up loan amount	section 1061ZVAD

27 Subsection 1191(1) (after table item 41)

Insert:

	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

28 After subsection 1192(8A)

Insert:

(8B) The student start‑up loan amount (see item 41A of the CPI Indexation Table in subsection 1191(1)) is not to be indexed on 1 January 2014, 1 January 2015 and 1 January 2016.

29 At the end of subsection 1223(1)

Add:

Note: The amount of a debt that arises under this subsection in relation to a student start‑up loan may be affected by section 1223ABG.

30 After section 1223ABE

Insert:

1223ABF Debts in respect of student start‑up loans

(1) If:

(a) a person has received a student start‑up loan for which the person qualified at a time (the qualification time) in a qualification period; and

(b) at a time between the qualification time and the end of the person’s enrolment test day, the person does not meet the condition in paragraph 1061ZVAB(1)(c) or (2)(c) that the person met at the qualification time;

then:

(d) the debt is taken to have arisen when the person received the loan.

Note 1: The conditions in paragraphs 1061ZVAB(1)(c) and (2)(c) relate to whether the person is qualified for youth allowance or austudy payment because the person is studying in an approved scholarship course (as defined in section 592M).

Note 2: The amount of a debt that arises under this subsection may be affected by section 1223ABG.

(2) A person’s enrolment test day, for a qualification period, is the earliest of the following days:

(a) if the approved scholarship course ends in the qualification period—the last day of the approved scholarship course;

(b) the last day of the qualification period;

(i) if the person’s qualification time for the qualification period was before the first day of the relevant approved scholarship course—the first day of that approved scholarship course;

(ii) otherwise—the day of the qualification time.

Note 1: In some circumstances, a person’s enrolment test day will be the same as the day of the person’s qualification time.

Note 2: For approved scholarship course, see section 592M.

(3) Subsection (1) does not apply if, in the Secretary’s opinion, the person does not meet the condition in paragraph 1061ZVAB(1)(c) or (2)(c) that the person met at the qualification time because of exceptional circumstances beyond the person’s control.

Note: The conditions in paragraphs 1061ZVAB(1)(c) and (2)(c) relate to whether the person is qualified for youth allowance or austudy payment because the person is studying in an approved scholarship course (as defined in section 592M).

1223ABG Student start‑up loan previously treated as part of accumulated SSL debt

(1) This section applies if:

(a) a debt arises under section 1223 or 1223ABF in relation to a student start‑up loan; and

(b) the Commissioner had treated the amount of the loan as if it were part of an accumulated SSL debt, but at a time since (the cessation time) has ceased to do so.

(2) The amount of the debt that arises under section 1223 or 1223ABF is taken to be so much of the supposed accumulated SSL debt as is, immediately before the cessation time, attributable to the amount of the loan.

31 After subparagraph 1229D(1)(b)(iii)

Insert:

(iiia) student start‑up loan (but the debt must not be an SSL debt or accumulated SSL debt within the meaning of Chapter 2AA);

Social Security (Administration) Act 1999

32 Subsection 10(1)

After “Part 4”, insert “(other than Division 2A)”.

33 After Subdivision EA of Division 1 of Part 3

Insert:

Subdivision EB—Time limits for claims for student start‑up loans

26C Time limit for claim

(1) A person’s claim for a student start‑up loan for a qualification period must be made before the end of the qualification period.

(2) Despite subsection (1), a person’s claim for a student start‑up loan for a qualification period in which the person is expected to complete the relevant approved scholarship course must be made at least 35 days before the course end date.

34 At the end of section 36

Add:

(4) If a person claims a student start‑up loan for a qualification period, the Secretary may determine the person’s claim at a time the Secretary considers appropriate, having regard to the principle that, generally, the time should be close to the start of the period of study concerned for the relevant approved scholarship course.

Note: For approved scholarship course, see section 592M of the 1991 Act.

(5) Nothing in subsection (4) affects the operation of section 39.

35 Subsection 39(1)

Omit “subsection (3)”, substitute “subsections (3) and (9)”.

36 At the end of section 39

Add:

(9) A claim for a student start‑up loan for a qualification period made before the start of the qualification period is taken to have been made on the first day of the qualification period.

37 Subsection 47(1) (after paragraph (ba) of the definition of lump sum benefit)

Insert:

(baa) a student start‑up loan; or

38 Subsection 47(4)

Omit “section 47DA”, substitute “sections 47DA and 47DB”.

39 After section 47DA

Insert:

47DB Student start‑up loans

(1) If a person is qualified for a student start‑up loan at the time referred to in subsection 1061ZVAB(3) on a particular day:

(a) the loan becomes payable to the person on that day; and

(b) the Secretary must pay the amount of the loan to the person as soon as reasonably practicable after that day.

(2) If:

(a) a person is qualified for a student start‑up loan on a particular day because the person is receiving youth allowance; and

(b) the whole or a part of the person’s instalment of youth allowance in respect of a period that included that day is paid to a parent of the person under section 45 of this Act;

the Secretary may pay the whole, or the same proportion, of the person’s loan to that parent or to any other person.

40 Section 58 (heading)

Repeal the heading, substitute:

58 Payment of social security payment after death

41 Paragraph 58(1)(a)

Omit “or pension bonus bereavement payment”, substitute “, pension bonus bereavement payment or a student start‑up loan”.

42 At the end of section 127

Add:

(4) The Secretary may not review a decision that is a reviewable decision under section 138A (certain decisions made by the Commissioner in relation to student start‑up loans).

43 After paragraph 129(4)(d)

Insert:

(da) a decision that is a reviewable decision under section 138A (certain decisions made by the Commissioner in relation to student start‑up loans); or

44 After Division 2 of Part 4

Insert:

Division 2A—Internal review of certain Commissioner decisions relating to student start‑up loans

138A Decisions reviewable under this Division

Each of the following is a reviewable decision for the purposes of this Division:

(a) a decision by the Commissioner under section 1061ZVGH of the 1991 Act (Commissioner may defer making assessments);

(b) a decision by the Commissioner under section 1061ZVGJ of the 1991 Act (Commissioner may amend assessments).

138B Commissioner must give reasons for reviewable decisions

(1) The Commissioner’s notice to a person of the making of a reviewable decision must include reasons for the decision.

(2) Subsection (1) does not affect an obligation, imposed upon the Commissioner by any other law, to give reasons for a decision.

138C Reviewer of decisions

(1) The Commissioner is the reviewer of a reviewable decision for the purposes of this Division, subject to subsection (2).

(2) If:

(a) the reviewable decision was made by a delegate of the Commissioner; and

(b) the decision is to be reconsidered by a delegate of the Commissioner;

then the delegate who reconsiders the decision must be a person who:

(d) occupies a position that is senior to that occupied by any person involved in making the decision.

138D Reviewer may reconsider reviewable decisions

(1) The reviewer of a reviewable decision may reconsider the decision if the reviewer is satisfied that there is sufficient reason to do so.

(2) The reviewer may reconsider the decision even if:

(a) an application for reconsideration of the decision has been made under section 138E; or

(b) the decision has been confirmed, varied or set aside under section 138E and an application has been made under section 138F for review of the decision.

(3) After reconsidering the decision, the reviewer must:

(a) confirm the decision; or

(b) vary the decision; or

(4) The reviewer’s decision (the decision on review) to confirm, vary or set aside the decision takes effect:

(a) on the day specified in the decision on review; or

(b) if a day is not specified—on the day on which the decision on review was made.

(5) The reviewer must give written notice of the decision on review to the person to whom that decision relates.

(6) The notice:

(a) must be given within a reasonable period after the decision is made; and

(b) must contain a statement of the reasons for the reviewer’s decision on review.

Note: Section 27A of the Administrative Appeals Tribunal Act 1975 requires the person to be notified of the person’s review rights.

138E Reconsideration of reviewable decisions on request

(1) A person whose interests are affected by a reviewable decision may request the reviewer to reconsider the decision.

(2) The person’s request must be made by written notice given to the reviewer within 28 days, or such longer period as the reviewer allows, after the day on which the person first received notice of the decision.

(3) The notice must set out the reasons for making the request.

(4) After receiving the request, the reviewer must reconsider the decision and:

(a) confirm the decision; or

(b) vary the decision; or

(5) The reviewer’s decision (the decision on review) to confirm, vary or set aside the decision takes effect:

(a) on the day specified in the decision on review; or

(b) if a day is not specified—on the day on which the decision on review was made.

(6) The reviewer must give the person written notice of the decision on review.

(7) The notice:

(a) must be given within a reasonable period after the decision on review is made; and

(b) must contain a statement of the reasons for the decision on review.

(8) The reviewer is taken, for the purposes of this Division, to have confirmed the decision if the reviewer does not give notice of a decision to the person within 45 days after receiving the person’s request.

Note: Section 27A of the Administrative Appeals Tribunal Act 1975 requires the person to be notified of the person’s review rights.

138F AAT review of reviewable decisions

An application may be made to the Administrative Appeals Tribunal for the review of a reviewable decision that has been confirmed, varied or set aside under section 138D (Reviewer may reconsider reviewable decisions) or 138E (Reconsideration of reviewable decisions on request).

45 At the end of section 144

Add:

; (t) a decision that is a reviewable decision under section 138A (certain decisions made by the Commissioner in relation to student start‑up loans);

(u) a decision under section 138D or 138E (review of certain decisions made by the Commissioner in relation to student start‑up loans).

Student Assistance Act 1973

46 Subsection 3(1)

Insert:

ABSTUDY SSL debt means a debt incurred under section 7B.

47 Subsection 3(1)

Insert:

ABSTUDY student start‑up loan means a loan for which a person qualifies under Division 1 of Part 2.

Note: Part 2 is taken to be part of the ABSTUDY Scheme and ABSTUDY student start‑up loans are taken to be made under the ABSTUDY Scheme: see section 6B.

48 Subsection 3(1)

Insert:

ABSTUDY student start‑up loan overpayment has the meaning given by subsection 38A(1).

49 Subsection 3(1)

Insert:

accumulated ABSTUDY SSL debt has the meaning given by section 8C.

50 Subsection 3(1)

Insert:

accumulated HELP debt has the same meaning as in the Higher Education Support Act 2003.

51 Subsection 3(1)

Insert:

approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.

52 Subsection 3(1)

Insert:

approved scholarship course has the same meaning as in the ABSTUDY Scheme.

53 Subsection 3(1)

Insert:

Commonwealth Education Costs Scholarship means a scholarship of that name provided for under the Commonwealth Scholarships Guidelines made for the purposes of Part 2‑4 of the Higher Education Support Act 2003.

54 Subsection 3(1)

Insert:

compulsory ABSTUDY SSL repayment amount means an amount that:

(a) is required to be paid in respect of an accumulated ABSTUDY SSL debt under section 9F; and

(b) is included in a notice of assessment made under section 9L.

55 Subsection 3(1)

Insert:

enrolment test day has the meaning given by subsection 38A(2).

