Legal Database | ATO

What's new
ATO Community
Legal Database

Login to ATO online services

Access secure services, view your details and lodge online.

Individuals online services

For individuals and sole traders to access ATO online and complete your tax return via myTax.

Log in to myGov

Business online services

A secure system to interact with us online for your business tax and super needs.

Log in to myGovID

Agents online services

For registered tax and BAS agents and authorised staff to access information and complete tasks for their clients.

Log in to myGovID

my-gov

Non-residents online services

For non-residents who import goods or services to register, report and pay GST in Australia. Securely access through AusID.

Log in with AusID

Access manager

Allows you to manage who has electronic access to the tax information of the business.

Log in via myGovID

Foreign Investor

For foreign investors to meet your foreign investment requirements or to represent a foreign investor. For more information please visit Foreign investors

Log in to myGovID

Login to ATO online services

Access secure services, view your details and lodge online.

Legal database

Legal database

Search

Quick search

Advanced search

Last search results

Browse

Browse all

Legislation

Public rulings

Practical compliance guidelines

Cases

Decision impact statements

ATO interpretative decisions

Law administration practice statements

Taxpayer alerts

Edited private advice

Quick access

Public rulings and determinations

Practical compliance guidelines

ATO interpretative decisions

Law administration practice statements

Taxpayer alerts

Legislation

Edited private advice

Help

About the Legal database

Accessing a known document

Doing a quick search

Doing an advanced search

Interpreting your search results

Viewing documents

Providing the history of documents

Browsing to documents

Contact us

Higher Education Support Act 2003
SECTION 1-1 Short title
SECTION 1-5 Commencement
SECTION 1-10 Identifying defined terms
SECTION 1-15 Application of Chapter 6 etc.
SECTION 2-1 Objects of this Act
SECTION 3-1 General
SECTION 3-5 Grants for higher education assistance etc (Chapter 2)
SECTION 3-10 Assistance to students (Chapter 3)
SECTION 3-15 Repayment of loans (Chapter 4)
SECTION 3-20 Administration (Chapter 5)
SECTION 3-25 Provision of higher education in the external Territories (Chapter 6)
SECTION 3-30 VET FEE-HELP Assistance Scheme (Schedule 1A)
SECTION 5-1 Application of Act to Table C providers
SECTION 6-1 Schedule 1A
SECTION 8-1 What this Chapter is about
SECTION 13-1 What this Part is about
SECTION 13-5 The Higher Education Provider Guidelines
SECTION 16-1 Meaning of higher education provider
SECTION 16-5 When a body becomes or ceases to be a higher education provider
SECTION 16-10 Listed providers
SECTION 16-15 Table A providers
SECTION 16-20 Table B providers
SECTION 16-22 Table C providers
SECTION 16-25 Approval by the Minister
SECTION 16-27 Body must be a registered higher education provider
SECTION 16-30 The tuition protection requirements
SECTION 16-31 Tuition assurance requirements exemption for approvals
SECTION 16-35 Additional requirements for non self-accrediting providers
SECTION 16-40 Application
SECTION 16-42 Minister may seek information from TEQSA
SECTION 16-43 Minister may seek information from relevant VET regulator
SECTION 16-45 Minister may seek further information
SECTION 16-50 Minister to decide application
SECTION 16-55 Approvals are legislative instruments
SECTION 16-60 Conditions of approval
SECTION 16-65 Minister to cause higher education provider to be notified of change in condition of approval
SECTION 16-70 Variation of approval if body ' s name changes
SECTION 19-1 The quality and accountability requirements
SECTION 19-5 Basic requirement
SECTION 19-10 Financial information must be provided
SECTION 19-12 Minister to have regard to financial information and matters prescribed in Higher Education Guidelines
SECTION 19-15 Provider must maintain quality
