House of Representatives

Trade Support Loans Amendment Bill 2023

Student Loans (Overseas Debtors Replacement Levy) Amendment Bill 2023

Student Loans (Overseas Debtors Replacement Levy) Amendment Act 2023

Explanatory Memorandum

(Circulated by the authority of the Minister for Skills and Training, the Hon Brendan O'Connor MP)

TRADE SUPPORT LOANS AMENDMENT BILL 2023

NOTES ON CLAUSES

Clause 1 - Short title

1. This clause provides that, once enacted, this Act's short title is the Trade Support Loans Amendment Act 2023.

Clause 2 - Commencement

2. The table in subclause 2(1) sets out when, once enacted, this Act commences.

3. Item 1 of the table in subclause 2(1) provides that the whole of this Act commences on a single day to be fixed by Proclamation. If a Proclamation is not made within 6 months beginning on the day that this Act receives the Royal Assent, then this Act will commence on the next day.

4. A note to the table in subclause 2(1) provides that the table relates only to the provisions of this Act as originally enacted, and that it will not be amended to deal with any later amendments of this Act.

5. Subclause 2(2) provides that any information in column 3 of the table in subclause 2(1) is not part of this Act, and that information may be inserted in that column or information in it may be edited in any published version of this Act.

Clause 3 - Schedules

6. This clause provides that legislation that is specified in a Schedule is amended or repealed as set out in the applicable items in the Schedule concerned, and that any other item in a Schedule has effect according to its terms.

Schedule 1 - Amendments

Part 1 - General amendments

Trade Support Loans Act 2014

Item 1 - Title

7. This item omits the term "trade support loans" from the Act's long title and substitutes it with "Australian apprenticeship support loans". The Bill effectively expands the Program's access to people who, through their apprenticeships or traineeships, are undertaking qualifications that lead to occupations experiencing skills shortages in all Australian workforce sectors. This means the term "trade support loans" no longer accurately reflects the Program's scope.

Item 2 - Section 1

8. This item omits the term "Trade Support Loans" from the Act's short title and substitutes it with "Australian Apprenticeship Support Loans". A note under this item assists readers, explaining that:

this item amends the short title of the Act; and
in accordance with section 10 of the Acts Interpretation Act 1901 (Acts Interpretation Act), if another amendment of the Act is described by reference to the Act's previous short title, that other amendment has effect after the commencement of this item as an amendment of the Act under its amended short title.

Items 3 to 6 - Section 3

9. These items make minor amendments to section 3, omitting references to "trade support loan" and associated phrasing and substituting these with references to "Australian apprenticeship support loan" and associated phrasing. These changes reflect the Program's expanded scope.

Item 7 - Section 5

10. This item amends section 5 to insert the following definitions:

AASL debt means a debt incurred under section 27.
AASL debt indexation factor has the meaning given by section 32.
accumulated AASL debt has the meaning given by section 35.

11. These definitions effectively replace the TSL debt and the TSL debt indexation factor definitions (which item 14 repeals), as well as the accumulated TSL debt definition (which item 8 repeals). These changes reflect the changes the Bill makes to the Act's title and the Program's scope.

Item 8 - Section 5 (definition of accumulated TSL debt )

12. This item repeals the definition of accumulated TSL debt in section 5. The accumulated AASL debt definition (which item 7 inserts) effectively replaces that definition. This change reflects the changes the Bill makes to the Act's title and the Program's scope.

Item 9 - Section 5

13. This item amends section 5 to insert the following definitions:

Australian Apprenticeships Priority List means the list determined under subsection 105(1).
Australian apprenticeship support loan means Australian apprenticeship support loan for which a person qualifies under Part 2.1.
compulsory AASL repayment amount means an amount that:

(a)
is required to be paid in respect of an accumulated AASL debt under section 46 or 47A; and
(b)
is included in a notice of assessment made under section 48.

14. These definitions effectively replace the TSL Priority List and trade support loan definitions (which item 14 repeals), as well as the compulsory TSL repayment amount definition (which item 10 repeals). These changes reflect the changes the Bill makes to the Act's title and the Program's scope.

Item 10 - Section 5 (definition of compulsory TSL repayment amount )

15. This item repeals the definition of compulsory TSL repayment amount in section 5. The compulsory AASL repayment amount definition (which item 9 inserts) effectively replaces that definition. This change reflects the changes the Bill makes to the Act's title and the Program's scope.

Item 11 - Section 5

16. This item amends section 5 to insert the following definition:

former accumulated AASL debt has the meaning given by section 31.

17. This definition effectively replaces the former accumulated TSL debt definition (which item 12 repeals). This change reflects the changes the Bill makes to the Act's title and the Program's scope.

Item 12 - Section 5 (definition of former accumulated TSL debt )

18. This item repeals the definition of former accumulated TSL debt in section 5. The former accumulated AASL debt definition (which item 11 inserts) effectively replaces that definition. This change reflects the changes the Bill makes to the Act's title and the Program's scope.

Item 13 - Section 5

19. This item amends section 5 to insert the following definition:

repayable AASL debt has the meaning given by section 47.

20. This definition effectively replaces the repayable TSL debt definition (which item 14 repeals). This change reflects the changes the Bill makes to the Act's title and the Program's scope.

Item 14 - Section 5

21. This item repeals the following definitions:

the definition of repayable TSL debt (which the repayable AASL debt definition inserted by item 13 effectively replaces);
the definition of trade support loan (which the Australian apprenticeship support loan definition inserted by item 9 effectively replaces);
the definition of TSL debt (which the AASL debt definition inserted by item 7 effectively replaces);
the definition of TSL debt indexation factor (which the AASL debt indexation factor definition inserted by item 7 effectively replaces); and
the definition of TSL Priority List (which the Australian Apprenticeships Priority List definition inserted by item 9 effectively replaces).