56 Subsection 3(1)

Insert:

former accumulated ABSTUDY SSL debt has the meaning given by section 8B.

57 Subsection 3(1)

Insert:

HELP debt indexation factor has the same meaning as in the Higher Education Support Act 2003.

58 Subsection 3(1)

Insert:

HELP repayment income has the meaning given by 9G.

59 Subsection 3(1) (definition of income tax law)

Repeal the definition, substitute:

income tax law has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.

60 Subsection 3(1)

Insert:

minimum HELP repayment income has the meaning given by section 9H.

61 Subsection 3(1)

Insert:

qualification period, for an ABSTUDY student start‑up loan, means a period of 6 months starting on 1 January or 1 July in any year.

62 Subsection 3(1)

Insert:

repayable ABSTUDY SSL debt has the meaning given by section 9J.

63 Subsection 3(1)

Insert:

return means an income tax return within the meaning of subsection 995‑1(1) of the Income Tax Assessment Act 1997.

64 Subsection 3(1)

Insert:

scholarship‑entitled person has the meaning given by subsection 6D(2).

65 Subsection 3(1)

Insert:

tax file number has the same meaning as in Part VA of the Income Tax Assessment Act 1936.

66 Subsection 3(1)

Insert:

voluntary ABSTUDY SSL repayment means a payment made to the Commissioner in discharge of an accumulated ABSTUDY SSL debt or an ABSTUDY SSL debt. It does not include a payment made in discharge of a compulsory ABSTUDY SSL repayment amount.

67 After Part 1

Insert:

Part 2—ABSTUDY student start‑up loans

Division 1—Qualification for and amount of ABSTUDY student start‑up loan

6A Simplified outline of this Division

Broadly, full‑time students who are receiving Living Allowance might be qualified for an ABSTUDY student start‑up loan under the ABSTUDY Scheme. A student can qualify for up to 2 loans each calendar year.

6B ABSTUDY Scheme

(1) For the purposes of a reference in this Act or another law to the ABSTUDY Scheme:

(a) this Part is taken to be part of the ABSTUDY Scheme; and

(b) ABSTUDY student start‑up loans are taken to be made under the ABSTUDY Scheme.

(2) This Part does not limit the ABSTUDY Scheme. In particular, the ABSTUDY Scheme may make provision for matters relating to ABSTUDY student start‑up loans for which provision is not made in this Act.

6C Qualification for ABSTUDY student start‑up loan

(1) A person is qualified for an ABSTUDY student start‑up loan for a qualification period if, at the time in that period referred to in subsection (2):

(a) the person is qualified for a payment known as Living Allowance under the ABSTUDY Scheme and Living Allowance is payable to the person; and

(b) the person is receiving Living Allowance and would be receiving Living Allowance if any amounts of pharmaceutical allowance and rent assistance payable to the person under the ABSTUDY Scheme were disregarded for the purposes of working out the person’s rate of that allowance; and

(c) the person is qualified for Living Allowance because the person is undertaking full‑time study in a course of education that is an approved scholarship course; and

(e) the person has notified his or her tax file number to the Secretary and the Secretary has:

(i) verified the person’s tax file number in accordance with section 10B; or

(ii) obtained the correct tax file number in accordance with section 10C.

(2) For the purposes of subsection (1), the time is the earliest of the following:

(a) the time the Secretary determines the person’s claim for an ABSTUDY student start‑up loan;

(b) if the approved scholarship course ends in the qualification period—the start of the last day of the approved scholarship course;

6D Circumstances in which person is not qualified for ABSTUDY student start‑up loan

(1) Despite section 6C, a person is not qualified for an ABSTUDY student start‑up loan for a qualification period at the relevant time in that period if:

(a) a determination is in effect that the person is qualified for an ABSTUDY student start‑up loan for the qualification period; or

(b) a determination is in effect that the person is qualified for a student start‑up loan under the Social Security Act 1991 for the qualification period; or

(d) in the period of 6 months ending immediately before the time, the person:

(i) has received a payment known as a student start‑up scholarship payment under the scheme referred to in section 117 of the Veterans’ Entitlements Act 1986; or

(ii) has received a payment known as a student start‑up scholarship payment under the scheme referred to in section 258 of the Military Rehabilitation and Compensation Act 2004; or

(iii) has received the amount or value of a Commonwealth Education Costs Scholarship; or

(iv) was entitled to the amount or value of a Commonwealth Education Costs Scholarship but has not received the full entitlement only because the scholarship was suspended.

(2) A person is a scholarship‑entitled person if:

(a) any of the following (a scholarship) was received by the person in respect of a time before 1 January 2014:

(i) a student start‑up scholarship payment under section 592F of the Social Security Act 1991;

(ii) a payment under the ABSTUDY Scheme known as an ABSTUDY student start‑up scholarship payment;

(iii) the amount or value of a Commonwealth Education Costs Scholarship; and

(b) for a continuous period since the time in respect of which the person received the scholarship, the person has been receiving at least one of the following:

(i) youth allowance (within the meaning of the Social Security Act 1991);

(ii) austudy payment (within the meaning of the Social Security Act 1991);

(iii) payments under the ABSTUDY Scheme known as Living Allowance.

6E Amount of ABSTUDY student start‑up loan

(1) The amount of an ABSTUDY student start‑up loan for which a person is qualified on or after 1 January 2014 is $1,025.

(2) The amount of an ABSTUDY student start‑up loan is to be indexed under Division 2 of Part 3.16 of the Social Security Act 1991, on 1 January 2017 and each subsequent 1 January, as if it were a student start‑up loan amount referred to in the table in subsection 1191(1) of that Act.

Division 2—Indebtedness: incurring ABSTUDY SSL debts

7A Simplified outline of this Division

A person incurs an ABSTUDY SSL debt if the person receives an ABSTUDY student start‑up loan (except in certain circumstances when the loan is required to be recovered as a debt under this Act).

7B ABSTUDY SSL debts

(1) A person incurs an ABSTUDY SSL debt to the Commonwealth if:

(a) the person has received an ABSTUDY student start‑up loan for a qualification period; and

(b) the amount of the loan is not a debt under section 39.

(2) The ABSTUDY SSL debt is incurred by the person on the later of:

(a) the day the person received the loan; and

(b) the day after the person’s enrolment test day for the qualification period.

Note: For enrolment test day, see subsection 38A(2).

(3) The amount of the person’s ABSTUDY SSL debt is the amount of the loan, reduced by any amount repaid before the day on which the debt is incurred.

(4) Despite subsection (1), an ABSTUDY SSL debt is not incurred in relation to a loan if:

(a) the loan has been fully repaid before the day on which the ABSTUDY SSL debt in respect of the loan would be incurred; or

(b) the Secretary has formed an opinion under subsection 38A(3) in relation to the loan (relating to exceptional circumstances beyond the person’s control).

7C ABSTUDY SSL debt discharged by death

Upon the death of a person who owes an ABSTUDY SSL debt to the Commonwealth, the debt is taken to have been paid.

Division 3—Indebtedness: working out accumulated ABSTUDY SSL debts

8A Simplified outline of this Division

Each ABSTUDY SSL debt a person incurs is incorporated into the person’s accumulated ABSTUDY SSL debt. This accumulated ABSTUDY SSL debt forms the basis for working out the amounts the person is obliged to repay.

There are 2 stages to working out a person’s accumulated ABSTUDY SSL debt for a financial year.

In stage 1, the person’s former accumulated ABSTUDY SSL debt is worked out by adjusting the preceding financial year’s accumulated ABSTUDY SSL debt to take account of:

(a) changes in the Consumer Price Index; and

(b) the debts that the person incurs during the last 6 months of the preceding financial year; and

(d) compulsory ABSTUDY SSL repayment amounts in respect of the debt.

In stage 2, the person’s accumulated ABSTUDY SSL debt is worked out from:

(a) the person’s former accumulated ABSTUDY SSL debt; and

(b) the ABSTUDY SSL debts that the person incurs during the first 6 months of the financial year; and

8B Working out a former accumulated ABSTUDY SSL debt

(1) A person’s former ABSTUDY accumulated SSL debt, in relation to the person’s accumulated ABSTUDY SSL debt for a financial year, is worked out by multiplying:

(a) the amount worked out using the following method statement; by

(b) the HELP debt indexation factor for 1 June in that financial year.

Method statement

Step 1. Take the person’s accumulated ABSTUDY SSL debt for the immediately preceding financial year. (This amount is taken to be zero if the person has no accumulated ABSTUDY SSL debt for that financial year.)

Step 2. Add the sum of all of the ABSTUDY SSL debts (if any) that the person incurred during the last 6 months of the immediately preceding financial year.

Step 3. Subtract the sum of the amounts by which the person’s debts referred to in steps 1 and 2 are reduced because of any voluntary ABSTUDY SSL repayments that have been made during the period:

(a) starting on 1 June in the immediately preceding financial year; and

(b) ending immediately before the next 1 June.

Step 4. Subtract the sum of all of the person’s compulsory ABSTUDY SSL repayment amounts that:

(a) were assessed during that period (excluding any assessed as a result of a return given before that period); or

(b) were assessed after the end of that period as a result of a return given before the end of that period.

Step 5. Subtract the sum of the amounts by which any compulsory ABSTUDY SSL repayment amount of the person is increased (whether as a result of an increase in the person’s taxable income of an income year or otherwise) by an amendment of an assessment made during that period.

Step 6. Add the sum of the amounts by which any compulsory ABSTUDY SSL repayment amount of the person is reduced (whether as a result of a reduction in the person’s taxable income of an income year or otherwise) by an amendment of an assessment made during that period.

8C Working out an accumulated ABSTUDY SSL debt

(1) A person’s accumulated ABSTUDY SSL debt, for a financial year, is worked out as follows:

where:

ABSTUDY SSL debt repayments is the sum of all of the voluntary ABSTUDY SSL repayments (if any) paid, on or after 1 July in the financial year and before 1 June in that year, in reduction of the ABSTUDY SSL debts incurred in that year.

ABSTUDY SSL debts incurred is the sum of the amounts of all of the SSL debts (if any) that the person incurred during the first 6 months of the financial year.

former accumulated ABSTUDY SSL debt is the person’s former accumulated ABSTUDY SSL debt in relation to that accumulated ABSTUDY SSL debt.

(2) The person incurs the accumulated ABSTUDY SSL debt on 1 June in the financial year.

(3) The first financial year for which a person can have an accumulated ABSTUDY SSL debt is the financial year starting on 1 July 2014.

8D Rounding of amounts

(1) If, apart from this section, a person’s accumulated ABSTUDY SSL debt would be an amount consisting of a number of whole dollars and a number of cents, disregard the number of cents.

(2) If, apart from this section, a person’s accumulated ABSTUDY SSL debt would be an amount of less than one dollar, the person’s accumulated ABSTUDY SSL debt is taken to be zero.