SECTION 19-20 Certain providers must comply with the National Higher Education Code to Prevent and Respond to Gender-based Violence
SECTION 19-30 Basic requirement
SECTION 19-35 Benefits and opportunities must be available equally to all students
SECTION 19-36 Misrepresenting assistance under Chapter 3
SECTION 19-36A Offering certain inducements
SECTION 19-36B Engaging in cold-calling
SECTION 19-36C Use of third party contact lists
SECTION 19-36D Other marketing requirements
SECTION 19-36E Requirements relating to requests for Commonwealth assistance
SECTION 19-37 Requiring membership of certain organisations or payment of certain amounts
SECTION 19-38 Higher education providers ' expenditure of student services and amenities fees
SECTION 19-39 At least 40 % of student services and amenities fees must be allocated to student led organisations
SECTION 19-40 Higher education provider may make application in relation to transitional arrangements for student led organisations
SECTION 19-42 Assessment of students as academically suited
SECTION 19-43 Support for students policy
SECTION 19-45 Student grievance and review procedures
SECTION 19-50 Higher education providers to appoint review officers
SECTION 19-55 Review officers not to review own decisions
SECTION 19-60 Procedures relating to personal information
SECTION 19-65 Basic requirements
SECTION 19-66 Higher education provider charge
SECTION 19-66A Tuition protection requirements
SECTION 19-67 Special requirements for student services, amenities, representation and advocacy in 2012 and later years
SECTION 19-70 Provider to provide statement of general information
SECTION 19-71 Co-operation with HESA and TEQSA investigators
SECTION 19-72 Providers must keep records
SECTION 19-73 Providers must publish information
SECTION 19-75 Notice of events that affect provider ' s ability to comply with conditions of Commonwealth assistance
SECTION 19-77 Notice of events affecting accreditation
SECTION 19-78 Notice of events significantly affecting TEQSA registration
SECTION 19-80 Compliance assurance
SECTION 19-82 Compliance notices
SECTION 19-85 Basic requirement
SECTION 19-87 Determining student contribution amounts for all places in units
SECTION 19-88 Determining student contribution amounts for places in units for student cohorts
SECTION 19-90 Determining tuition fees for all students
SECTION 19-91 Determining tuition fees for students in student cohorts
SECTION 19-92 Determining accelerator program course fees for all students
SECTION 19-95 Schedules of student contribution amounts for places and tuition fees
SECTION 19-97 Schedules of accelerator program course fees
SECTION 19-100 Limits on fees for courses of study
SECTION 19-101 Meaning of student cohort
SECTION 19-102 Meaning of fee
SECTION 19-105 Meaning of tuition fee
SECTION 19-110 Table A providers and Table B providers must enter into mission based compacts
SECTION 19-115 Provider to have policy upholding freedom of speech and academic freedom
SECTION 22-1 Cessation of approval as a provider
SECTION 22-2 Automatic revocation of approval if registration ceases
SECTION 22-3 Automatic revocation of approval if winding up order made
SECTION 22-5 Revocation of approval if application for approval as a provider is false or misleading
SECTION 22-7 Revocation of approval if providing education and/or conducting research ceases to be the body ' s principal purpose
SECTION 22-10 Revocation of approval if status or accreditation changes
SECTION 22-15 Revocation of approval as a provider for a breach of conditions or the quality and accountability requirements
SECTION 22-17 Revocation of approval as a provider if provider etc. not a fit and proper person
SECTION 22-20 Process for revoking approval
SECTION 22-22 Minister may seek information from TEQSA
SECTION 22-23 Minister may seek information from relevant VET regulator
SECTION 22-25 Determination retaining approval as a provider in respect of existing students
SECTION 22-30 Suspension of approval as a provider