22. These changes reflect the changes the Bill makes to the Act's title and the Program's scope.

Item 15 - Section 5

23. This item amends section 5 to insert the following definition:

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

24. This definition effectively replaces the voluntary TSL repayment definition (which item 16 repeals). This change reflects the changes the Bill makes to the Act's title and the Program's scope.

Item 16 - Section 5 (definition of voluntary TSL repayment )

25. This item repeals the definition of voluntary TSL repayment in section 5. The voluntary AASL repayment definition (which item 15 inserts) effectively replaces that definition. This change reflects the changes the Bill makes to the Act's title and the Program's scope.

Item 17 - Section 6 (heading)

26. This item makes a minor amendment to the section 6 heading, omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 18 - Section 6

27. This item makes minor amendments to section 6, omitting the term "trade support loan" (wherever occurring) and substituting it with "Australian apprenticeship support loan".

Items 19 to 22 - Section 7

28. These items make minor amendments to section 7, omitting references to "trade support loan" and associated phrasing and substituting these with references to "Australian apprenticeship support loan" and associated phrasing, reflecting the Program's expanded scope.

Item 23 - Subsection 8(1) (heading)

29. This item makes a minor amendment to the subsection 8(1) heading, omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 24 - Subsection 8(1)

30. This item makes a minor amendment to subsection 8(1), omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 25 - Subparagraph 8(2)(a)(ii)

31. This item makes a minor amendment to subparagraph 8(2)(a)(ii), omitting the term "TSL" and substituting it with "Australian Apprenticeships".

Item 26 - Section 9

32. This item makes minor amendments to section 9, omitting the term "trade support loan" (wherever occurring) and substituting it with "Australian apprenticeship support loan".

Item 27 - Subsection 10(1)

33. This item makes a minor amendment to subsection 10(1), omitting the words "trade support loan is" and substituting them with "Australian apprenticeship support loan is".

Item 28 - Paragraph 10(1)(a)

34. This item makes a minor amendment to paragraph 10(1)(a), omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 29 - Paragraph 10(1)(c)

35. This item repeals paragraph 10(1)(c) and substitutes it with:

(c)
the person made an application for Australian apprenticeship support loan:

(i)
on or before that final day; or
(ii)
if the Secretary allows a later day for the person-on or before that later day.

36. New paragraph 10(1)(c) provides greater administrative flexibility by allowing the Secretary to extend the day by which an application for a particular payment instalment period may be made. The object of this item is to improve the Program's accessibility.

Item 30 - After subsection 10(1)

37. Subsection 10(1), as amended by items 27 to 29, provides that Australian apprenticeship support loan is payable to a person, in relation to an instalment period, if:

(a)
the person is qualified for Australian apprenticeship support loan on the final day of the instalment period; and
(b)
the person was undertaking a qualifying apprenticeship for the whole of the instalment period; and
(c)
the person made an application for Australian apprenticeship support loan:

(i)
on or before that final day; or
(ii)
if the Secretary allows a later day for the person-on or before that later day.

38. This item, inserts, after subsection 10(1), new subsection 10(1A). New subsection 10(1A) provides that the Secretary may allow a later day under new subparagraph 10(1)(c)(ii) only in the circumstances prescribed by the rules. Circumstances prescribed by the rules might include, but are not limited to:

an administrative error. An administrative error may occur, for example, where a person authorised to provide advice regarding Australian apprenticeship support loans gives incorrect advice to an applicant and as a result the applicant lodges their application for Australian apprenticeship support loan after the due date.
an exceptional circumstance. An exceptional circumstance may occur, for example, where a person is unable to lodge an application for Australian apprenticeship support loan on or before the final day of the instalment period due to serious illness.

39. The purpose of this item, read with item 29, is to improve the Program's accessibility while also ensuring appropriate oversight of, as well as clearly communicating, the circumstances in which such extensions may be made. The rules should include appropriate criteria or considerations in relation to the exercise of the power. Those criteria or considerations should only be prescribed in the rules (and should not be contained in policy documents).

Item 31 - Subsection 10(3)

40. This item makes a minor amendment to subsection 10(3), omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 32 - Subsection 11(1)

41. This item makes minor amendments to subsection 11(1), omitting the term "trade support loan" (wherever occurring) and substituting it with "Australian apprenticeship support loan".

Item 33 - Subsection 11(3)

42. This item makes minor amendments to subsection 11(3), omitting the words "a trade support loan" (wherever occurring) and substituting them with "Australian apprenticeship support loan".

Item 34 - Section 12 (paragraph beginning "A person who wants")

Item 35 - Section 12 (paragraph beginning "A determination")

43. These items make minor amendments to section 12, omitting the term "trade support loan" (wherever occurring) and substituting it with "Australian apprenticeship support loan".

Item 36 - Section 12 (paragraph beginning "Trade support loan can be")

44. This item makes a minor amendment to section 12, omitting the words "trade support loan can" and substituting them with "Australian apprenticeship support loan can".

Item 37 - Section 12 (paragraph beginning "Trade support loan can be")

45. This item makes a minor amendment to section 12, omitting the words "trade support loan increased" and substituting them with "Australian apprenticeship support loan increased".

Item 38 - Section 12 (paragraph beginning "Trade support loan can also")

Item 39 - Section 12 (paragraph beginning "Trade support loan is paid")

46. These items make minor amendments to section 12, omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 40 - Subsection 13(1)

47. This item makes minor amendments to subsection 13(1), omitting the term "a trade support loan" (wherever occurring) and substituting it with "Australian apprenticeship support loan".