8E Accumulated ABSTUDY SSL debt discharges earlier debts

(1) The accumulated ABSTUDY SSL debt that a person incurs on 1 June in a financial year discharges, or discharges the unpaid part of:

(a) any ABSTUDY SSL debt that the person incurred during the calendar year immediately preceding that day; and

(b) any accumulated ABSTUDY SSL debt that the person incurred on the immediately preceding 1 June.

(2) Nothing in subsection (1) affects the application of section 7B, 7C, 8B or 8C.

8F Accumulated ABSTUDY SSL debt discharged by death

(1) Upon the death of a person who has an accumulated ABSTUDY SSL debt, the accumulated ABSTUDY SSL debt is taken to be discharged.

(2) To avoid doubt, this section does not affect any compulsory ABSTUDY SSL repayment amounts required to be paid in respect of the accumulated ABSTUDY SSL debt, whether or not those amounts were assessed before the person’s death.

Division 4—Discharge of indebtedness

Subdivision A—Introduction

9A Simplified outline of this Division

A person who owes a debt to the Commonwealth under this Part may make voluntary ABSTUDY SSL repayments.

9B Debts under this Part

(1) The debts under this Part are:

(a) ABSTUDY SSL debts; and

(b) accumulated ABSTUDY SSL debts.

(2) To avoid doubt, debts that arise under section 39 are not debts under this Part.

(3) To avoid doubt, nothing in this section affects section 6B (about the relationship of this Part to the ABSTUDY Scheme).

Subdivision B—Voluntary discharge of indebtedness

9C Voluntary ABSTUDY SSL repayments in respect of debts

(1) A person may at any time make a payment in respect of a debt that the person owes to the Commonwealth under this Part.

(2) The payment must be made to the Commissioner.

9D Application of voluntary ABSTUDY SSL repayments

(1) Any money a person pays under this Subdivision to meet the person’s debts to the Commonwealth under this Part is to be applied in payment of those debts as the person directs at the time of the payment.

(2) If the person has not given any directions, or the directions given do not adequately deal with the matter, any money available is to be applied as follows:

(a) first, in discharge or reduction of any accumulated ABSTUDY SSL debt of the person;

(b) second, in discharge or reduction of:

(i) any ABSTUDY SSL debt of the person; or

(ii) if there is more than one such debt, those debts in the order in which they were incurred.

9E Refunding of payments

If:

(a) a person pays an amount to the Commonwealth under this Subdivision; and

(b) the amount exceeds the sum of:

(i) the amount required to discharge the total debt that the person owed to the Commonwealth under this Part; and

(ii) the total amount of the person’s primary tax debts (within the meaning of Part IIB of the Taxation Administration Act 1953);

the Commonwealth must refund to the person an amount equal to that excess.

Subdivision C—Compulsory discharge of indebtedness

9F Liability to repay amounts

(1) If:

(a) a person’s HELP repayment income for an income year exceeds the minimum HELP repayment income for the income year; and

(b) on 1 June immediately preceding the making of an assessment in respect of the person’s income of that income year, the person had an accumulated ABSTUDY SSL debt; and

(i) the person did not have an accumulated HELP debt; or

(ii) the amount required to be paid in respect of the person’s accumulated HELP debt for the income year would, if paid, fully discharge the person’s accumulated HELP debt;

the person is liable to pay to the Commonwealth, in accordance with this Subdivision, the amount worked out under section 9K in reduction of the person’s repayable ABSTUDY SSL debt.

(2) A person is not liable under this section to pay an amount for an income year if, under section 8 of the Medicare Levy Act 1986:

(a) no Medicare levy is payable by the person on the person’s taxable income for the income year; or

(b) the amount of the Medicare levy payable by the person on the person’s taxable income for the income year is reduced.

9G HELP repayment income

For the purposes of this Part, HELP repayment income has the same meaning as repayment income has in the Higher Education Support Act 2003.

9H Minimum HELP repayment income

For the purposes of this Part, minimum HELP repayment income has the same meaning as minimum repayment income has in the Higher Education Support Act 2003.

9J Repayable ABSTUDY SSL debt for an income year

(1) A person’s repayable ABSTUDY SSL debt for an income year is:

(a) the person’s accumulated ABSTUDY SSL debt referred to in paragraph 9F(1)(b) in relation to that income year; or

(b) if one or more amounts:

(i) have been paid in reduction of that debt; or

(ii) have been assessed under section 9L to be payable in respect of that debt;

the amount (if any) remaining after deducting from that debt the amount, or sum of the amounts, so paid or assessed to be payable.

9K Amounts payable to the Commonwealth

The amount that a person is liable to pay under section 9F, in respect of an income year, is an amount equal to so much of the person’s repayable ABSTUDY SSL debt for the income year as does not exceed:

(a) if subparagraph 9F(1)(c)(i) applies—the percentage of the person’s HELP repayment income that is applicable under the table in section 154‑20 of the Higher Education Support Act 2003; or

(b) if subparagraph 9F(1)(c)(ii) applies—the percentage of the person’s HELP repayment income that is applicable under the table in section 154‑20 of the Higher Education Support Act 2003, reduced by the amount required to be paid in respect of the person’s accumulated HELP debt for the income year.

Subdivision D—Assessments

9L Commissioner may make assessments

The Commissioner may, from any information in the Commissioner’s possession, whether from a return or otherwise, make an assessment of:

(a) the person’s accumulated ABSTUDY SSL debt on 1 June immediately before the making of the assessment; and

(b) the amount required to be paid in respect of that debt under section 9F.

9M Notification of notices of assessment of tax

If:

(a) the Commissioner is required to serve on a person a notice of assessment in respect of the person’s income of an income year under section 174 of the Income Tax Assessment Act 1936; and

(b) the Commissioner has made, in respect of the person, an assessment under section 9L of this Act of the amounts referred to in that section; and

notice of the assessment under that section may be served by specifying the amounts concerned in the notice referred to in paragraph (a).

9N Commissioner may defer making assessments

(1) A person may apply in the approved form to the Commissioner for deferral of the making of an assessment in respect of the person under section 9L.

(2) The application must specify:

(a) the income year for which the deferral is being sought; and

(b) the reasons for seeking the deferral.

(3) The income year specified in the application must be:

(a) the income year in which the person makes the application; or

(b) the immediately preceding income year; or

(4) The Commissioner may, on application by a person under this section, defer making an assessment in respect of the person under section 9L if the Commissioner is of the opinion that:

(a) if the assessment were made, payment of the assessed amount would cause serious hardship to the person; or

(b) there are other special reasons that make it fair and reasonable to defer making the assessment.

(5) The Commissioner may defer making the assessment for any period that he or she thinks appropriate.

(6) The Commissioner must, as soon as practicable after an application is made under this section:

(a) consider the matter to which the application relates; and

(b) notify the applicant of the Commissioner’s decision on the application.

Note: Deferrals of making assessments, or refusals of applications, are reviewable under Division 1A of Part 9.

9P Commissioner may amend assessments

(1) A person may apply in the approved form to the Commissioner for an amendment of an assessment made in respect of the person under section 9L so that:

(a) the amount payable under the assessment is reduced; or

(b) no amount is payable under the assessment.

(2) The application:

(a) must be made within 2 years after the day on which the Commissioner gives notice of the assessment to the person; or

(b) must specify the reasons justifying a later application.

(3) The Commissioner may, on application by a person under this section, amend an assessment made in respect of the person under section 9L so that:

(a) the amount payable under the assessment is reduced; or

(b) no amount is payable under the assessment;

if the Commissioner is of the opinion that:

(d) there are other special reasons that make it fair and reasonable to make the amendment.

(4) The Commissioner must, as soon as practicable after an application is made under this section:

(a) consider the matter to which the application relates; and

(b) notify the applicant of the Commissioner’s decision on the application.

Note: Amendments of assessments, or refusals of applications, are reviewable under Division 1A of Part 9.

Division 5—Tax administration matters

10A Simplified outline of this Division

The Secretary and the Commissioner may share information about tax file numbers for the purposes of administering ABSTUDY student start‑up loans. The Commissioner is also responsible for the recovery of debts under this Part and has functions and powers to fulfil that responsibility relating to returns, assessments, collection and other administrative matters.

10B Verification of tax file numbers

(1) The Secretary may provide to the Commissioner a tax file number that a person has notified to the Secretary for the purposes of paragraph 6C(1)(e), for the purpose of verifying that the number is the person’s tax file number.

(2) If the Commissioner is satisfied that the number is the person’s tax file number, the Commissioner may give the Secretary a written notice informing the Secretary accordingly.

10C When person with tax file number incorrectly notifies number

If the Commissioner is satisfied:

(a) that the tax file number that a person has notified to the Secretary for the purposes of paragraph 6C(1)(e):

(i) has been cancelled or withdrawn since the notification was given; or

(ii) is otherwise wrong; and

(b) that the person has a tax file number;

the Commissioner may give to the Secretary written notice of the incorrect notification and of the person’s tax file number.

10D When person without tax file number incorrectly notifies number

(1) If:

(a) the Commissioner is satisfied that the tax file number that a person notified to the Secretary for the purposes of paragraph 6C(1)(e):

(i) has been cancelled since the notification was given; or

(ii) is for any other reason not the person’s tax file number; and

(b) the Commissioner is not satisfied that the person has a tax file number;

the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.

(2) The Commissioner must give a copy of any notice under subsection (1) of this section to the person concerned, together with a written statement of the reasons for the decision to give the notice.

Note: Decisions to give notice under subsection (1) are reviewable under section 202F of the Income Tax Assessment Act 1936.

10E When tax file numbers are cancelled

(1) If the Commissioner cancels a tax file number issued to a person who has notified the tax file number to the Secretary for the purposes of paragraph 6C(1)(e), the Commissioner may give to the Secretary a written notice informing the Secretary accordingly.

(2) The Commissioner must give a copy of any notice under subsection (1) of this section to the person concerned, together with a written statement of the reasons for the decision to give the notice.

Note: Decisions to give notice under subsection (1) are reviewable under section 202F of the Income Tax Assessment Act 1936.

10F Returns, assessments, collection and recovery

Subject to Division 4 and this Division:

(a) Part IV of the Income Tax Assessment Act 1936; and

(b) Division 5 of the Income Tax Assessment Act 1997; and

apply, so far as they are capable of application, in relation to a compulsory ABSTUDY SSL repayment amount of a person as if it were income tax assessed to be payable by a taxpayer by an assessment made under Part IV of the Income Tax Assessment Act 1936.

10G Charges and civil penalties for failing to meet obligations

(1) Part 4‑25 in Schedule 1 to the Taxation Administration Act 1953 has effect as if:

(a) any compulsory ABSTUDY SSL repayment amount of a person were income tax payable by the person in respect of the income year in respect of which the assessment of that debt was made; and

(b) Division 1 so far as it relates to tax file numbers, and Divisions 2, 3, 4 and this Division, were income tax laws.

(2) Subsection (1) does not have the effect of making a person liable to a penalty for any act or omission that happened before the commencement of this subsection.