SECTION 22-32 Determination retaining approval as a provider in respect of existing students following suspension of approval
SECTION 22-35 Revocations are legislative instruments
SECTION 22-40 Revocation of approval as a provider on application
SECTION 22-45 Notice of approval ceasing to have effect under the Legislation Act 2003
SECTION 22-50 Notice of revocation ceasing to have effect under the Legislation Act 2003
SECTION 27-1 What this Part is about
SECTION 27-5 Commonwealth Grant Scheme Guidelines
SECTION 30-1 Eligibility for grants
SECTION 30-5 Maximum grants
SECTION 30-10 Allocation of places
SECTION 30-12 Designated higher education courses
SECTION 30-15 Funding clusters
SECTION 30-20 National priorities
SECTION 30-25 Funding agreements
SECTION 30-27 Specification of maximum basic grant amounts in funding agreements
SECTION 30-28 Funding agreement to be published
SECTION 33-1 How grant amount is worked out
SECTION 33-5 Total basic grant amounts
SECTION 33-10 Commonwealth contribution amounts and grandfathered Commonwealth contribution amounts
SECTION 33-15 Increases in assistance for higher education providers meeting certain requirements
SECTION 33-17 Reductions in assistance for higher education providers failing to meet certain requirements
SECTION 33-20 Adjustments in accordance with guidelines
SECTION 33-25 Adjustments
SECTION 33-30 Working out the number of Commonwealth supported places provided
SECTION 33-35 Funding clusters, or parts of funding clusters, in which units are included
SECTION 33-37 Adjustments for breach of section 19-37
SECTION 33-40 Advances for certain purposes
SECTION 36-1 Condition of grant to comply with this Division
SECTION 36-5 Meaning of Commonwealth supported student
SECTION 36-10 Advice on whether a person is a Commonwealth supported student - general
SECTION 36-12 Advice on whether a person is a Commonwealth supported student - unreasonable study load
SECTION 36-13 Advice on whether a person is a Commonwealth supported student - failure to complete previous units
SECTION 36-15 Persons not to be advised they are Commonwealth supported
SECTION 36-20 Providers to repay amounts - special circumstances
SECTION 36-21 Special circumstances
SECTION 36-22 Application period
SECTION 36-22A Providers to repay amounts etc. for units wholly consisting of work experience in industry - provider ceases to provide course
SECTION 36-23 Dealing with applications
SECTION 36-24A Providers to repay amounts - provider defaults
SECTION 36-24B Providers to repay amounts - no tax file numbers
SECTION 36-24BA Providers to repay amounts - person ' s SLE amount re-credited in special circumstances
SECTION 36-24BB Providers to repay amounts - provider completes request for assistance
SECTION 36-24BC Providers to repay amounts - person not entitled to assistance
SECTION 36-24C Secretary may act if provider is unable to
SECTION 36-25 Continued support for Commonwealth supported students
SECTION 36-30 Providers to enrol persons as Commonwealth supported students
SECTION 36-32 Commonwealth supported study at a particular campus
SECTION 36-35 Percentage of Commonwealth supported places to be provided by Table A providers
SECTION 36-40 Providers to cancel enrolments in certain circumstances
SECTION 36-45 Limits on student contribution amounts
SECTION 36-50 Provider must not accept up-front payments of more than 90% of student contribution amounts
SECTION 36-55 Tuition fees for non-Commonwealth supported students
SECTION 36-60 Providers to meet the quality and accountability requirements
SECTION 36-65 Providers to comply with funding agreement
SECTION 36-70 Providers to comply with the Commonwealth Grant Scheme Guidelines
SECTION 38-1 What this Part is about
SECTION 38-5 Indigenous Student Assistance Grants Guidelines
SECTION 38-10 Eligibility for grants under this Part
SECTION 38-15 Guidelines may provide for grants
SECTION 38-20 Approval of grants
SECTION 38-25 Conditions on grants
SECTION 38-30 Amounts of grants
SECTION 38-35 Amounts payable under this Part
SECTION 38-40 Rollover of grant amounts