Item 41 - Subsection 14(1)

Item 42 - Section 15

48. These items make minor amendments to subsection 14(1) and section 15, omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 43 - Section 16

49. This item makes minor amendments to section 16, omitting the term "trade support loan" (wherever occurring) and substituting it with "Australian apprenticeship support loan".

Item 44 - Section 18

50. This item makes a minor amendment to section 18, omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 45 - Section 19

Item 46 - Subsection 20(3)

Item 47 - Section 21

51. These items make minor amendments to section 19, subsection 20(3) and section 21, omitting the term "trade support loan" (wherever occurring) and substituting it with "Australian apprenticeship support loan".

Item 48 - Subsection 22(1)

52. This item makes a minor amendment to subsection 22(1), omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 49 - Subsection 22(2)

Item 50 - Section 23

53. These items make minor amendments to subsection 22(2) and section 23, omitting the term "trade support loan" (wherever occurring) and substituting it with "Australian apprenticeship support loan".

Item 51 - Section 24 (heading)

54. This item makes a minor amendment to the section 24 heading, omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 52 - Subsection 24(1)

Item 53 - Subsection 25(1)

55. These items make minor amendments to subsections 24(1) and 25(1), omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 54 - Section 26

56. This item makes a minor amendment to section 26, omitting the words "trade support loan that" and substituting them with "Australian apprenticeship support loan that".

Item 55 - Section 26

57. This item makes a minor amendment to section 26, omitting the words "trade support loan, the" and substituting them with "Australian apprenticeship support loan, the".

Item 56 - Section 26

58. This item makes minor amendments to section 26, omitting the term "a TSL" and substituting it with "an AASL".

Item 57 - Section 26 (paragraph beginning "Each TSL debt")

59. This item makes minor amendments to section 26, omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 58 - Division 2 of Part 3.1 (heading)

Item 59 - Section 27 (heading)

60. These items make minor amendments to the Division 2 of Part 3.1 heading and the section 27 heading, omitting the term "TSL" and substituting it with "AASL".

Item 60 - Subsection 27(1)

61. This item makes a minor amendment to subsection 27(1), omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 61 - Subsection 27(1)

62. This item makes a minor amendment to subsection 27(1), omitting the term "a TSL" and substituting it with "an AASL".

Item 62 - Section 28 (heading)

63. This item makes a minor amendment to the section 28 heading, omitting the term "TSL" and substituting it with "AASL".

Item 63 - Section 28

64. This item makes minor amendments to section 28, omitting the term "a TSL" and substituting it with "an AASL".

Item 64 - Section 28 (note)

65. This item makes minor amendments to the note beneath section 28, omitting the term "TSL" and substituting it with "AASL".

Item 65 - Subsection 29(1)

66. This item makes a minor amendment to subsection 29(1), omitting the term "a TSL" and substituting it with "an AASL".

Item 66 - Division 3 of Part 3.1 (heading)

67. This item makes a minor amendment to the Division 3 of Part 3.1 heading, omitting the term "TSL" and substituting it with "AASL".

Item 67 - Section 30

68. This item makes minor amendments to section 30, omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 68 - Section 31 (heading)

69. This item makes a minor amendment to the section 31 heading, omitting the term "TSL" and substituting it with "AASL".

Item 69 - Subsection 31(1)

70. This item makes a minor amendment to subsection 31(1), omitting the words "TSL debt, in relation" and substituting them with "AASL debt, in relation".

Item 70 - Subsection 31(1)

71. This item makes a minor amendment to subsection 31(1), omitting the words "TSL debt for a financial year" substituting them with "AASL debt for a financial year".

Item 71 - Paragraph 31(1)(b)

72. This item makes a minor amendment to paragraph 31(1)(b), omitting the term "TSL" and substituting it with "AASL".

Item 72 - Subsection 31(1) (method statement)

73. This item makes minor amendments to the method statement in subsection 31(1), omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 73 - Section 32 (heading)

74. This item makes a minor amendment to the section 32 heading, omitting the term "TSL" and substituting it with "AASL".

Item 74 - Subsection 32(1)

75. This item makes minor amendments to subsection 32(1), omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 75 - Subsection 32(2)

76. This item makes a minor amendment to subsection 32(2), omitting the term "a TSL" and substituting it with "an AASL".

Item 76 - Section 34 (heading)

77. This item makes a minor amendment to the section 34 heading, omitting the term "TSL" and substituting it with "AASL".

Item 77 - Section 34

78. This item makes a minor amendment to section 34, omitting the term "TSL" and substituting it with "AASL".

Item 78 - Section 35 (heading)

79. This item makes a minor amendment to the section 35 heading, omitting the term "TSL" and substituting it with "AASL".

Item 79 - Subsection 35(1)

80. This item makes minor amendments to subsection 35(1), omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 80 - Subsection 35(1) formula

81. This item repeals the formula in subsection 35(1), substituting it with:

82. This change reflects that the Bill effectively replaces:

the former accumulated TSL debt definition with a new former accumulated AASL debt definition;
the TSL debts incurred definition with a new AASL debts incurred definition; and
the TSL debt repayments definition with a new AASL debt repayments definition.

Item 81 - Subsection 35(1)

83. This item amends subsection 35(1) to insert the following definitions:

AASL debt repayments is the sum of all of the voluntary AASL repayments (if any) paid, on or after 1 July in the financial year and before 1 June in that year, in reduction of the AASL debts incurred for that year.
AASL debts incurred is the sum of the amounts of all of the AASL debts (if any) that the person incurred during the first 6 months of the financial year.
former accumulated AASL debt is the person's former accumulated AASL debt in relation to that accumulated AASL debt.