10H Pay as you go (PAYG) withholding

Part 2‑5 (other than section 12‑55 and Subdivisions 12‑E, 12‑F and 12‑G) in Schedule 1 to the Taxation Administration Act 1953 applies, so far as it is capable of application, in relation to the collection of amounts of a compulsory ABSTUDY SSL repayment amount of a person as if the compulsory ABSTUDY SSL repayment amount were income tax.

10J Pay as you go (PAYG) instalments

Division 45 in Schedule 1 to the Taxation Administration Act 1953 applies, so far as it is capable of application, in relation to the collection of a compulsory ABSTUDY SSL repayment amount of a person as if the compulsory ABSTUDY SSL repayment amount were income tax.

10K Administration of this Part

The Commissioner has the general administration of:

(a) Division 1 so far as it relates to tax file numbers; and

(b) Divisions 2, 3, 4 and this Division; and

(c) Division 1A of Part 9 (Internal review of certain Commissioner decisions relating to ABSTUDY student start‑up loans).

Note: One effect of this is that these Divisions are taxation laws for the purposes of the Taxation Administration Act 1953.

68 Section 38 (definition of ABSTUDY debt)

Repeal the definition, substitute:

ABSTUDY debt means:

(a) an amount paid under the ABSTUDY Scheme (also known as the Aboriginal Study Assistance Scheme) that should not have been paid; or

(b) an ABSTUDY student start‑up loan overpayment.

Note: The amount in paragraph (a) is a debt under paragraph (a) of the definition of debt in this section. The amount in paragraph (b) is a debt under paragraph (aa) of the definition of debt in this section

69 Section 38 (after paragraph (a) of the definition of debt)

Insert:

(aa) an ABSTUDY student start‑up loan overpayment;

70 Section 38 (paragraph (c) of the definition of debt)

Omit “or (b)”, substitute “, (aa) or (b)”.

71 After section 38

Insert:

38A ABSTUDY student start‑up loan overpayments

(1) If:

(a) a person has received an ABSTUDY student start‑up loan for which the person qualified at a time (the qualification time) in a qualification period; and

(b) at a time between the qualification time and the end of the person’s enrolment test day, the person does not meet the condition in paragraph 6C(1)(c) that the person met at the qualification time;

then the amount of the loan is an ABSTUDY student start‑up loan overpayment.

Note: The condition in paragraph 6C(1)(c) relates to whether the person is qualified for Living Allowance because the person is studying in an approved scholarship course (as defined in the ABSTUDY Scheme).

(2) A person’s enrolment test day, for a qualification period, is the earliest of the following days:

(a) if the approved scholarship course ends in the qualification period—the last day of the approved scholarship course;

(b) the last day of the qualification period;

(i) if the person’s qualification time for the qualification period was before the first day of the relevant approved scholarship course—the first day of that approved scholarship course;

(ii) otherwise—the day of the qualification time.

Note: In some circumstances, a person’s enrolment test day will be the same as the day of the person’s qualification time.

(3) Subsection (1) does not apply if, in the Secretary’s opinion, the person does not meet the condition in paragraph 6C(1)(c) that the person met at the qualification time because of exceptional circumstances beyond the person’s control.

72 Section 39

Before “If”, insert “(1)”.

73 Paragraph 39(a)

Omit “or (b)”, substitute “, (aa) or (b)”.

74 At the end of section 39

Add:

Note: The amount of a debt that arises because of an ABSTUDY student start‑up loan overpayment may be affected by section 39AAA.

(2) A debt that arises under subsection (1) because of an ABSTUDY student start‑up loan overpayment is taken to have arisen when the person received the loan to which the overpayment relates.

75 After section 39

Insert:

39AAA ABSTUDY student start‑up loan previously treated as part of accumulated ABSTUDY SSL debt

(1) This section applies if:

(a) a debt arises under section 39 because of an ABSTUDY student start‑up loan overpayment in relation to an ABSTUDY student start‑up loan; and

(b) the Commissioner had treated the amount of the loan as if it were part of an accumulated ABSTUDY SSL debt, but at a time since (the cessation time) has ceased to do so.

(2) The amount of the debt that arises under section 39 is taken to be so much of the supposed accumulated ABSTUDY SSL debt as is, immediately before the cessation time, attributable to the amount of the loan.

76 Subsection 44A(5)

Omit “subsection (6)”, substitute “subsections (6) and (7)”.

77 Subsection 44A(7)

Repeal the subsection, substitute:

(7) Subsection (5) does not apply in relation to qualification for an ABSTUDY student start‑up loan under section 6C.

78 After subsection 55A(1)

Insert:

(1AAA) Payments in relation to ABSTUDY student start‑up loans are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.

79 Section 302

Before “Unless”, insert “(1)”.

80 At the end of section 302

Add:

(2) This Division does not apply to a decision that is a reviewable decision under section 308A (certain decisions made by the Commissioner in relation to ABSTUDY student start‑up loans).

81 After Division 1 of Part 9

Insert:

Division 1A—Internal review of certain Commissioner decisions relating to ABSTUDY student start‑up loans

308A Decisions reviewable under this Division

Each of the following is a reviewable decision for the purposes of this Division:

(a) a decision by the Commissioner under section 9N (Commissioner may defer making assessments);

(b) a decision by the Commissioner under section 9P (Commissioner may amend assessments).

308B Commissioner must give reasons for reviewable decisions

(1) The Commissioner’s notice to a person of the making of a reviewable decision must include reasons for the decision.

(2) Subsection (1) does not affect an obligation, imposed upon the Commissioner by any other law, to give reasons for a decision.

308C Reviewer of decisions

(1) The Commissioner is the reviewer of a reviewable decision for the purposes of this Division, subject to subsection (2).

(2) If:

(a) the reviewable decision was made by a delegate of the Commissioner; and

(b) the decision is to be reconsidered by a delegate of the Commissioner;

then the delegate who reconsiders the decision must be a person who:

(d) occupies a position that is senior to that occupied by any person involved in making the decision.

308D Reviewer may reconsider reviewable decisions

(1) The reviewer of a reviewable decision may reconsider the decision if the reviewer is satisfied that there is sufficient reason to do so.

(2) The reviewer may reconsider the decision even if:

(a) an application for reconsideration of the decision has been made under section 308E; or

(b) the decision has been confirmed, varied or set aside under section 308E and an application has been made under section 308F for review of the decision.

(3) After reconsidering the decision, the reviewer must:

(a) confirm the decision; or

(b) vary the decision; or

(4) The reviewer’s decision (the decision on review) to confirm, vary or set aside the decision takes effect:

(a) on the day specified in the decision on review; or

(b) if a day is not specified—on the day on which the decision on review was made.

(5) The reviewer must give written notice of the decision on review to the person to whom that decision relates.

(6) The notice:

(a) must be given within a reasonable period after the decision is made; and

(b) must contain a statement of the reasons for the reviewer’s decision on review.

Note: Section 27A of the Administrative Appeals Tribunal Act 1975 requires the person to be notified of the person’s review rights.

308E Reconsideration of reviewable decisions on request

(1) A person whose interests are affected by a reviewable decision may request the reviewer to reconsider the decision.

(3) The notice must set out the reasons for making the request.

(4) After receiving the request, the reviewer must reconsider the decision and:

(a) confirm the decision; or

(b) vary the decision; or

(5) The reviewer’s decision (the decision on review) to confirm, vary or set aside the decision takes effect:

(a) on the day specified in the decision on review; or

(b) if a day is not specified—on the day on which the decision on review was made.

(6) The reviewer must give the person written notice of the decision on review.

(7) The notice:

(a) must be given within a reasonable period after the decision on review is made; and

(b) must contain a statement of the reasons for the decision on review.

Note: Section 27A of the Administrative Appeals Tribunal Act 1975 requires the person to be notified of the person’s review rights.

308F AAT review of reviewable decisions

An application may be made to the Administrative Appeals Tribunal for the review of a reviewable decision that has been confirmed, varied or set aside under section 308D (Reviewer may reconsider reviewable decisions) or 308E (Reconsideration of reviewable decisions on request).

82 Before paragraph 313(a)

Insert:

(aa) that is a reviewable decision under section 308A (certain decisions made by the Commissioner in relation to ABSTUDY student start‑up loans); or

(ab) under section 308D or 308E (review of decisions made by the Commissioner in relation to ABSTUDY student start‑up loans); or

Taxation Administration Act 1953

83 Section 8AAZA

Insert:

compulsory ABSTUDY SSL repayment amount has the same meaning as in the Student Assistance Act 1973.

84 Section 8AAZA

Insert:

compulsory SSL repayment amount has the same meaning as in Chapter 2AA of the Social Security Act 1991.

85 After paragraph 8AAZLD(aa)

Insert:

(ab) then against any compulsory SSL repayment amount of the entity; and

(ac) then against any compulsory ABSTUDY SSL repayment amount of the entity; and

86 Section 6‑1 in Schedule 1

After “(HELP)”, insert “, liability to repay debts in relation to Student Start‑up Loans and ABSTUDY Student Start‑up Loans”.

87 After paragraph 11‑1(ca) in Schedule 1

Insert:

(cb) amounts of liabilities to the Commonwealth under Chapter 2AA of the Social Security Act 1991; and

(cc) amounts of liabilities to the Commonwealth under Part 2 of the Student Assistance Act 1973; and

88 After paragraph 15‑30(ca) in Schedule 1

Insert:

(cb) the percentages specified in section 1061ZVGE (about repayments of accumulated SSL debt) of the Social Security Act 1991 for any financial year starting on or after 1 July 2014;

(cc) the percentages specified in section 9K (about repayments of accumulated ABSTUDY SSL debt) of the Student Assistance Act 1973 for any financial year starting on or after 1 July 2014;

89 After paragraph 45‑5(1)(ca) in Schedule 1

Insert:

(cb) amounts of liabilities to the Commonwealth under Chapter 2AA of the Social Security Act 1991; and

(cc) amounts of liabilities to the Commonwealth under Part 2 of the Student Assistance Act 1973; and

90 Section 45‑340 in Schedule 1 (method statement, after step 3)

Insert:

Step 3AA. The amount (if any) that you would have been liable to pay for the *base year in respect of an *accumulated SSL debt if your taxable income for the base year had been your *adjusted taxable income, or your *adjusted withholding income, for that year is worked out.

Step 3AB. The amount (if any) that you would have been liable to pay for the *base year in respect of an *accumulated ABSTUDY SSL debt if your taxable income for the base year had been your *adjusted taxable income, or your *adjusted withholding income, for that year is worked out.

91 Section 45‑340 in Schedule 1 (method statement, step 4)

After “3”, insert “, 3AA, 3AB”.

92 Section 45‑375 in Schedule 1 (method statement, after step 3)

Insert:

Step 3AA. The amount (if any) that you would have been liable to pay for the variation year in respect of an *accumulated SSL debt if your taxable income for that year had been your *adjusted assessed taxable income for that year is worked out.