SECTION 38-45 Maximum payments for grants under this Part
SECTION 41-1 What this Part is about
SECTION 41-5 The Other Grants Guidelines
SECTION 41-10 Eligibility for grants under this Part
SECTION 41-15 Grants may be paid under programs
SECTION 41-20 Approval of grants
SECTION 41-25 Conditions on grants
SECTION 41-30 Amount of a grant
SECTION 41-35 Amounts payable under this Part
SECTION 41-40 Rollover of grant amounts
SECTION 41-45 Maximum payments for other grants under this Part
SECTION 41-50 List of maximum grant amounts
SECTION 41-95 Alternative constitutional bases
SECTION 42-1 Research commercialisation strategy
SECTION 42-5 Investment plan
SECTION 42-10 Australia ' s Economic Accelerator Advisory Board
SECTION 42-15 Functions of the AEA Advisory Board
SECTION 42-20 Annual report
SECTION 42-25 Membership of the AEA Advisory Board
SECTION 42-30 Appointment of members of the AEA Advisory Board
SECTION 42-35 Acting AEA Advisory Board members
SECTION 42-40 Remuneration and allowances
SECTION 42-45 Leave of absence
SECTION 42-50 Disclosure of interests to the Minister
SECTION 42-55 Disclosure of interests to the AEA Advisory Board
SECTION 42-60 Resignation
SECTION 42-65 Termination
SECTION 42-70 Other terms and conditions
SECTION 42-75 Priority managers
SECTION 46-1 What this Part is about
SECTION 46-5 The Commonwealth Scholarships Guidelines
SECTION 46-10 Classes of Commonwealth scholarships
SECTION 46-13 Eligibility of students to receive directly-paid standard Commonwealth scholarships
SECTION 46-15 Eligibility of higher education providers to receive grants for certain Commonwealth scholarships
SECTION 46-20 Other matters relating to Commonwealth scholarships
SECTION 46-25 Condition of grants
SECTION 46-30 Amounts payable under this Part
SECTION 46-35 Rollover of grant amounts
SECTION 46-40 Maximum payments for Commonwealth scholarships
SECTION 51-1 What this Part is about
SECTION 51-5 The Reduction and Repayment Guidelines
SECTION 54-1 Decision as to reduction or repayment of a grant
SECTION 54-5 Appropriateness of requiring reduction or repayment of grant
SECTION 57-1 Reduction in amount of grants
SECTION 57-5 Amount of the repayment
SECTION 60-1 Procedure prior to decision
SECTION 60-5 Notification of decision
SECTION 60-10 When a decision takes effect
SECTION 65-1 What this Chapter is about
SECTION 70-1 What this Part is about
SECTION 70-5 The Student Learning Entitlement Guidelines
SECTION 73-1 Student Learning Entitlement and SLE amount
SECTION 73-5 Ordinary SLE
SECTION 73-10 Additional SLE
SECTION 73-15 Lifelong SLE
SECTION 73-20 Student Learning Entitlement is not transferable
SECTION 73-22 Life long SLE
SECTION 73-25 Ceasing to be an eligible person
SECTION 73-30 Ceasing to be an eligible person
SECTION 76-1 Reduction of a person ' s SLE amount
SECTION 76-5 Reducing a person's additional SLE
SECTION 76-10 Reducing a person's life long SLE
SECTION 79-1A Application of this Subdivision
SECTION 79-1 Re-crediting a person ' s SLE amount if special circumstances apply to the person
SECTION 79-5 Special circumstances
SECTION 79-10 Application period
SECTION 79-15 Dealing with applications
SECTION 79-20 Re-crediting a person ' s SLE amount if the person ' s HELP balance is re-credited
SECTION 79-25 Re-crediting a person's SLE - no tax file number
SECTION 82-1 Unit of study covered by a person ' s Student Learning Entitlement - person ' s SLE amount not exceeded at enrolment
SECTION 82-5 Unit of study covered by a person ' s Student Learning Entitlement - person ' s SLE amount exceeded at enrolment
SECTION 82-10 Additional SLE
SECTION 82-15 Simultaneous enrolments that exceed a person's SLE
SECTION 87-1 What this Part is about
SECTION 87-5 The HECS-HELP Guidelines
SECTION 90-1 Entitlement to HECS-HELP assistance
SECTION 90-5 Citizenship or residency requirements
SECTION 90-10 Students not entitled to HECS-HELP assistance
SECTION 93-1 The amount of HECS-HELP assistance for a unit of study
SECTION 93-5 Student contribution amounts
SECTION 93-10 Maximum student contribution amount for a place