84. These changes reflect that the Bill effectively replaces the TSL debt repayments, and the TSL debts incurred and the former accumulated TSL debt definitions with these new definitions. These changes reflect the changes the Bill makes to the Act's title and the Program's scope.

Item 82 - Subsection 35(1)

85. This item repeals the following definitions:

the definition of former accumulated TSL debt;
the definition of TSL debt repayments; and
the definition of TSL debts incurred.

86. These changes reflect the changes the Bill makes to the Act's title and the Program's scope.

Item 83 - Subsection 35(2)

87. This item makes a minor amendment to subsection 35(2), omitting the term "TSL" and substituting it with "AASL".

Item 84 - Section 36

88. This item makes minor amendments to section 36, omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 85 - Section 37 (heading)

89. This item makes a minor amendment to the section 37 heading, omitting the term "TSL" and substituting it with "AASL".

Item 86 - Section 37

90. This item makes minor amendments to section 37, omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 87 - Section 38 (heading)

91. This item makes a minor amendment to the section 38 heading, omitting the term "TSL" and substituting it with "AASL".

Item 88 - Section 38

92. This item makes minor amendments to section 38, omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 89 - Section 39

93. This item makes a minor amendment to section 39, omitting the words "trade support loan is" and substituting them with "Australian apprenticeship support loan is".

Item 90 - Section 39

94. This item makes a minor amendment to section 39, omitting the words "to trade support loan" and substituting them with "to Australian apprenticeship support loan".

Item 91 - Section 39

95. This item makes a minor amendment to section 39, omitting the term "of trade support loan" and substituting it with "of Australian apprenticeship support loan".

Item 92 - Subsection 40(2)

96. This item makes a minor amendment to subsection 40(2), omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 93 - Section 41

Item 94 - Paragraph 42(a)

97. These items make minor amendments to section 41 and paragraph 42(a), omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 95 - Section 43 (heading)

98. This item makes a minor amendment to the section 43 heading, omitting the term "TSL" and substituting it with "AASL".

Item 96 - Subsection 43(1)

99. This item makes minor amendments to subsection 43(1), omitting the term "a TSL" and substituting it with "an AASL".

Item 97 - Subsection 43(1)

100. This item makes minor amendments to subsection 43(1), omitting the term "accumulated TSL" and substituting it with "accumulated AASL".

Item 98 - Section 44 (heading)

101. This item makes a minor amendment to the section 44 heading, omitting the term "TSL" and substituting it with "AASL".

Item 99 - Section 44

Item 100 - Subparagraph 45(b)(i)

Item 101 - Section 46

102. These items make minor amendments to section 44, subparagraph 45(b)(i) and section 46, omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 102 - Section 47 (heading)

103. This item makes a minor amendment to the section 47 heading, omitting the term "TSL" and substituting it with "AASL".

Item 103 - Subsection 47(1)

104. This item makes minor amendments to subsection 47(1), omitting the term "TSL" and substituting it with "AASL".

Item 104 - Paragraph 47(1)(a)

Item 105 - Paragraph 47A(1)(c)

105. These items make minor amendments to paragraphs 47(1)(a) and 47A(1)(c), omitting the term "TSL" and substituting it with "AASL".

Item 106 - Paragraph 47C(1)(a)

106. This item makes minor amendments to paragraph 47C(1)(a), omitting the term "accumulated TSL" and substituting it with "accumulated AASL".

Item 107 - Paragraph 47C(1)(a)

107. This item makes minor amendments to paragraph 47C(1)(a), omitting the term "a TSL" and substituting it with "an AASL".

Item 108 - Paragraph 47C(2)(a)

108. This item makes minor amendments to paragraph 47C(2)(a), omitting the term "accumulated TSL" and substituting it with "accumulated AASL".

Item 109 - Paragraph 47C(2)(a)

109. This item makes minor amendments to paragraph 47C(2)(a), omitting the term "a TSL" and substituting it with "an AASL".

Item 110 - Paragraph 47C(3)(b)

110. This item makes minor amendments to paragraph 47C(3)(b), omitting the term "accumulated TSL" and substituting it with "accumulated AASL".

Item 111 - Section 48

Item 112 - Section 52

111. These items make minor amendments to sections 48 and 52, omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 113 - Section 52

112. This item makes a minor amendment to section 52, omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Item 114 - Section 53

Item 115 - Paragraph 54(1)(a)

113. These items make minor amendments to section 53 and paragraph 54(1)(a), omitting the term "TSL" and substituting it with "AASL".

Item 116 - Section 55

Item 117 - Section 56

114. These items make minor amendments to sections 55 and 56, omitting the term "TSL" (wherever occurring) and substituting it with "AASL".

Item 118 - Section 58

Item 119 - Section 59

Item 120 - Section 65

Item 121 - Section 71

Item 122 - Section 89

Item 123 - Section 90

115. These items make minor amendments to sections 58, 59, 65, 71, 89 and 90, omitting the term "trade support loan" (wherever occurring) and substituting it with "Australian apprenticeship support loan".

Item 124 - Section 105 (heading)

116. This item makes a minor amendment to the section 105 heading, omitting the term "TSL" and substituting it with "Australian Apprenticeships".

Item 125 - Subsection 105(1)

117. This item repeals subsection 105(1) and substitutes it with:

(1)
The Minister may, by legislative instrument, determine a list (the Australian Apprenticeships Priority List) specifying:

(a)
occupations for which; or
(b)
qualifications leading to occupations for which;
in the opinion of the Minister, skilled persons are a priority.