Step 3AB. The amount (if any) that you would have been liable to pay for the variation year in respect of an *accumulated ABSTUDY SSL debt if your taxable income for that year had been your *adjusted assessed taxable income for that year is worked out.

93 Section 45‑375 in Schedule 1 (method statement, step 4)

After “3”, insert “, 3AA, 3AB”.

94 Subsection 250‑10(2) in Schedule 1 (after table item 36A)

Insert:

36B	compulsory SSL repayment amount under the Social Security Act 1991	5‑5	Income Tax Assessment Act 1997
36C	compulsory ABSTUDY SSL repayment amount under the Student Assistance Act 1973	5‑5	Income Tax Assessment Act 1997

95 Subsection 355‑65(2) in Schedule 1 (cell at table item 1, column headed “The record is made for or the disclosure is to...”)

At the end of the cell, add “or to the Student Assistance Act 1973 so far as it relates to ABSTUDY student start‑up loans (within the meaning of that Act) and debts relating to such loans”.

Taxation (Interest on Overpayments and Early Payments) Act 1983

96 Subsection 3(1)

Insert:

compulsory ABSTUDY SSL repayment amount has the same meaning as in the Student Assistance Act 1973.

97 Subsection 3(1)

Insert:

compulsory SSL repayment amount has the same meaning as in Chapter 2AA of the Social Security Act 1991.

98 Subsection 3C(1) (after table item 45)

Insert:

46	Amounts that are treated under Part 2AA.4 of the Social Security Act 1991 as if they were income tax
47	Amounts that are treated under Division 5 of Part 2 of the Student Assistance Act 1973 as if they were income tax

99 After subparagraph 8A(1)(a)(iia)

Insert:

(iib) compulsory SSL repayment amount; or

(iic) compulsory ABSTUDY SSL repayment amount; or

100 After paragraph 8A(2)(ba)

Insert:

(bb) compulsory SSL repayment amount; or

(bc) compulsory ABSTUDY SSL repayment amount; or

101 After subparagraph 8E(1)(d)(iii)

Insert:

(iiia) a compulsory SSL repayment amount that is notified in the notice of assessment;

(iiib) a compulsory ABSTUDY SSL repayment amount that is notified in the notice of assessment;

102 After subparagraph 8E(2)(d)(iii)

Insert:

(iiia) a compulsory SSL repayment amount, worked out by reference to the person’s taxable income of the year of income, payable by the person immediately before the post‑notice crediting;

(iiib) a compulsory ABSTUDY SSL repayment amount, worked out by reference to the person’s taxable income of the year of income, payable by the person immediately before the post‑notice crediting;

103 Subparagraph 12A(1)(a)(iv)

Repeal the subparagraph, substitute:

(iv) refunds the whole or part of a payment made by a person on account of something listed in subsection (1A); and

104 After subsection 12A(1)

Insert:

(1A) For the purposes of subparagraph (1)(a)(iv), the following are listed:

(a) income tax;

(b) compulsory repayment amount;

(d) compulsory ABSTUDY SSL repayment amount;

(e) FS assessment debt;

(f) interest under section 102AAM of the Tax Act.

105 Subsection 12A(2)

Repeal the subsection, substitute:

(2) A reference in subparagraph (1)(a)(iv) to a person making a payment on account of something listed in subsection (1A) does not include a reference to the making of a deduction or payment under Division 5 of the Tax Act.

Schedule 7—Paid parental leave

Paid Parental Leave Act 2010

1 Section 4 (paragraph relating to Part 3‑3)

Omit “(e.g. the person is a contractor and so does not have an employer)”, substitute “(e.g. the person’s employer does not make an election to pay instalments to the person)”.

2 Section 4 (paragraph relating to Part 3‑3)

Omit “is being reviewed or”.

3 Section 4 (paragraph relating to Part 3‑5)

Repeal the paragraph, substitute:

Part 3‑5 is about employer determinations. An employer is only required to pay instalments to a person if an employer determination is in force for the employer and the person. An employer determination cannot be made unless certain conditions are met (e.g. the employer has made an election to pay instalments to the person).

4 Section 6 (definition of acceptance notice)

Omit “section 103”, substitute “paragraph 103(1)(a)”.

5 Section 6 (definition of bank account information)

Omit “subsection 104(2)”, substitute “paragraph 109(2)(b)”.

6 Section 6 (definition of employer determination decision)

Repeal the definition.

7 Section 6

Insert:

non‑acceptance notice: see paragraph 103(1)(b).

8 Section 6 (definition of transfer day)

Omit “84(3), (4) and (5)”, substitute “84(4) and (5)”.

9 Subsection 64(1) (note)

Omit “Sections 93 and 94 affect”, substitute “Section 94 affects”.

10 Section 83 (third paragraph)

Omit “is being reviewed or”.

11 Subsection 84(3)

Repeal the subsection.

12 Section 85 (heading)

Repeal the heading, substitute:

85 Payment of arrears—employer determination revoked before coming into force

13 Subsection 85(1)

Repeal the subsection, substitute:

(1) This section applies if:

(a) the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked); and

(b) the employer determination made for the person and the person’s employer has never come into force.

14 Subsection 85(3)

Omit “or (b)”.

15 Section 93

Repeal the section.

16 Section 100

Repeal the section, substitute:

This Part is about employer determinations. An employer is only required to pay instalments to a person if an employer determination has been made and is in force for the employer and the person.

An employer determination cannot be made unless certain conditions are met. One of those conditions is that the employer has made an election to pay instalments and that election applies to the person.

Even though an employer determination is made, the obligations on the employer to pay instalments to the person only arise when the employer determination is in force. An employer determination comes into force when the employer gives the Secretary an acceptance notice. Once the determination comes into force, it stays in force unless the Secretary revokes it.

17 Paragraphs 101(1)(b) and (c)

Repeal the paragraphs, substitute:

(b) the employer has made an election under section 109 to pay instalments and that election applies to the person; and

18 Paragraph 101(1)(e)

Repeal the paragraph.

19 Paragraph 101(1)(f)

Omit “(c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))”, substitute “(b) to (d) are satisfied in relation to more than one employer of the person”.

20 Subsection 101(2)

Repeal the subsection.

21 Section 103

Repeal the section, substitute:

103 Employer response to notice of employer determination

(1) If an employer is given a notice under section 102 that an employer determination has been made, the employer may, within the period referred to in subsection (2):

(a) give the Secretary a written notice (the acceptance notice) that complies with section 104; or

(b) give the Secretary notice (the non‑acceptance notice), orally or in writing, declaring that the employer does not accept the employer’s obligations to pay instalments to the person.

(2) For the purposes of subsection (1), the period is 14 days, or such longer period allowed by the Secretary, after the date of the notice given under section 102.

22 Subsections 104(2) and (5)

Repeal the subsections.

23 Section 105

Repeal the section.

24 Subsection 107(1)

Omit “or (3)”.

25 Subsection 107(2) (heading)

Repeal the heading.

26 Subsection 107(2)

Omit “or a compliance notice given under section 157”.

27 Subsection 107(3)

Repeal the subsection.

28 Subsection 108(1) (after table item 1)

Insert:

The employer has given a non‑acceptance notice for the person under paragraph 103(1)(b).

The day of the revocation.

29 Subsection 108(1) (table item 2, column 1)

Omit “for the person as required by a compliance notice given for a contravention of”, substitute “or a non‑acceptance notice for the person in the period referred to in”.

30 Subsection 108(6)

Repeal the subsection.

31 Subsection 109(1)

After “An employer”, insert “who has an ABN”.

32 Paragraph 109(2)(b)

Repeal the paragraph, substitute:

(b) contain the following information (bank account information) about an account held and maintained by the employer with a financial institution into which PPL funding amounts can be paid:

(i) the account number;

(ii) the BSB number of the account;

(iii) the name in which the account is held;

(iv) the name of the financial institution.

33 Section 146 (table items 10 and 11)

Repeal the items.

34 Subsection 157(1)

Repeal the subsection, substitute:

Compliance notice given by Secretary

(1) This section applies if the Secretary reasonably believes that a person has contravened subsection 82(2) (which deals with notifying the Secretary if certain events happen).

35 Subsection 159(1)

Omit “one or more”, substitute “either or both”.

36 Paragraphs 159(1)(b) and (c)

Repeal the paragraphs.

37 Section 202 (last paragraph)

Repeal the paragraph, substitute:

The third kind of review is where an employer applies for internal review of decisions that affect the employer in relation to PPL funding amounts (those decisions are “employer funding amount decisions”).

38 Subsection 203(2) (note 1)

Repeal the note.

39 Subsection 203(2) (note 2)

Omit “Note 2”, substitute “Note”.

40 Subsection 205(1)

Omit “, 207”.

41 Section 207

Repeal the section.

42 Subsection 209(2)

Omit “, other than an application under section 207 (which deals with application for review of employer determination decisions),”.

43 Paragraphs 210(2)(a) and (b)

Omit “an employer determination decision or”.

44 Paragraph 212(1)(c)

Repeal the paragraph.

45 Subsection 212(5)

Omit “or (1)(c)”.

46 Paragraphs 223(1)(a), (b), (c) and (d)

Omit “an employer determination decision or”.

47 Subsection 224(1)

Repeal the subsection.

48 Subsection 224(2)

Omit “if the decision is an employer funding amount decision”.

49 Subsection 224(3)

Omit “(1) or”.

50 Paragraph 225(2)(b)

Repeal the paragraph.

51 Subsection 278(1)

Omit “(1)”.

52 Subsection 278(2)

Repeal the subsection.

53 Subsection 299(1)

Repeal the subsection, substitute:

(1) The PPL rules or the regulations may provide that a person may make an election under section 109 to pay instalments to another person if both persons are in a relationship that is similar to the relationship between an employer and an employee.

Part 2—Application and transitional provisions

54 Application of amendments

The amendments made by Part 1 of this Schedule apply in relation to an employer determination that is made on or after the commencement of this Schedule in relation to a claim for parental leave pay that is made before, on or after that commencement.

55 Transitional provision—elections made before commencement

An election under section 109 of the Paid Parental Leave Act 2010 that is in force immediately before the commencement of this Schedule ceases to be in force at that commencement.

56 Transitional provision—revoking employer determinations made before commencement

(1) This item applies if:

(a) an employer determination was made before the commencement of this Schedule for a person and the person’s employer; and

(b) the determination had not been revoked before that commencement; and

(2) The Secretary must revoke the determination.

(3) The Paid Parental Leave Act 2010 applies as if a revocation under subitem (2) of this item were made under subsection 108(1) of that Act.

Schedule 8—Pension bonus scheme

Veterans’ Entitlements Act 1986

1 Section 92A

Omit:

• A person who wants to get a pension bonus must register as a member of the pension bonus scheme.

substitute:

• A person who wants to get a pension bonus must register as a member of the pension bonus scheme. An application for registration cannot be made on or after 1 March 2014.

2 Section 92D

Before “A”, insert “(1)”.

3 At the end of section 92D

Add:

(2) However, a person cannot make an application on or after 1 March 2014.