SECTION 93-15 Up-front payments
SECTION 93-20 Amounts of HECS-HELP assistance, FEE-HELP assistance and VET FEE-HELP assistance must not exceed the HELP balance
SECTION 96-1 Payments to higher education providers
SECTION 96-2 Payments to higher education providers - partial up-front payment of student contribution amount
SECTION 96-3 Payments to higher education providers - full up-front payment of student contribution amount
SECTION 96-5 Effect of HELP balance being re-credited
SECTION 96-10 Implications for student ' s liability to higher education provider for student contribution amount
SECTION 97-23 Purpose
SECTION 97-25 Main case of re-crediting a person ' s HELP balance in relation to HECS-HELP assistance
SECTION 97-27 Re-crediting a person ' s HELP balance in relation to HECS-HELP assistance - no tax file number
SECTION 97-30 Special circumstances
SECTION 97-35 Application period
SECTION 97-40 Dealing with applications
SECTION 97-42 Re-crediting a person ' s HELP balance in relation to HECS-HELP assistance - provider defaults
SECTION 97-45 Re-crediting a person ' s HELP balance in relation to HECS-HELP assistance - provider completes request for assistance
SECTION 97-50 Re-crediting a person ' s HELP balance in relation to HECS-HELP assistance - person not entitled to assistance
SECTION 97-55 Re-crediting a person ' s HELP balance in relation to HECS-HELP debts incurred on or before 1 June 2025
SECTION 101-1 What this Part is about
SECTION 101-5 The FEE-HELP Guidelines
SECTION 104-1 Entitlement to FEE-HELP assistance
SECTION 104-1AA Student has unreasonable study load
SECTION 104-1A Failure by a student to complete previous units with provider
SECTION 104-2 Failure by a student to complete previous units accessed through Open Universities Australia
SECTION 104-3 Failure by Open Universities Australia to comply with FEE-HELP Guidelines etc.
SECTION 104-4 Failure by Open Universities Australia to set tuition fees and census date
SECTION 104-5 Citizenship or residency requirements
SECTION 104-10 Course requirements
SECTION 104-12 Secretary may act if provider is unable to
SECTION 104-15 A person ' s FEE-HELP balance
SECTION 104-20 The FEE-HELP limit
SECTION 104-25 Main case of re-crediting a person ' s HELP balance in relation to FEE-HELP assistance
SECTION 104-27 Re-crediting a person ' s HELP balance in relation to FEE-HELP assistance - no tax file number
SECTION 104-30 Special circumstances
SECTION 104-35 Application period
SECTION 104-40 Dealing with applications
SECTION 104-42 Re-crediting a person ' s HELP balance if provider defaults or person elects re-crediting
SECTION 104-43 Re-crediting a person ' s HELP balance in relation to FEE-HELP assistance if not a genuine student
SECTION 104-44 Re-crediting a person ' s HELP balance in relation to FEE-HELP assistance if provider completes request for assistance etc.
SECTION 104-44A Re-crediting a person ' s HELP balance in relation to FEE-HELP debts incurred on or before 1 June 2025
SECTION 104-45 Meaning of bridging course for overseas-trained professionals
SECTION 104-50 Assessment statements
SECTION 104-55 Meaning of assessing body
SECTION 104-60 Meaning of listed professional occupations
SECTION 104-65 Occupation includes part of an occupation
SECTION 104-70 Requirements for entry to an occupation
SECTION 107-1 The amount of FEE-HELP assistance for a unit of study
SECTION 107-5 Up-front payments
SECTION 107-10 Amounts of FEE-HELP assistance, HECS-HELP assistance and VET FEE-HELP assistance must not exceed the HELP balance
SECTION 110-1 Payments
SECTION 110-5 Effect of HELP balance being re-credited
SECTION 110-10 Implications for student ' s liability to higher education provider for student tuition fee
SECTION 115-1 What this Part is about
SECTION 115-5 The OS-HELP Guidelines
SECTION 118-1 Entitlement to OS-HELP assistance
SECTION 118-2 Entitlement to supplementary amount for Asian language study
SECTION 118-5 Citizenship or residency requirements
SECTION 118-7 Prior study requirements
SECTION 118-10 Overseas study requirements