118. This item, on commencement, will cause the existing TSL Priority List to lapse. Because the Program has, to date, been about 'trade' support, the TSL Priority List has only ever specified priority occupations, or qualifications leading to priority occupations, in the ANZSCO 'technicians and trade workers' major group.

119. New subsection 105(1) will effectively empower the Minister to expand the Program's access to people who, through their apprenticeship or traineeship, are undertaking qualifications that lead to occupations experiencing skills shortages in other ANZSCO major groups, such as occupations in the aged care, disability care and childcare sectors.

120. It is expected that the Minister would determine the Australian Apprenticeships Priority List after the Bill's enactment but before the Bill's commencement (see section 4 of the Acts Interpretation Act). It is expected that the commencement of the Australian Apprenticeships Priority List would be tied to this Bill's commencement.

121. It is considered necessary and appropriate for the Minister to determine these occupations and qualifications in a legislative instrument, rather than for the Act to make specific provisions about them, so that the Program can be easily adapted to changes in Australia's skills, training, and workforce priorities and needs.

122. A note under this item explains that, for variation and revocation, readers should refer to subsection 33(3) of the Acts Interpretation Act. That subsection provides that, where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws) the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.

Item 126 - Subsections 105(2), (3), (4) and (5)

123. This item makes minor amendments to subsections 105(2), (3), (4) and (5), omitting the term "TSL" (wherever occurring) and substituting it with "Australian Apprenticeships".

Item 127 - At the end of section 105

124. This item adds new subsections 105(6), (7) and (8).

125. New subsection 105(6) provides that the Minister must take all reasonable steps to ensure that an instrument is in force under subsection (1) at all times after the commencement of this subsection. This will ensure continuity and certainty for people accessing support under the Program.

126. New subsection 105(7) provides that in determining the Australian Apprenticeships Priority List, the Minister must have regard to any relevant advice given to the Minister by Jobs and Skills Australia under section 9 of the Jobs and Skills Australia Act 2022 in relation to either of the following matters:

Australia's current and emerging labour market, including advice on workforce needs and priorities;
Australia's current, emerging and future skills and training needs and priorities.

127. New subsection 105(8) provides that new subsection (7) does not prevent the Minister from having regard to other advice.

128. Requiring the Minister to have regard to any relevant advice from Jobs and Skills Australia in determining the Australian Apprenticeships Priority List will assist in ensuring that the access to the Program is readily adapted to current, emerging, and future skills and training needs and priorities.

129. These changes will mean that, amid rises in the cost of living, more people can access immediate financial support to help them complete apprenticeships or traineeships leading to occupations in Australian workforce sectors currently experiencing skills shortages. This will help to address those shortages, delivering skilled workers for a stronger Australian economy.

Item 128 - Subsection 106(2)

130. This item makes a minor amendment to subsection 106(2), omitting the term "trade support loan" and substituting it with "Australian apprenticeship support loan".

Part 2 - Consequential amendments

131. The Bill makes minor consequential amendments to several pieces of legislation to update references to the Act's short title and defined terms. These updates reflect the changes the Bill makes to the Act.

132. In accordance with section 10 of the Acts Interpretation Act, where an Act contains a reference to a short title that is or was provided by law for the citation of another Act as originally enacted, or of another Act as amended, then:

the reference shall be construed as a reference to that other Act as originally enacted and as amended from time to time; and
where that other Act has been repealed and re-enacted, with or without modifications, the reference shall be construed as a reference to the re-enacted Act as originally enacted and as amended from time to time; and
if a provision of the other Act is repealed and re-enacted (including where the other Act is repealed and re-enacted), with or without modifications, a reference to the repealed provision extends to any corresponding re-enacted provision (whether or not the re-enacted provision has the same number as the repealed provision).

133. A note under the heading for this Part explains that, for consequential amendments of the Student Loans (Overseas Debtors Repayment Levy) Act 2015, the reader should refer to the Student Loans (Overseas Debtors Repayment Levy) Amendment Act 2023.

Bankruptcy Act 1966

Item 129 - Paragraph 82(3AB)(b)

134. This item makes a minor amendment to paragraph 82(3AB)(b) of the Bankruptcy Act 1966 to reflect the change the Bill makes to the Act's title. The item omits the words "Trade Support Loans Act 2014 (trade" and substitutes them with "Australian Apprenticeship Support Loans Act 2014 (Australian apprenticeship".

Income Tax Assessment Act 1936

Item 130 - Paragraph 202(hac)

Item 131 - Paragraphs 202F(1)(fg) and (fh)

135. These items make minor amendments to paragraphs 202(hac), 202F(1)(fg) and 202F(1)fh) of the Income Tax Assessment Act 1936 to reflect the change the Bill makes to the Act's title. These items omit references to "Trade Support Loans Act 2014" and substitute them with "Australian Apprenticeship Support Loans Act 2014".

Income Tax Assessment Act 1997

Item 132 - Section 12-5 (after table item headed "advance expenditure")

136. This item makes a minor amendment to the table in section 12-5 of the Income Tax Assessment Act 1997 to reflect the change the Bill makes to the Act's title. This item inserts the following table item:

Australian apprenticeship support loan
payment made to reduce a debt to the Commonwealth under the Australian Apprenticeship Support Loans Act 2014, no deduction unless provided as fringe benefit

26-20

137. This table item effectively replaces a table item that references the Program and the Act (which item 133 repeals).

Item 133 - Section 12-5 (table item headed "trade support loan")

138. This item makes a minor amendment to the table in section 12-5 of the Income Tax Assessment Act 1997 to reflect the change the Bill makes to the Act's title. The item repeals the following table item:

trade support loan
limit on deduction 82A
payment made to reduce a debt to the Commonwealth under the Trade Support Loans Act 2014, no deduction unless provided as fringe benefit

26-20

149. The table item inserted by item 132 effectively replaces this table item.

Item 134 - Paragraph 26-20(1)(cd)

140. This item makes a minor amendment to paragraph 26-20(1)(cd) of the Income Tax Assessment Act 1997 to reflect the change the Bill makes to the Act's title. This item omits the reference to "Trade Support Loans Act 2014" and substitutes it with "Australian Apprenticeship Support Loans Act 2014".