4 Subsections 92H(1) and (2) (notes)

Repeal the notes.

5 Subsections 92H(3) to (7)

Repeal the subsections.

6 Saving provision

Despite the amendments made by this Schedule, if:

(a) before the commencement of this item, an application under section 92D of the Social Security Act 1991 was lodged; and

(b) the application was lodged during an extended period referred to in subsection 92H(3) of that Act;

then that subsection, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to that application.

7 Section 45T

Omit:

• A person who wants to get a pension bonus must register as a member of the pension bonus scheme.

substitute:

• A person who wants to get a pension bonus must register as a member of the pension bonus scheme. An application for registration cannot be made on or after 1 March 2014.

8 Section 45TD

Before “A”, insert “(1)”.

9 At the end of section 45TD

Add:

(2) However, a person cannot make an application on or after 1 March 2014.

10 Subsections 45TH(1) and (2) (notes)

Repeal the notes.

11 Subsections 45TH(3) to (7)

Repeal the subsections.

12 Saving provision

Despite the amendments made by this Schedule, if:

(a) before the commencement of this item, an application under section 45TD of the Veterans’ Entitlements Act 1986 was lodged; and

(b) the application was lodged during an extended period referred to in subsection 45TH(3) of that Act;

then that subsection, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to that application.

Schedule 9—Indexation

Family Assistance Legislation Amendment (Child Care Budget Measures) Act 2011

1 Paragraph 84F(ea)

Omit “and 30 June 2014”, substitute “, 30 June 2014, 30 June 2015, 30 June 2016 and 30 June 2017”.

2 Subclause 3(6A) of Schedule 4 (heading)

Repeal the heading, substitute:

No indexation of CCR limit for certain years

3 Subclause 3(6B) of Schedule 4

Omit “and 1 July 2013”, substitute “, 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016”.

4 Subclause 3(6B) of Schedule 4 (note)

Omit “1 July 2014”, substitute “1 July 2017”.

5 Transitional provision

For the purposes of working out the indexed amount for the CCR limit on 1 July 2017 under Schedule 4 to the A New Tax System (Family Assistance) Act 1999, the current figure for the CCR limit immediately before that day is taken to be $7,500.

6 Subclause 3(7) of Schedule 4 (heading)

Repeal the heading, substitute:

No indexation of certain income limits for certain years

7 Subclause 3(7) of Schedule 4

Omit “and 1 July 2013”, substitute “, 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016”.

8 Subclause 3(8) of Schedule 4 (heading)

Repeal the heading, substitute:

No indexation of FTB gross supplement amount (A) and (B) for certain years

9 Subclause 3(8) of Schedule 4

Omit “and 1 July 2013”, substitute “, 1 July 2013, 1 July 2014, 1 July 2015 and 1 July 2016”.

10 Item 5 of Schedule 1

Repeal the item.

Paid Parental Leave Act 2010

11 Section 30

Omit “30 June 2014”, substitute “30 June 2017”.

12 Paragraph 41(a)

Omit “1 July 2014”, substitute “1 July 2017”.

13 Subsection 42(1)

Omit “1 July 2014”, substitute “1 July 2017”.

14 Section 115CA

Omit “30 June 2014”, substitute “30 June 2017”.

Schedule 10—Reduction of period for temporary absence from Australia

A New Tax System (Family Assistance) (Administration) Act

1 Subsection 24(1)

Omit “3 years” (wherever occurring), substitute “56 weeks”.

2 Paragraph 24(2)(a)

Omit “3 years”, substitute “56 weeks”.

3 Subsection 24(4)

Omit “3 years”, substitute “56 weeks”.

4 Paragraph 24(5)(a)

Omit “3 years”, substitute “56 weeks”.

5 At the end of section 24

Add:

Extension of 56 week period in certain circumstances

(7) The Secretary may extend the 56 week period (the initial period) referred to in subsection (1), (2), (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that the child mentioned in subsection (1) or (2), or the individual mentioned in subsection (4) or (5), (in each case, the person) is unable to return to Australia within the initial period because of any of the following events:

(a) a serious accident involving the person or a family member of the person;

(b) a serious illness of the person or a family member of the person;

(d) the death of a family member of the person;

(e) the person’s involvement in custody proceedings in the country in which the person is located;

(f) a legal requirement for the person to remain outside Australia in connection with criminal proceedings (other than criminal proceedings in respect of a crime alleged to have been committed by the person);

(g) robbery or serious crime committed against the person or a family member of the person;

(h) a natural disaster in the country in which the person is located;

(i) political or social unrest in the country in which the person is located;

(j) industrial action in the country in which the person is located;

(k) a war in the country in which the person is located.

(8) The Secretary must not extend the initial period under subsection (7) unless:

(a) the event occurred or began during the initial period; and

(b) if the event is political or social unrest, industrial action or war—the person is not willingly involved in, or willingly participating in the event.

(9) The Secretary may extend the 56 week period referred to in subsection (1), (2), (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that, under the Medical Treatment Overseas Program administered by the Minister who administers the National Health Act 1953, financial assistance is payable in respect of the absence from Australia of the child mentioned in subsection (1) or (2) or the individual mentioned in subsection (4) or (5).

(10) The Secretary may extend the 56 week period referred to in subsection (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that the individual mentioned in the subsection is unable to return to Australia within the 56 week period because the individual is:

(a) deployed outside Australia as a member of the Defence Force, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or

(b) deployed outside Australia, for the purpose of capacity‑building or peacekeeping functions, as:

(i) a member or a special member of the Australian Federal Police; or

(ii) a protective service officer within the meaning of the Australian Federal Police Act 1979.

6 Paragraph 30A(1)(c)

Omit “3 years”, substitute “56 weeks”.

7 Paragraph 30B(1)(c)

Omit “3 years”, substitute “56 weeks”.

8 Application provision

The amendments made by items 1 to 7 apply in relation to an individual’s eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.

Paid Parental Leave Act 2010

9 Paragraph 46(1)(b)

Omit “3 years”, substitute “56 weeks”.

10 Subsection 46(2) (heading)

Repeal the heading, substitute:

Effect of a person’s return to Australia within 56 weeks

11 Paragraph 46(2)(a)

Omit “3 years”, substitute “56 weeks”.

12 Subsection 46(3) (heading)

Repeal the heading, substitute:

Effect of a person’s return to Australia after 56 weeks

13 At the end of section 46

Add:

Extension of 56 week period for Australian Defence Force and Australian Federal Police deployments

(4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:

(a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or

(b) deployed outside Australia, for the purpose of capacity‑building or peacekeeping functions, as:

(i) a member or a special member of the Australian Federal Police; or

(ii) a protective service officer within the meaning of the Australian Federal Police Act 1979.

Extension of 56 week period for events or circumstances prescribed in the PPL rules

(5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:

(a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or

(b) a circumstance prescribed by the PPL rules applies.

14 Application provision

(1) The amendments made by items 9 to 13 apply in relation to a person’s eligibility for parental leave pay and dad and partner pay for a child born on or after 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.

(2) The following provisions of the Paid Parental Leave Act 2010 apply in relation to this item as if this item were a provision of that Act:

(a) section 275 (which deals with how that Act applies to an adopted child);

(b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances);

(c) section 277A (which deals with how that Act applies to claims for dad and partner pay made in prescribed circumstances).

Schedule 11—Extending the deeming rules to account‑based income streams

Division 1B—Income from financial assets (including income streams (short term) and certain income streams (long term))

1 Subsection 8(1) (note 1 at the end of the definition of income)

Omit “sections 1076‑1084 (deemed income from financial assets), sections 1095 to 1099DAA (income from income streams)”, substitute “Division 1B of Part 3.10 (income from financial assets (including income streams (short term) and certain income streams (long term)), Division 1C of Part 3.10 (income from income streams not covered by Division 1B of Part 3.10)”.

2 Subsection 8(1) (note 3 at the end of the definition of ordinary income)

Omit “sections 1076‑1084 (deemed income from financial assets) and sections 1095‑1099DAA (income from income streams)”, substitute “Division 1B of Part 3.10 (income from financial assets (including income streams (short term) and certain income streams (long term)) and Division 1C of Part 3.10 (income from income streams not covered by Division 1B of Part 3.10)”.

3 Subsection 9(1) (at the end of paragraph (h) of the definition of financial investment)

Add “or”.

4 Subsection 9(1) (after paragraph (h) of the definition of financial investment)

Insert:

(i) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or

(j) an asset‑tested income stream (long term) that is an annuity (within the meaning of the Superannuation Industry (Supervision) Act 1993) provided under a contract that meets the requirements determined in an instrument under subsection (1EA);

5 Subsection 9(1C) (notes 4 and 5)

Repeal the notes.

6 After subsection 9(1E)

Insert:

(1EA) The Minister may, by legislative instrument, determine requirements for the purposes of paragraph (j) of the definition of financial investment in subsection (1).

7 Point 1064‑E1 (note 2)

Omit “deemed income from financial assets (sections 1076 to 1084)”, substitute “income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 1B of Part 3.10)”.

8 Point 1064‑E1 (note 2)

Omit “income from income streams (sections 1095 to 1099DAA)”, substitute “income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)”.

9 Point 1066‑E1 (note 2)

10 Point 1066‑E1 (note 2)

Omit “income from income streams (sections 1095 to 1099DAA)”, substitute “income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)”.

11 Point 1066A‑F1 (note 2)

12 Point 1066A‑F1 (note 2)

Omit “income from income streams (sections 1095 to 1099DAA)”, substitute “income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)”.

13 Point 1067G‑H1 (paragraph (c) of note 2)

Omit “deemed income from financial assets (sections 1076 to 1084A)”, substitute “income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 1B of Part 3.10)”.

14 Point 1067G‑H1 (paragraph (d) of note 2)

Omit “income streams (sections 1095 to 1099DAA)”, substitute “income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)”.

15 Point 1067L‑D1 (paragraph (c) of note 2)

16 Point 1067L‑D1 (paragraph (d) of note 2)

Omit “income from income streams (sections 1096 to 1099DAA)”, substitute “income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)”.

17 Point 1068‑G1 (note 3)

18 Point 1068‑G1 (note 3)

Omit “income from income streams (sections 1095 to 1099DAA)”, substitute “income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)”.

19 Point 1068A‑E1 (paragraph (c) of note 2)

20 Point 1068A‑E1 (paragraph (d) of note 2)

Omit “income from income streams (sections 1095 to 1099DAA)”, substitute “income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)”.

21 Point 1068B‑D1 (paragraph (c) of note 3)

22 Point 1068B‑D1 (paragraph (d) of note 3)

Omit “income from income streams (sections 1095 to 1099DAA)”, substitute “income from income streams not covered by Division 1B of Part 3.10 (Division 1C of Part 3.10)”.

23 Section 1072 (note 2)

Omit “sections 1076 to 1084 (deemed income from financial assets) and sections 1095 to 1099DAA (income from income streams)”, substitute “Division 1B (income from financial assets (including income streams (short term) and certain income streams (long term)) and Division 1C (income from income streams not covered by Division 1B)”.