SECTION 118-12 Student identifier requirements
SECTION 118-15 Selection of students for receipt of OS-HELP assistance and supplementary amounts for Asian language study
SECTION 121-1 The amount of OS-HELP assistance for a period
SECTION 121-5 Maximum OS-HELP (overseas study) amount
SECTION 121-10 Minimum OS-HELP (overseas study) amount
SECTION 121-15 Maximum OS-HELP (Asian language study) amount
SECTION 121-20 Minimum OS-HELP (Asian language study) amount
SECTION 124-1 Amounts of OS-HELP assistance are lent to students
SECTION 125-1 What this Part is about
SECTION 126-1 Entitlement to SA-HELP assistance
SECTION 126-5 Citizenship or residency requirements
SECTION 126-10 Student identifier requirements
SECTION 127-1 The amount of SA-HELP assistance for a student services and amenities fee
SECTION 128-1 Payments to higher education providers of loans to students
SECTION 128-5 Repayment by higher education provider if student does not have tax file number
SECTION 128-7 What this Part is about
SECTION 128-15 HELP balances
SECTION 128-20 HELP loan limit
SECTION 128-25 Re-crediting HELP balance - discharge of HELP debt etc.
SECTION 128A-1 What this Part is about
SECTION 128A-5 The STARTUP-HELP Guidelines
SECTION 128B-1 Entitlement to STARTUP-HELP assistance
SECTION 128B-5 No entitlement: multiple courses at same time
SECTION 128B-10 No entitlement: not a genuine student
SECTION 128B-15 No entitlement: unreasonable study load
SECTION 128B-20 No entitlement: overseas campus
SECTION 128B-25 Accelerator program course
SECTION 128B-30 Citizenship or residency requirements
SECTION 128B-35 Selection of students for receipt of STARTUP-HELP assistance
SECTION 128B-40 Allocation of STARTUP-HELP assistance
SECTION 128C-1 The amount of STARTUP-HELP assistance for an accelerator program course
SECTION 128C-5 Up-front payments
SECTION 128C-10 Maximum accelerator program course fee
SECTION 128D-1 Payments to higher education providers
SECTION 128D-5 Repayment by higher education provider if STARTUP-HELP assistance is reversed
SECTION 128D-10 Implications of reversal for person ' s liability to higher education provider for accelerator program course fee
SECTION 128E-1 Reversal of STARTUP-HELP assistance: special circumstances
SECTION 128E-5 Special circumstances
SECTION 128E-10 Application period
SECTION 128E-15 Dealing with applications
SECTION 128E-20 Reversal of STARTUP-HELP assistance: no tax file number
SECTION 128E-25 Reversal of STARTUP-HELP assistance: higher education provider completes request for assistance
SECTION 128E-30 Reversal of STARTUP-HELP assistance: no entitlement
SECTION 128E-35 Reversal of STARTUP-HELP assistance: no assessment of whether academically suited
SECTION 128E-40 Reversal of STARTUP-HELP assistance: material non-compliance
SECTION 129-1 What this Chapter is about
SECTION 134-1 What this Part is about
SECTION 134-5 HELP Debtor Guidelines
SECTION 137-1 HELP debts
SECTION 137-5 HECS-HELP debts
SECTION 137-10 FEE-HELP debts
SECTION 137-15 OS-HELP debts
SECTION 137-16 SA-HELP debts
SECTION 137-17 STARTUP-HELP debts
SECTION 137-18 VET FEE-HELP debts
SECTION 137-19 Pre-1 July 2019 VSL debts
SECTION 137-19A Reduction in HELP debts incurred between 1 January and 1 June 2025
SECTION 137-20 HELP debt discharged by death
SECTION 140-1 Outline of this Division
SECTION 140-5 Working out a former accumulated HELP debt
SECTION 140-10 HELP debt indexation factor
SECTION 140-15 Index numbers
SECTION 140-20 Publishing HELP debt indexation factors
SECTION 140-25 Working out an accumulated HELP debt
SECTION 140-26 Reduction in HELP debts incurred before 1 January 2025
SECTION 140-30 Rounding of amounts
SECTION 140-35 Accumulated HELP debt discharges earlier debts
SECTION 140-40 Accumulated HELP debt discharged by death
SECTION 142-1 Meaning of location-preferred HELP debtor (teacher)
SECTION 142-5 Meaning of course of study in education
SECTION 142-10 Reducing indexation of accumulated HELP debts
SECTION 142-15 Reducing accumulated HELP debts
SECTION 142-20 Refunding amounts