Item 135 - Subsection 995-1(1)

141. This item inserts the following definition in subsection 995-1(1) of the Income Tax Assessment Act 1997:

accumulated AASL debt has the meaning given by section 35 of the Australian Apprenticeship Support Loans Act 2014.

142. This definition effectively replaces the accumulated TSL debt definition (which item 136 repeals). These changes reflect the changes the Bill makes to section 35 of the Act.

Item 136 - Subsection 995-1(1) (definition of accumulated TSL debt )

143. This item repeals the definition of accumulated TSL debt in subsection 995-1(1) of the Income Tax Assessment Act 1997. The accumulated TSL debt definition (which item 135 inserts) effectively replaces that definition. These changes reflect the changes the Bill makes to section 35 of the Act.

Taxation Administration Act 1953

Item 137 - Section 8AAZA

144. This item inserts the following definition in section 8AAZA of the Tax Administration Act 1953:

compulsory AASL repayment amount has the same meaning as in the Australian Apprenticeship Support Loans Act 2014.

145. This definition effectively replaces the compulsory TSL repayment amount definition (which item 138 repeals). These changes reflect the changes the Bill makes to section 5 of the Act.

Item 138 - Section 8AAZA (definition of compulsory TSL repayment amount )

146. This item repeals the definition of compulsory TSL repayment amount in section 8AAZA of the Tax Administration Act 1953. The compulsory AASL repayment amount definition (which item 137 inserts) effectively replaces that definition. These changes reflect the changes the Bill makes to section 5 of the Act.

Item 139 - Paragraph 8AAZLD(ad)

147. This item makes a minor amendment to section 8AAZA of the Tax Administration Act 1953, omitting the term "TSL" and substituting it with "AASL".

Item 140 - Paragraph 11-1(cd) in Schedule 1

148. This item makes a minor amendment to paragraph 11-1(cd) in Schedule 1 to the Tax Administration Act 1953, omitting the reference to "Trade Support Loans Act 2014" and substituting it with "Australian Apprenticeship Support Loans Act 2014".

Item 141 - Paragraph 15-30(cd) in Schedule 1

149. This item makes a minor amendment to paragraph 15-30(cd) in Schedule 1 to the Tax Administration Act 1953, omitting the term "TSL" and substituting it with "AASL".

Item 142 - Paragraph 15-30(cd) in Schedule 1

Item 143 - Paragraph 45-5(1)(cd) in Schedule 1

150. These items make minor amendments to paragraphs 15-30(cd) and 45-5(1)(cd) in Schedule 1 to the Tax Administration Act 1953, omitting the reference to "Trade Support Loans Act 2014" and substituting it with "Australian Apprenticeship Support Loans Act 2014".

Item 144 - Section 45-340 in Schedule 1 (method statement, step 3AC)

Item 145 - Section 45-375 in Schedule 1 (method statement, step 3AC)

Item 146 - Subsection 250-10(2) in Schedule 1 (table item 36D)

151. These items make minor amendments to the steps of the method statements in the identified provisions in Schedule 1 to the Tax Administration Act 1953, omitting the term "TSL" and substituting it with "AASL".

Item 147 - Subsection 250-10(2) in Schedule 1 (table item 36D)

Item 148 - Subsection 355-65(2) in Schedule 1 (table item 5AA)

152. These items make minor amendments to table item 36D of subsection 250-10(2) and table item 5AA of subsection 355-65(2) in Schedule 1 to the Tax Administration Act 1953, omitting the reference to "Trade Support Loans Act 2014" and substituting it with "Australian Apprenticeship Support Loans Act 2014".

Taxation (Interest on Overpayments and Early Payments) Act 1983

Item 149 - Subsection 3(1)

153. This item inserts the following definition in subsection 3(1) of the Taxation (Interest on Overpayments and Early Payments) Act 1983:

compulsory AASL repayment amount has the same meaning as in the Australian Apprenticeship Support Loans Act 2014.

154. This definition effectively replaces the compulsory TSL repayment amount definition (which item 150 repeals). These changes reflect the changes the Bill makes to section 5 of the Act.

Item 150 - Subsection 3(1) (definition of compulsory TSL repayment amount )

155. This item repeals the definition of compulsory TSL repayment amount in subsection 3(1) of the Taxation (Interest on Overpayments and Early Payments) Act 1983. The compulsory AASL repayment amount definition (which item 149 inserts) effectively replaces that definition. These changes reflect the changes the Bill makes to section 5 of the Act.

Item 151 - Section 3C (table item 48)

156. This item makes a minor amendment to table item 48 of section 3C of the Taxation (Interest on Overpayments and Early Payments) Act 1983, omitting the reference to "Trade Support Loans Act 2014" and substituting it with "Australian Apprenticeship Support Loans Act 2014".

Item 152 - Subparagraph 8A(1)(a)(iid)

Item 153 - Paragraph 8A(2)(bd)

Item 154 - Subparagraphs 8E(1)(d)(iiic) and (2)(d)(iic)

Item 155 - Paragraph 12A(1A)(c)

157. These items make minor amendments to subparagraph 8A(1)(a)(iid), paragraph 8A(2)(bd), subparagraph 8E(1)(d)(iiic), subparagraph 8E(2)(d)(iic) and paragraph 12A(1A)(c) of the Taxation (Interest on Overpayments and Early Payments) Act 1983, omitting the term "TSL" and substituting it with "AASL".