24 Division 1B of Part 3.10 (heading)

Repeal the heading, substitute:

25 Division 1C of Part 3.10 (heading)

Repeal the heading, substitute:

Division 1C—Income from income streams not covered by Division 1B

26 Section 1097A

Before “This”, insert “(1)”.

27 At the end of section 1097A

Add:

(2) However, this Subdivision does not apply to:

(a) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or

(b) an asset‑tested income stream (long term) that is an annuity (within the meaning of the Superannuation Industry (Supervision) Act 1993) provided under a contract that meets the requirements determined in an instrument under subsection 9(1EA) of this Act.

Note 1: For treatment of an income stream mentioned in subsection (2), see Division 1B.

Note 2: Part 2 of Schedule 11 to the Social Services and Other Legislation Amendment Act 2013 preserves the rules in this Subdivision for a certain kind of income stream that was being provided to a person immediately before 1 January 2015 where the person was receiving an income support payment immediately before that day provided that, since that day, that income stream has been provided to the person and the person has been continuously receiving an income support payment.

28 Paragraph 1099DAA(1)(b)

Repeal the paragraph, substitute:

(b) the income stream is an allocated pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; and

29 Section 1099DA

Before “This”, insert “(1)”.

30 At the end of section 1099DA

Add:

(2) However, this Subdivision does not apply to:

(a) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or

Note 1: For treatment of an income stream mentioned in subsection (2), see Division 1B.

31 Subsections 1099G(2) and 1099L(2)

Omit “(Deemed income from financial assets)”, substitute “(income from financial assets (including income streams (short term) and certain income streams (long term))”.

Veterans’ Entitlements Act 1986

32 Subsection 5H(1) (note 1 at the end of the definition of income)

Omit “sections 46D to 46L (deemed income from financial assets) and sections 46Q to 46YA (income from income streams)”, substitute “Division 3 of Part IIIB (income from financial assets (including income streams (short term) and certain income streams (long term)) and Division 4 of Part IIIB (income from income streams not covered by Division 3 of Part IIIB)”.

33 Subsection 5H(1) (note 3 at the end of the definition of ordinary income)

34 Subsection 5J(1) (at the end of paragraph (h) of the definition of financial investment)

Add “or”.

35 Subsection 5J(1) (after paragraph (h) of the definition of financial investment)

Insert:

(i) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or

36 Subsection 5J(1C) (notes 4 and 5)

Repeal the notes.

37 After subsection 5J(1F)

Insert:

(1G) The Minister may, by legislative instrument, determine requirements for the purposes of paragraph (j) of the definition of financial investment in subsection (1).

38 Section 46 (note 2)

Omit “sections 46D to 46L (deemed income from financial assets) and sections 46Q to 46YA (income from income streams)”, substitute “Division 3 (income from financial assets (including income streams (short term) and certain income streams (long term)) and Division 4 (income from income streams not covered by Division 3)”.

39 Division 3 of Part IIIB (heading)

Repeal the heading, substitute:

Division 3—Income from financial assets (including income streams (short term) and certain income streams (long term))

40 Division 4 of Part IIIB (heading)

Repeal the heading, substitute:

Division 4—Income from income streams not covered by Division 3

41 Section 46SA

Before “This”, insert “(1)”.

42 At the end of section 46SA

Add:

(2) However, this Subdivision does not apply to:

(a) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or

Note 1: For treatment of an income stream mentioned in subsection (2), see Division 3.

43 Paragraph 46YA(1)(b)

Repeal the paragraph, substitute:

(b) the income stream is an allocated pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; and

44 Section 46Z

Before “This”, insert “(1)”.

45 At the end of section 46Z

Add:

(2) However, this Subdivision does not apply to:

(a) an asset‑tested income stream (long term) that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994; or

Note 1: For treatment of an income stream mentioned in subsection (2), see Division 3.

46 Point SCH6‑E2 of Schedule 6 (paragraph (c) of note 2)

Omit “deemed income from financial assets (sections 46D to 46M)”, substitute “income from financial assets (including income streams (short term) and certain income streams (long term)) (Division 3 of Part IIIB)”.

47 Point SCH6‑E2 of Schedule 6 (paragraph (d) of note 2)

Omit “income from income streams (sections 46Q to 46YA)”, substitute “income from income streams not covered by Division 3 of Part IIIB (Division 4 of Part IIIB)”.

Part 2—Application provisions

48 Application provisions

(1) The amendments made by Part 1 apply in relation to working out the ordinary income of a person in relation to days occurring on or after 1 January 2015.

(2) However, if:

(a) a person was receiving an income support payment immediately before 1 January 2015; and

(b) either:

(i) an asset‑tested income stream (long term), that is an account‑based pension within the meaning of the Superannuation Industry (Supervision) Regulations 1994, was being provided to the person immediately before 1 January 2015; or

(ii) an asset‑tested income stream (long term), that is an annuity (within the meaning of the Superannuation Industry (Supervision) Act 1993) provided under a contract that meets the standards determined in an instrument under subparagraph 1099DAA(1)(b)(ii) of the Social Security Act 1991, was being provided to the person immediately before 1 January 2015; and

(i) the person has been continuously receiving an income support payment; and

(ii) that asset‑tested income stream (long term) has been provided to the person;

then the amendments made by Part 1 do not apply in relation to the person (the primary beneficiary) and that asset‑tested income stream (long term).

(3) If:

(a) while the amendments made by Part 1 do not apply in relation to the primary beneficiary because of subitem (2), the primary beneficiary dies; and

(b) that asset‑tested income stream (long term) reverts to a reversionary beneficiary on the primary beneficiary’s death; and

(d) since the time of that reversion:

(i) the reversionary beneficiary has been continuously receiving an income support payment; and

(ii) that asset‑tested income stream (long term) has been provided to the reversionary beneficiary;

then the amendments made by Part 1 do not apply in relation to the reversionary beneficiary and that asset‑tested income stream (long term).

(4) In this item:

income support payment has the meaning given by subsection 23(1) of the Social Security Act 1991.

Schedule 12—Other amendments

Part 1—Repayment of financial supplement through taxation system

Division 1—Amendments

1061ZZENA Extent of Commissioner of Taxation’s general administration of this Part

1 At the end of Division 1 of Part 2B.3 of Chapter 2B

Add:

The Commissioner of Taxation has the general administration of this Part to the following extent:

(a) Divisions 2 and 4;

(b) Division 5, except section 1061ZZFE;

(d) section 1061ZZFO.

Note: One effect of this is that this Part is to that extent a taxation law for the purposes of the Taxation Administration Act 1953.

2 Section 1061ZZFGC

Repeal the section.

3 Subsection 1061ZZFJ(1)

Omit “written application”, substitute “application in the approved form”.

4 At the end of section 1061ZZFJ

Add:

(4) In this section:

approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.

5 Subsection 1061ZZFK(1)

Omit “written application”, substitute “application in the approved form”.

6 At the end of section 1061ZZFK

Add:

(3) In this section:

approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.

Student Assistance Act 1973

7 Section 5B

After “subject to”, insert “section 12ZEA and to”.

8 At the end of section 5B

Add:

Note: Section 12ZEA provides that the Commissioner has the general administration of Division 6 of Part 4A, to the extent that the Division relates to the Commissioner.

9 After section 12ZE

Insert:

12ZEA Extent of Commissioner’s general administration of this Division

The Commissioner has the general administration of this Division, to the extent that it relates to the Commissioner.

Note: One effect of this is that this Division is to that extent a taxation law for the purposes of the Taxation Administration Act 1953.

10 Section 12ZNC

Repeal the section.

11 Subsections 12ZP(1) and (2)

Omit “written application”, substitute “application in the approved form”.

12 At the end of section 12ZP

Add:

(4) In this section:

approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.

13 Subsection 12ZU(6)

After “or any”, insert “other”.

Division 2—Application provision

14 Application provision

The amendments made by items 3, 5 and 11 apply in relation to applications made on or after the commencement of those items.

Part 2—Time periods and FTB reconciliation conditions

A New Tax System (Family Assistance) (Administration) Act 1999

15 Subsection 10(2) (heading)

Repeal the heading, substitute:

Claim must relate to one income year and be made within a certain period

16 Sections 32C to 32H

Repeal the sections, substitute:

32C Relevant reconciliation time—first individual must lodge tax return

(1) This section applies to the first individual for a same‑rate benefit period if:

(a) the first individual is or was required to lodge an income tax return for the relevant income year; and

(b) clause 38L of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same‑rate benefit period.

(2) Disregard paragraph (1)(b) if the first individual was a member of a couple at any time during the same‑rate benefit period.

(3) The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual’s taxable income for the relevant income year, so long as the first individual’s income tax return for the relevant income year was lodged before the end of:

(a) the first income year after the relevant income year; or

(b) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year.

(4) The further period under paragraph (3)(b) must end no later than the end of the second income year after the relevant income year.

32D Relevant reconciliation time—no separation of couple and partner must lodge tax return

(1) This section applies to the first individual for a same‑rate benefit period if:

(a) the first individual was a member of a couple throughout that period; and

(b) the other member of the couple (the partner) is or was required to lodge an income tax return for the relevant income year; and

(i) the first income year after the relevant income year; or

(ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the partner from lodging the return before the end of that first income year.

(2) The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the partner’s taxable income for the relevant income year, so long as the partner’s income tax return for the relevant income year was lodged before the end of:

(a) the first income year after the relevant income year; or

(b) such further period (if any) as the Secretary allows under subparagraph (1)(c)(ii).

(3) The further period under subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year.

32E Relevant reconciliation time—couple separates during next income year and partner must lodge tax return

(1) This section applies to the first individual for a same‑rate benefit period if:

(a) the first individual was a member of a couple throughout that period; and

(b) the other member of the couple (the partner) is or was required to lodge an income tax return for the relevant income year; and

(c) the first individual ceased to be a member of the couple during the first income year after the relevant income year.

(2) The relevant reconciliation time is:

(a) if the partner lodged the return before the end of the first income year after the relevant income year—when an assessment is made under the Income Tax Assessment Act 1936 of the partner’s taxable income for the relevant income year; or

(b) otherwise—the end of the first income year after the relevant income year.

32F Relevant reconciliation time—couple separates after end of next income year and partner must lodge tax return

(1) This section applies to the first individual for a same‑rate benefit period if:

(a) the first individual was a member of a couple throughout that period; and

(b) the other member of the couple (the partner) is or was required to lodge an income tax return for the relevant income year; and

(d) the Secretary allowed a further period for the partner to lodge the return because the Secretary was satisfied that there were special circumstances that prevented the partner from lodging the return before the end of that first income year; and

(e) the first individual ceased to be a member of the couple during the period beginning at the start of the second income year after the relevant income year and ending at the end of that further period allowed by the Secretary.

