Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018 (116 of 2018)

Schedule 1   Separation of VET student loan debts from HELP debts

Part 2   Consequential and contingent amendments

Income Tax Assessment Act 1997

28   Section 12-5 (after table item headed "uranium mining")


VET student loans


limit on deduction


payment made to reduce a debt to the Commonwealth under Part 3A of the VET Student Loans Act 2016 (VETSL debts), no deduction unless provided as fringe benefit