| Applying for a Departing Australia superannuation payment |
| This is the form which eligible temporary residents may complete in order to access their superannuation benefits when they permanently leave Australia. NAT 7204. |
| Self-education eligibility tool |
| This tool will help you work out if you are eligible to claim a deduction for work related self-education expenses on your tax return. |
| Study and claim |
| If your study is related to your income, you may be eligible for tax deductions. |
| Tax file numbers |
| This information explains why a tax file number is needed, proof of identity requirements, how to apply for (or ask about) a tax file number, privacy and penalties. |
| Claiming self-education expenses - specific expenses |
| A guide to specific expenses you may be able to claim if you undertake self-education which is relevant to earning your income. |
| Getting a tax file number |
| Explains how to apply for a tax file number. |
| Self-education expenses calculator |
| This calculator will give you an estimate of the deduction you can claim for work related self-education expenses on your tax return. |
| Decline in value calculator |
| Provides reports of decline in value calculations. This includes disposal calculations, and comparisons between the prime cost and diminishing value methods of calculating deductions for decline in value. |
| What is a tax file number (TFN)? |
| Explains what a tax file number is and why you need one. |
| Employee superannuation guarantee (SG) calculator tool |
| The employee superannuation guarantee (SG) calculator tool is designed to help you determine whether you are eligible for SG contributions, and whether your employer is paying the correct amount. |
| Temporary residents online application |
| Temporary residents can request a refund of their superannuation money held in Australia by submitting an application online. |
| Choosing a super fund |
| This document provides information for employees about choosing a super fund. |
| Claiming self-education expenses - self-development courses |
| A guide to expenses you may be able to claim if you undertake self-improvement or personal development courses that are relevant to earning your income. |
| Deferring your compulsory HELP, HECS or Financial Supplement repayment |
| You can download this application in Portable Document Format (PDF) - download Deferring your compulsory HELP, HECS or Financial Supplement repayment (NAT 2471, PDF, 401KB). |
| Education Tax Refund |
| The Education Tax Refund has been replaced with the new Schoolkids Bonus. |
| FEE-HELP and VET FEE-HELP - tax deductibility |
| Provides students information regarding entitlements to a tax deduction for some of the costs associated with taking an FEE-HELP or VET FEE-HELP loan to pay their tuition fees. |
| Financial Supplement indexation rates |
| Indexation figure applied to accumulated Financial Supplement debts. |
| Financial Supplement repayment thresholds and rates |
| A list of repayment thresholds and rates for the compulsory repayment of Financial Supplement debts. |
| Guide to students and tax overview |
| As a student you pay tax on your income; deductions or offsets reduce the amount of tax you pay. Your HELP (Higher Education Loan Program) loan is repaid through the tax system. Overseas students may need to pay tax on income they earn in Australia. |
| HECS-HELP benefit - Overview |
| The benefit provides the incentive for graduates in maths and science, nursing (including midwifery), early childhood education (ECE) and education to take up related occupations or work in specified locations. Explains who is eligible and how to apply. |
| HECS-HELP benefit for early childhood education teachers |
| Explains what the HECS-HELP benefit is, and who can apply for the benefit as an early childhood education teacher. |
| HECS-HELP benefit for maths, science, education and nursing (including midwifery) graduates |
| Explains what the HECS-HELP benefit is, and who can apply for the benefit as a maths, science, education or nursing (including midwifery) graduate. |
| HECS-HELP benefit maximum annual amounts |
| Provides a list of maximum yearly HECS-HELP benefit amounts that eligible graduates and early childhood education teachers can apply for. |
| HELP and Financial Supplement - voluntary repayments |
| Information for individuals planning to make a voluntary repayment toward their HELP or Financial Supplement debt |
| HELP and Financial Supplement annual statements will no longer issue |
| HELP and Financial Supplement debt clients will no longer automatically receive statements of account in June each year. |
| HELP indexation rates |
| Indexation figure applied to accumulated Higher Education Loan Program (HELP) debts that have remained unpaid for more than 11 months. |
| HELP information for payers |
| This document provides information for payers who are required to withhold additional amounts for HELP from their payees' payments |
| HELP repayment calculator |
| This calculator will help you work out the amount of compulsory Higher Education Loan Program (HELP) repayment on assessment of your income tax return. |
| HELP repayment thresholds and rates |
| A list of repayment thresholds and rates for the compulsory repayment of Higher Education Loan Program (HELP) and Higher Education Contribution Scheme (HECS) debts. |
| Higher Education Loan Program (HELP) voluntary repayment calculator |
| This calculator gives you an estimate of the bonus you will receive when you make a voluntary repayment towards your HELP debt, and the amount that will remain after your voluntary repayment has been applied. |
| Higher Education Loan Program monthly withholding table |
| For payments made on or after 1 July 2012. Use this table if you make monthly payments and your payee has an accumulated Higher Education Loan Program (HELP) debt. NAT 2186. |
| Income of individuals under the age of 18 |
| Special rules apply to the income earned by individuals under 18. Under these rules, certain types of income, such as a distribution from a family trust, may be taxed at higher rates. |
| International students |