(2) The relevant reconciliation time is:

(a) if the partner lodged the return while the first individual and the partner were members of the same couple—when an assessment is made under the Income Tax Assessment Act 1936 of the partner’s taxable income for the relevant income year; or

(b) otherwise—when the first individual ceased to be a member of the couple.

(3) The further period under paragraph (1)(d) must end no later than the end of the second income year after the relevant income year.

17 Section 32R

Repeal the section.

18 Subsection 107(3)

Omit “before the end of the income year next following that year”, substitute “in accordance with subsection (3AA)”.

19 After subsection 107(3)

Insert:

(3AA) For the purposes of subsection (3), the income tax return of a person in respect of a particular income year (the base year) must be lodged before the end of:

(a) the first income year after the base year; or

(b) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.

(3AB) The further period under paragraph (3AA)(b) must end no later than the end of the second income year after the base year.

20 Paragraph 109D(4)(a)

Omit “before the end of the next income year”, substitute “in accordance with subsection (4A)”.

21 Subparagraph 109D(4)(b)(i)

Omit “before the end of the next income year”, substitute “in accordance with subsection (4A)”.

22 After subsection 109D(4)

Insert:

(4A) For the purposes of paragraph (4)(a) or subparagraph (4)(b)(i), the income tax return of a person in respect of a particular income year (the base year) must be lodged before the end of:

(a) the first income year after the base year; or

(4B) The further period under paragraph (4A)(b) must end no later than the end of the second income year after the base year.

23 Paragraph 109E(3)(a)

Omit “before the end of the next income year”, substitute “in accordance with subsection (3A)”.

24 Subparagraph 109E(3)(b)(i)

Omit “before the end of the next income year”, substitute “in accordance with subsection (3A)”.

25 After subsection 109E(3)

Insert:

(3A) For the purposes of paragraph (3)(a) or subparagraph (3)(b)(i), the income tax return of a person in respect of a particular income year (the base year) must be lodged before the end of:

(a) the first income year after the base year; or

(3B) The further period under paragraph (3A)(b) must end no later than the end of the second income year after the base year.

26 Application provisions

(1) The amendments made by items 16 and 17 apply in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2013‑14 income year or a later income year.

(2) The amendments made by items 18 to 25 apply in relation to an income year referred to in paragraph 107(3)(d), 109D(4)(a) or 109E(3)(a) or subparagraph 109D(4)(b)(i) or 109E(3)(b)(i) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2013‑14 income year or a later income year.

Part 3—Protection of amounts under National Disability Insurance Scheme

National Disability Insurance Scheme Act 2013

27 At the end of Division 3 of Part 2 of Chapter 3

Add:

46A Protection of NDIS amounts

(1) An NDIS amount is absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise.

(2) This section is subject to Part 1 of Chapter 7.

46B Garnishee orders

General rule

(1) A court must not make an order in the nature of a garnishee order in respect of an account with a financial institution if:

(a) one or more NDIS amounts for a particular participant have been paid to the credit of the account; and

(b) the account has been kept solely for the purpose of managing the funding for supports under the participant’s plan.

Exception

(2) However, a court may make an order in the nature of a garnishee order in respect of the account if:

(a) the order is made in favour of a person in relation to a debt that arose because of the person providing goods or services in relation to the participant; and

(b) the goods or services are reasonable and necessary supports specified in the participant’s plan.

28 Application provisions

(1) Section 46A of the National Disability Insurance Scheme Act 2013, as amended by this Act, applies in relation to NDIS amounts paid on or after the commencement of this item.

(2) Section 46B of the National Disability Insurance Scheme Act 2013, as amended by this Act, applies in relation to court orders made on or after the commencement of this item.

Part 4—Use of tax file numbers

A New Tax System (Family Assistance) (Administration) Act 1999

29 Sections 154A and 154B

Repeal the sections.

30 After Division 1 of Part 6

Insert:

Division 1A—Use of tax file numbers

160A Use of tax file numbers

(1) This section applies in relation to the tax file number of an individual that is provided to the Secretary under this Act for the purposes of this Act.

Assistance to the Secretary

(2) The Secretary may:

(a) provide the tax file number referred to in subsection (1) to the Commissioner of Taxation; and

(b) require the Commissioner of Taxation to provide the Secretary with information about the individual (including the number the Commissioner of Taxation considers to be the individual’s tax file number) that is requested by the Secretary.

(3) Information provided to the Secretary under a requirement made under subsection (2) may be used only for the following purposes:

(a) to detect cases in which amounts of family assistance under the family assistance law have been paid when they should not have been paid;

(b) to verify, in respect of individuals who have made claims for family assistance under the family assistance law, the eligibility or entitlement of those individuals for family assistance;

(c) to establish whether the rates at which family assistance under the family assistance law are being, or have been, paid are, or were, correct;

(d) to assist in the recovery of a debt due to the Commonwealth under this Act.

Assistance to the Commissioner of Taxation

(4) The Secretary may provide the tax file number referred to in subsection (1) to the Commissioner of Taxation for the following purposes:

(a) to assist the Commissioner act under section 87 (applying tax refund to family assistance debt) in relation to a debt owed by an individual;

(b) to assist the Commissioner act under section 93 (applying tax refund to another person’s family assistance debt) in relation to a debt owed by an individual;

(d) to assist the Commissioner set off amounts under section 226.

31 Application and saving provisions

(1) Subsection 160A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999, as inserted by this Act, applies in relation to a tax file number provided to the Secretary before, on or after the commencement of this item.

(2) Despite the amendment made by item 29, sections 154A and 154B of the A New Tax System (Family Assistance) (Administration) Act 1999, as in force immediately before the commencement of that item, continue to apply on and after that commencement in relation to a record provided under subsection 154A(2) or 154B(1) of that Act before that commencement.

Part 5—Child support amendments

Child Support (Assessment) Act 1989

32 Subsection 5(1) (definition of Family Assistance Secretary)

Repeal the definition.

33 Subsection 12A(1)

Omit “The Secretary of the Department of which the Registrar is an employee”, substitute “The Human Services Secretary”.

34 Paragraph 54F(1)(c)

Omit “Family Assistance Secretary”, substitute “Secretary”.

35 Paragraphs 54F(2)(a), (b) and (c)

Omit “Family Assistance Secretary”, substitute “Secretary”.

36 Paragraph 54G(1)(d)

Omit “Family Assistance Secretary”, substitute “Secretary”.

37 Paragraph 54H(1)(c)

Omit “Family Assistance Secretary”, substitute “Secretary”.

38 Paragraphs 54H(2)(a), (b) and (c)

Omit “Family Assistance Secretary”, substitute “Secretary”.

39 Paragraph 54K(1)(b)

Omit “Family Assistance Secretary”, substitute “Secretary”.

40 Paragraph 54L(1)(a)

Omit “Family Assistance Secretary”, substitute “Secretary”.

41 Paragraph 54L(1)(c)

Omit “Family Assistance Secretary’s”, substitute “Secretary’s”.

42 At the end of subsection 149(1)

Add “or the Human Services Department”.

43 Subsection 150(1) (after paragraph (a) of the definition of person to whom this section applies)

Insert:

(aa) the Human Services Minister; or

44 Subsection 150(1) (paragraph (a) of the definition of relevant Minister)

Repeal the paragraph, substitute:

(a) the Minister; or

(aa) the Human Services Minister; or

45 Before subparagraph 150(3)(ba)(i)

Insert:

(ia) the Human Services Secretary; or

46 Paragraph 150(4)(a)

After “Department”, insert “or the Human Services Department”.

47 Paragraph 150(4C)(d)

After “Department”, insert “or the Human Services Department”.

48 Subsection 150AA(3) (paragraphs (a) and (b) of the definition of relevant information)

After “Department”, insert “, the Human Services Department”.

49 Subparagraph 151A(1)(b)(ii)

Omit “Department”, substitute “Human Services Department”.

50 Paragraph 151A(7)(b)

Omit “Department”, substitute “Human Services Department”.

Child Support (Registration and Collection) Act 1988

51 Subsection 4(1) (definition of Human Services Department)

Omit “Minister administering the Human Services (Centrelink) Act 1997”, substitute “Human Services Minister”.

52 Subsection 4(1)

Insert:

Human Services Minister means the Minister administering the Human Services (Centrelink) Act 1997.

53 Subsection 4(1)

Insert:

Human Services Secretary means the Secretary of the Human Services Department.

54 Subsection 4A(1)

Omit “The Secretary of the Department of which the Registrar is an employee”, substitute “The Human Services Secretary”.

55 Paragraph 10(2)(a)

Omit “Department”, substitute “Human Services Department”.

56 Paragraph 10(2)(b)

Omit “Secretary”, substitute “Human Services Secretary”.

57 Subsection 10A(1)

Omit “Secretary may appoint an SES employee in the Department”, substitute “Human Services Secretary may appoint an SES employee in the Human Services Department”.

58 At the end of subsection 15(1)

Add “or the Human Services Department”.

59 Subsection 16(1) (after paragraph (a) of the definition of person to whom this section applies)

Insert:

(aa) the Human Services Minister; or

60 Subsection 16(1) (paragraph (a) of the definition of relevant Minister)

Repeal the paragraph, substitute:

(a) the Minister; or

(aa) the Human Services Minister; or

61 Paragraph 16(2AA)(a)

After “by the Secretary”, insert “or to the Human Services Secretary or a person authorised by the Human Services Secretary”.

62 At the end of paragraph 16(2AA)(b)

Add “or the Human Services Secretary from communicating the reasons for a decision of the SSAT under Part VIIA to a person authorised by the Human Services Secretary”.

63 Subsection 16(2AB)

After “by the Secretary,”, insert “or the Human Services Secretary, or a person authorised by the Human Services Secretary,”.

64 Before subparagraph 16(3)(ba)(i)

Insert:

(ia) the Human Services Secretary; or

65 Paragraph 16(4)(a)

After “Department”, insert “or the Human Services Department”.

66 Paragraph 16(4C)(d)

After “Department”, insert “or the Human Services Department”.

67 Subsection 16AA(3) (paragraphs (a) and (b) of the definition of relevant information)

After “Department”, insert “, the Human Services Department”.

68 Paragraph 16AB(2)(a)

Omit “the Secretary, the Registrar or an officer or employee of the Department”, substitute “the Human Services Secretary, the Registrar or an officer or employee of the Human Services Department”.

69 Paragraph 16AB(2)(b)

Omit “the Secretary, the Registrar or the officer or employee of the Department”, substitute “the Human Services Secretary, the Registrar or the officer or employee of the Human Services Department”.

70 Section 80A

Omit “Family Assistance Secretary”, substitute “Secretary”.

71 Subsection 95(1)

Omit “Secretary”, substitute “Human Services Secretary”.

72 Paragraph 95(2)(b)

Omit “Secretary”, substitute “Human Services Secretary”.

73 Paragraph 110Y(1)(a)

Omit “Family Assistance Secretary”, substitute “Secretary”.

Part 6—Other amendments