Australian Apprenticeship Support Loans Act 2014

CHAPTER 3 - Loan repayments

PART 3.2 - DISCHARGING DEBTS

Division 4 - Compulsory discharge

Subdivision AA - Liability of overseas debtors to repay amounts

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SECTION 47C NOTICES TO BE GIVEN TO THE COMMISSIONER

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Notice relating to leaving Australia

47C(1)
A person who:

(a)

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has an accumulated AASL debt or otherwise has an AASL debt that has not yet been discharged; and

(b) leaves Australia (other than in circumstances specified in the rules) with the intention of remaining outside Australia for at least 183 days;

must, no later than 7 days after leaving Australia, give a notice to the Commissioner in the approved form.

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History

S 47C(1) amended by No 61 of 2023, s 3 and Sch 1 items 106 and 107, by substituting " accumulated AASL " for " accumulated TSL " and " an AASL " for " a TSL " in para (a), effective 1 January 2024. For transitional provisions, see note under s 105(1) .

S 47C(1) inserted by No 154 of 2015, s 3 and Sch 2 item 6, effective 1 January 2016 and applicable in relation to the 2016-17 income year and later income years. No 154 of 2015, s 3 and Sch 2 item 10 contains the following application provision:

10 Application of subsections 47C(1) and (2)
(1)
Subsections 47C(1) and (2) of the Trade Support Loans Act 2014 , as inserted by this Act, apply:

(a) to persons who leave Australia after the commencement of this item; and

(b) subject to subitem (2), to persons who, immediately before that commencement, were outside Australia.

(2)
If, immediately before the commencement of this item, a person was outside Australia, subsection 47C(2) of the Trade Support Loans Act 2014 , as inserted by this Act, applies in relation to that absence from Australia (but not in relation to any later absence starting after that commencement) as if:

(a) the 183 days referred to in paragraph 47C(2)(b) of that Act as so inserted were days occurring after that commencement; and

(b) that subsection as so inserted required the person to notify the Commissioner no later than 1 July 2017.

Notice relating to absence from Australia

47C(2)
A person who:

(a)

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has an accumulated AASL debt or otherwise has an AASL debt that has not yet been discharged; and

(b) has been outside Australia for at least 183 days (other than in circumstances specified in the rules) in any 12 month period; and

(c) was not required under subsection (1) to give a notice to the Commissioner in connection with that absence from Australia;

must, no later than 7 days after the end of those 183 days, give a notice to the Commissioner in the approved form.

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Notice relating to income (including foreign-sourced income)

47C(3)
A person who:

(a) is a foreign resident; and

(b)

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on 1 June immediately preceding an income year, had an accumulated AASL debt;

must (other than in circumstances specified in the rules) give to the Commissioner, in the approved form, a notice relating to the person ' s income (including foreign-sourced income) for the income year. The notice must be given within the period specified in the form.

Note:

The Commissioner may defer the time for giving the return: see ection 388-55 in Schedule 1 to the Taxation Administration Act 1953 .

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Content of notices under this section

47C(4)
The rules may provide for the content of notices under this section.

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