Part 3 - Transitional provisions

Item 156 - Transitional - alternative name for trade support loan

158. This item provides that if, immediately before the commencement of this item, a loan was known as trade support loan, then, after the commencement of this item:

the loan may also be known as Australian apprenticeship support loan; and
a reference to the loan in an instrument or other document is to be construed as including a reference to the loan under the name Australian apprenticeship support loan.

159. For example:

immediately before this item commences, a determination granting Person A's application for trade support loan is in effect. After this item commences, Person A's trade support loan may also be known as their Australian apprenticeship support loan.
immediately before this item commences, Person A receives an eligibility advice letter about Person A's application for a trade support loan. After this item commences, Person A should construe the reference to trade support loan in that eligibility advice letter as including a reference to the loan under the name Australian apprenticeship support loan.

Item 157 - Transitional - alternative name for an accumulated TSL debt

160. This item provides that if, immediately before the commencement of this item, an amount was known as an accumulated TSL debt, then, after the commencement of this item:

the amount may also be known as an accumulated TSL debt; and
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name accumulated AASL debt.

161. For example:

immediately before this item commences, Person B has an accumulated TSL debt. After this item commences, Person B's accumulated TSL debt may also be known as their accumulated AASL debt.
immediately before this item commences, Person B receives a debt notice about Person B's accumulated TSL debt. After this item commences, Person B should construe a reference to accumulated TSL debt in that debt notice as including a reference to the amount under the name accumulated AASL debt.

Item 158 - Transitional - alternative name for a compulsory TSL repayment amount

162. This item provides that if, immediately before the commencement of this item, an amount was known as a compulsory TSL repayment amount, then, after the commencement of this item:

the amount may also be known as a compulsory AASL repayment amount; and
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name compulsory AASL repayment amount.

163. For example:

immediately before this item commences, a compulsory TSL repayment amount is required to be paid in respect of Person C's accumulated TSL debt. After this item commences, the compulsory TSL repayment amount required to be paid in respect of Person C's accumulated TSL debt may also be known as a compulsory AASL repayment amount.
immediately before this item commences, Person C receives a notice of assessment which includes details of a compulsory TSL repayment amount. After this item commences, Person C should construe the reference to compulsory TSL repayment amount in that notice as including a reference to the amount under the name compulsory AASL repayment amount.

Item 159 - Transitional - alternative name for a former accumulated TSL debt

164. This item provides that if, immediately before the commencement of this item, an amount was known as a former accumulated TSL debt, then, after the commencement of this item:

the amount may also be known as a former accumulated AASL debt; and
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name former accumulated AASL debt.

165. For example:

immediately before this item commences, Person D has a former accumulated TSL debt. After this item commences, Person D's former accumulated TSL debt may also be known as their former accumulated AASL debt.
immediately before this item commences, Person D receives a letter about their former accumulated TSL debt. After this item commences, Person D should construe the reference to former accumulated TSL debt in that letter as including a reference to the amount under the name former accumulated AASL debt.

Item 160 - Transitional - alternative name for an instalment of trade support loan

166. This item provides that if, immediately before the commencement of this item, an instalment was known as an instalment of trade support loan, then, after the commencement of this item:

the instalment may also be known as an instalment of Australian apprenticeship support loan; and
a reference to the instalment in an instrument or other document is to be construed as including a reference to the instalment under the name instalment of Australian apprenticeship support loan.

167. For example:

immediately before this item commences, an amount is paid to Person E as an instalment of trade support loan in relation to an instalment period for Person E. After this item commences, the amount paid to Person E as an instalment of trade support loan may also be known as an instalment of Australian apprenticeship support loan.
Immediately before this item commences, Person E receives a letter about the amount paid to them as an instalment of trade support loan. After this item commences, Person E should construe the reference to instalment of trade support loan in that letter as including a reference to the instalment under the name instalment of Australian apprenticeship support loan.

Item 161 - Transitional - alternative name for repayable TSL debt

168. This item provides that if, immediately before the commencement of this item, an amount was known as a repayable TSL debt, then, after the commencement of this item:

the amount may also be known as a repayable AASL debt; and
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name repayable AASL debt.

169. For example:

immediately before this item commences, Person F has a repayable TSL debt. After this item commences, Person F's repayable TSL debt may also be known as their repayable AASL debt.
immediately before this item commences, Person F receives a notice about their repayable TSL debt. After this item commences, Person F should construe the reference to repayable TSL debt in that notice as including a reference to the amount under the name repayable AASL debt.

Item 162 - Transitional - alternative name for a TSL debt

170. This item provides that if, immediately before the commencement of this item, an amount was known as a TSL debt, then, after the commencement of this item:

the amount may also be known as an AASL debt; and
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name AASL debt.

171. For example:

immediately before this item commences, Person G incurs a TSL debt. After this item commences, the TSL debt incurred by Person G may also be known as an AASL debt.
immediately before this item commences, Person G receives a letter about a TSL debt they incurred. After this item commences, Person G should construe the reference to TSL debt in that letter as including a reference to the amount under the name AASL debt.

Item 163 - Transitional - alternative name for a voluntary TSL repayment

172. This item provides that if, immediately before the commencement of this item, an amount was known as a voluntary TSL repayment, then, after the commencement of this item:

the amount may also be known as a voluntary AASL repayment; and
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name voluntary AASL repayment.

