Labor 2013-14 Budget Savings (Measures No. 2) Act 2015 (169 of 2015)

Schedule 1   Student start-up loans

Part 1   Amendments

Taxation (Interest on Overpayments and Early Payments) Act 1983

102   Section 3C (after table item 45)

Insert:

46

Amounts that are treated under Part 2AA.5 of the Social Security Act 1991 as if they were income tax

47

Amounts that are treated under Division 6 of Part 2 of the Student Assistance Act 1973 as if they were income tax