SECTION 144-1 Meaning of location-preferred HELP debtor (health practitioner)
SECTION 144-5 Reducing indexation of accumulated HELP debts
SECTION 144-10 Reducing accumulated HELP debts
SECTION 144-15 Refunding amounts
SECTION 144-20 Reviews of this Division
SECTION 148-1 What this Part is about
SECTION 148-3 The Overseas Debtors Repayment Guidelines
SECTION 148-5 The HECS-HELP Benefit Guidelines
SECTION 151-1 Voluntary repayments in respect of debts
SECTION 151-5 Voluntary repayment bonus relating to HELP debts
SECTION 151-10 Application of voluntary repayments
SECTION 151-15 Refunding of payments
SECTION 154-1 Liability to repay amounts
SECTION 154-3 Reduction of liability by HECS-HELP benefit
SECTION 154-5 Repayment income
SECTION 154-10 Minimum repayment income
SECTION 154-15 Repayable debt for an income year
SECTION 154-16 Liability of overseas debtors to repay amounts
SECTION 154-17 Assessed worldwide income
SECTION 154-18 Notices to be given to the Commissioner
SECTION 154-20 Amounts payable to the Commonwealth
SECTION 154-25 Indexation of HELP repayment thresholds
SECTION 154-30 Publishing indexed amounts
SECTION 154-32 Amounts payable to the Commonwealth by overseas debtors
SECTION 154-35 Commissioner may make assessments
SECTION 154-40 Notification of notices of assessment of tax
SECTION 154-45 Commissioner may defer making assessments
SECTION 154-50 Commissioner may amend assessments
SECTION 154-55 Higher education providers etc. to provide information to Commissioner
SECTION 154-60 Returns, assessments, collection and recovery
SECTION 154-65 Charges and civil penalties for failing to meet obligations
SECTION 154-70 Pay as you go (PAYG) withholding
SECTION 154-75 Provisional tax
SECTION 154-80 Pay as you go (PAYG) instalments
SECTION 154-85 Reduction of compulsory repayment amount by HECS-HELP benefit
SECTION 154-90 Failures to comply with section 154-18
SECTION 157-1 Application for the HECS-HELP benefit
SECTION 157-5 Form of application
SECTION 157-10 Providing application to Commissioner
SECTION 157-15 Amount of HECS-HELP benefit
SECTION 157-20 Commissioner must determine application
SECTION 157-25 Notifying applicant of determination
SECTION 157-30 Review of determinations
SECTION 159-1 What this Chapter is about
SECTION 159-5 The Administration Guidelines
SECTION 164-1 What this Part is about
SECTION 164-5 Time and manner of payments
SECTION 164-10 Advances
SECTION 164-15 Overpayments of Commonwealth grants
SECTION 164-17 Overpayments of Commonwealth scholarships to students
SECTION 164-18 Repayment of Commonwealth scholarships paid to students - breach of condition of
SECTION 164-20 Rounding of amounts
SECTION 164-25 Appropriation
SECTION 166-1 What this Part is about
SECTION 166-5 Application of this Part
SECTION 166-10 When a higher education provider defaults in relation to a student
SECTION 166-15 Higher education providers must give notice of default to Higher Education Tuition Protection Director
SECTION 166-20 Higher education providers must give notice of default to affected students
SECTION 166-25 Obligation on providers in case of default
SECTION 166-26 Failure to discharge obligations
SECTION 166-26A Providers to notify of outcome of discharge of obligations
SECTION 166-26B Student placement service
SECTION 166-27 Obligations of providers to provide information about replacement courses
SECTION 166-30 Obligations of replacement providers
SECTION 166-32 Obligations of replacement providers regarding enrolment information
SECTION 166-35 Notification obligations where there is no replacement course or student elects re-crediting
SECTION 166-40 Other tuition protection information must be provided
SECTION 166-45 Continuing application of Part to certain persons
SECTION 167-1 Name of Fund
SECTION 167-5 Credits to the Higher Education Tuition Protection Fund
SECTION 167-10 Purposes of the Higher Education Tuition Protection Fund
SECTION 167-15 Higher Education Tuition Protection Director
SECTION 167-20 Functions of the Higher Education Tuition Protection Director