173. For example:

immediately before this item commences, Person H makes a voluntary TSL repayment in respect of a TSL debt or an accumulated TSL debt that Person H owes to the Commonwealth. After this item commences, the payment Person H made may also be known as a voluntary AASL repayment.
immediately before this item commences, Person H receives a letter about a voluntary TSL repayment they made in respect of a TSL debt or an accumulated TSL debt that Person H owes to the Commonwealth. After this item commences, Person H should construe the reference to voluntary TSL repayment in that letter as including a reference to the amount under the name voluntary AASL repayment.

Item 164 - Transitional - pre-commencement apprenticeships

174. This item applies to a person if:

immediately before the commencement of this item, the person was undertaking an apprenticeship through which the person was undertaking a qualification:

-
at a level prescribed by the Trade Support Loan Rules 2014 (Rules); and
-
leading to an occupation or a qualification specified on the TSL Priority List; and
-
which met any other requirements prescribed by the Rules; and

immediately after the commencement of the first Australian Apprenticeships Priority List determined under subsection 105(1) of the Australian Apprenticeships Support Loans Act 2014 (Australian Apprenticeship Support Loans Act), the occupation or qualification is not specified on that list; and
immediately before the commencement of this item, a determination was in effect granting the person's application for trade support loan in relation to the apprenticeship.

175. This item provides that the Australian Apprenticeship Support Loans Act has effect, in relation to the person, as if that occupation or qualification were specified on the Australian Apprenticeships Priority List determined under subsection 105(1) of that Act.

176. For example:

immediately before the commencement of this item, Person I is undertaking a qualifying apprenticeship leading to an occupation as an optical mechanic and a determination was in effect granting Person I's application for a trade support loan in relation to the apprenticeship. The TSL Priority List specifies 'optical mechanic' as an occupation for which skilled persons are a priority. After the commencement of this Schedule, the TSL Priority List lapses and the Minister determines the first Australian Apprenticeships Priority List. 'Optical mechanic' is not specified on that first Australian Apprenticeships Priority List. Because this item provides that the Australian Apprenticeship Support Loans Act has effect, in relation to Person I, as if 'optical mechanic' was specified on the Australian Apprenticeships Priority List, Person I is still taken to be undertaking a qualifying apprenticeship. Person I can continue to reapply to receive an Australian apprenticeship support loan and, provided Person I does so and continues to meet all the requirements for qualification for Australian apprenticeship support loan, Person I can receive an Australian apprenticeship support loan up to the lifetime limit. To avoid doubt, if a determination was not in effect granting Person I's application for a trade support loan in relation to the apprenticeship immediately before the commencement of this item, Person I would not be qualified for Australian apprenticeship support loan.
after this item commences and the Minister determines the first Australian Apprenticeships Priority List, Person J begins to undertake an apprenticeship leading to an occupation as an optical mechanic. Person J is not undertaking a qualifying apprenticeship because, through that apprenticeship, Person J is not undertaking a qualification leading to an occupation or qualification specified on the Australian Apprenticeships Priority List.

Item 165 - Transitional - instruments or documents issued or given by, or on behalf of, the Commissioner of Taxation

177. This item provides that, if:

during the period beginning at the commencement of this item and ending on 1 January 2025, an instrument or other document is issued or given by, or on behalf of, the Commissioner of Taxation; and
apart from this item, the instrument or document would be invalid because it includes a reference to one or more things mentioned in column 1 of the table in this item; and
the instrument or document would be valid if each reference in the instrument or document to a thing mentioned in column 1 of a particular item of the table were read as a reference to the thing mentioned in in column 2 of that item of the table;
the instrument or document has effect as if each reference in the instrument or document to a thing mentioned in column 1 of that item were read as a reference to the thing mentioned in column 2 of that item.

178. The following table in this item sets out the references to which the item applies:

Item Column 1 Column 2
1 trade support loan Australian apprenticeship support loan
2 accumulated TSL debt accumulated AASL debt
3 compulsory TSL repayment amount compulsory AASL repayment amount
4 former accumulated TSL debt former accumulated AASL debt
5 instalment of trade support loan instalment of Australian apprenticeship support loan
6 repayable TSL debt repayable AASL debt
7 TSL debt AASL debt
8 voluntary TSL repayment voluntary AASL repayment

179. For example, during the period beginning at the commencement of this item and ending on 1 January 2025, the Commissioner of Taxation issued Person K a notice of assessment which includes details of a 'compulsory TSL repayment amount'. If this notice:

would, apart from this item, be invalid because it refers to 'compulsory TSL repayment amount'; and
is valid if the reference to 'compulsory TSL repayment amount' was read as a reference to 'compulsory AASL repayment amount';
then the notice has effect as if the reference to 'compulsory TSL repayment amount' were read as a reference to 'compulsory AASL repayment amount'.

180. This item anticipates that there will be a delay in updating references to the Program and the Act's defined terms, as amended by the Bill, in instruments or documents the Australian Taxation Office (ATO) prepares that are issued or given by, or on behalf of, the Commissioner of Taxation. This is due to the work involved in making changes to the ATO's systems. While the ATO will aim to minimise this delay, this item will, after it commences, provide the ATO with some time to ensure these references are updated in such instruments and documents. The ATO will make every effort to ensure that the effect of this item is clearly communicated on its website.

Item 166 - Transitional - rules

181. This item provides that, without limiting subsection 106(1) of the Australian Apprenticeship Support Loan Act, rules made under that subsection may prescribe matters of a transitional nature (including prescribing any saving or application provisions) arising out of the amendments of that Act made by this Schedule. That subsection provides that the Minister may, by legislative instrument, make rules prescribing matters:

required or permitted by that Act to be prescribed by the rules; or
necessary or convenient to be prescribed for carrying out or giving effect to that Act.


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