| Generally, if you're an overseas student enrolled at an Australian institution in a course that is more than six months long, we regard you as an Australian resident for tax purposes. You pay tax on your earnings at the same rate as other residents. |
| OS-HELP and tax deductibility |
| Provides students information regarding entitlements to a tax deduction for some of the costs associated with overseas study. |
| Overview of VET FEE-HELP |
| This document provides information about what VET FEE-HELP is, how it works and how to repay your VET FEE-HELP debt. |
| Paying tax when you are a student |
| We work out the amount of tax you are due to pay when you lodge your income tax return. You must declare all income from employment, government payments and any other sources on your tax return. There are special tax rules if you are under the age of 18. |
| Queensland Health Bonded Medical Scholarship |
| If you received a Queensland Health Bonded Medical Scholarship, you need to include the education support allowance in your taxable income. You may need to lodge a tax return or request an amendment to one you have already lodged. |
| Repaying student loans |
| You have to start repaying a HELP (Higher education loan program) or SFSS (Student Financial Supplement Scheme) debt when your annual income passes the repayment threshold. |
| Repaying your Financial Supplement debt 2012-13 |
| This document explains how Financial Supplement debts will be repaid in the 2012-13 income year. |
| Repaying your HELP debt 2012-13 |
| This publication explains how Higher Education Loan Program (HELP) debts will be repaid in the 2012-13 income year (NAT 3913). |
| Schedule 11 - Higher Education Loan Program weekly tax table |
| For payments made on or after 1 July 2012. Use this table if you make weekly payments and your payee has an accumulated Higher Education Loan Program (HELP) debt. This includes statement of formulas for calculating weekly and monthly withholding. NAT 2173 |
| Schedule 12 - Higher Education Loan Program fortnightly tax table |
| For payments made on or after 1 July 2012. Use this table if you make fortnightly payments and your payee has an accumulated Higher Education Loan Program (HELP) debt. This includes statement of formulas. NAT 2185 |
| Schedule 14 - Statement of formulas for calculating Higher Education Loan Program (HELP) component |
| For payments made on or after 1 July 2012. Use this schedule if you develop your own payroll software packages. This includes coefficients for calculating weekly withholding amounts incorporating HELP component. NAT 2335 |
| Schedule 16 - Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component |
| For payments made on or after 1 July 2012. Use this schedule if you develop your own payroll sofware packages. This includes coefficients for calculating weekly withholding amounts incorporating SFSS component. NAT 3305 |
| Schedule 17 - Student Financial Supplement Scheme weekly tax table |
| For payments made on or after 1 July 2012. Use this table if you make weekly payments and your payee has an accumulated Financial Supplement debt. This includes statement of formulas for calculating weekly and monthly withholding. NAT 3306 |
| Schedule 18 - Student Financial Supplement Scheme fortnightly tax table |
| For payments made on or after 1 July 2012. Use this table if you make fortnightly payments and your payee has an accumulated Financial Supplement debt. This includes statement of formulas. NAT 3307 |
| Schedule 21 - Calculating Higher Education Loan Program in conjunction with Student Financial Supplement Scheme |
| For payments made on or after 1 July 2012. Use this schedule if you develop your own payroll software packages. Formulas and coefficients are used for calculating weekly withholding amounts for payees who have both an accumulated Higher Education Loan Program (HELP) debt and an accumulated Financial Supplement (FS) debt. NAT 3539 |
| Secondary school education program |
| Our secondary school education program helps students become prepared and educated about entering and interacting with the tax system. |
| SFSS information for payers |
| This document provides information for payers who are required to withhold additional amounts for SFSS from their payees' payments. |
| SFSS repayment calculator |
| This calculator will help you work out the amount of compulsory SFSS repayment on assessment of your income tax return. |
| Student Financial Supplement Scheme monthly withholding table |
| For payments made on or after 1 July 2012. Use this table if you make monthly payments and your payee has an accumulated Student Financial Supplement Scheme debt. NAT 3308 |
| Study expense changes for students receiving Austudy, ABSTUDY and Youth Allowance |
| Students receiving Austudy, ABSTUDY or Youth Allowance will not be able to claim their study expenses against these payments from the 2012 income year. |
| Superannuation for students |
| Most people are entitled to compulsory super contributions from their employer. These super guarantee contributions must be at least 9% of your ordinary earnings. You may also be entitled to choose the fund your super is paid into. |
| Superannuation information for temporary residents departing Australia |
| If you work while visiting Australia on a temporary resident visa, your employer may be required to pay superannuation (super) on your behalf to a super fund. The following information is for temporary residents and explains what you can do with your super after you leave Australia. |
| Tax deductions and offsets for students |
| If your study directly relates to your current income, you may be eligible for a deduction for some of your education expenses. Some families and independent students can claim the education tax refund for expenses incurred while studying at school. |
| Working holidaymakers and international students |
| Explains how our tax system affects international students and holidaymakers such as backpackers who work while they are in Australia. |
| Working while you study |
| If you are combining study and work, this guide will help you to understand your tax situation. |
| Your residency and your tax |
| What it means to be a resident of Australia for tax purposes. |