SECTION 167-25 Administrative provisions relating to the Higher Education Tuition Protection Director
SECTION 167-30 Establishment and membership
SECTION 167-35 Function of the Higher Education Tuition Protection Fund Advisory Board
SECTION 167-40 Administrative provisions relating to the Higher Education Tuition Protection Fund Advisory Board
SECTION 169-1 What this Part is about
SECTION 169-5 Notices
SECTION 169-10 Correction of notices
SECTION 169-15 Charging student contribution amounts and tuition fees
SECTION 169-16 Charging accelerator program course fees
SECTION 169-17 Requirements relating to withdrawal from units of study
SECTION 169-18 Requirements relating to withdrawal from accelerator program courses
SECTION 169-20 Exempt students
SECTION 169-25 Determining census dates and EFTSL values
SECTION 169-27 Meaning of EFTSL
SECTION 169-28 Meaning of EFTSL value
SECTION 169-30 Communications with the Commonwealth concerning students etc.
SECTION 169-35 6 week cut off for corrections affecting entitlement to Commonwealth assistance
SECTION 174-1 What this Part is about
SECTION 174-5 Guidelines may deal with electronic communications
SECTION 174-10 Electronic communication by students of students' signatures
SECTION 174-15 The effect of sections 174-5 and 174-10
SECTION 174-20 Notices electronically communicated from higher education providers to students
SECTION 174-25 Guidelines may deal with electronic communications from higher education providers to students
SECTION 179-1 What this Division is about
SECTION 179-5 Meaning of personal information
SECTION 179-10 Use of personal information
SECTION 179-15 Meanings of officer etc. and official employment
SECTION 179-20 When information is disclosed in the course of official employment
SECTION 179-25 Commissioner may disclose information
SECTION 179-30 Oath or affirmation to protect information
SECTION 179-35 Unauthorised access to, or modification of, personal information
SECTION 179-40 Officer may use information
SECTION 179-45 This Division does not limit disclosure or use of information
SECTION 180-1 What this Division is about
SECTION 180-5 Meaning of Higher Education Support Act information
SECTION 180-10 Disclosure and use by Commonwealth officers
SECTION 180-15 Disclosure of information to TEQSA
SECTION 180-20 Disclosure of information to the National VET Regulator
SECTION 180-23 Disclosure of information to certain agencies
SECTION 180-25 Disclosure of information to other bodies
SECTION 180-28 Disclosure and use of information for the HELP program
SECTION 180-30 Use of information to conduct surveys
SECTION 180-35 This Division does not limit disclosure or use of information
SECTION 181-1 What this Division is about
SECTION 181-5 Object of this Division
SECTION 181-10 Meaning of Australia ' s Economic Accelerator program information
SECTION 181-15 Use of Australia ' s Economic Accelerator program information
SECTION 181-20 Disclosure of Australia ' s Economic Accelerator program information to Minister and staff
SECTION 181-25 Disclosure of Australia ' s Economic Accelerator program information by Minister
SECTION 182-1 Minister may seek information from TEQSA and relevant VET regulator
SECTION 184-1 What this Part is about
SECTION 187-1 Meeting the tax file number requirements
SECTION 187-2 Who is an appropriate officer?
SECTION 187-5 Student to notify tax file number when issued
SECTION 190-1 When tax file numbers are issued etc.
SECTION 190-5 When tax file numbers are altered
SECTION 190-10 When tax file numbers are incorrectly notified - students with tax file numbers
SECTION 190-15 When tax file numbers are incorrectly notified - students without tax file numbers
SECTION 190-20 When applications are refused or tax file numbers are cancelled
SECTION 193-1 Giving information about tax file number requirements
SECTION 193-5 No entitlement to HECS-HELP assistance for students without tax file numbers
SECTION 193-10 No entitlement to FEE-HELP assistance for students without tax file numbers
SECTION 193-15 No entitlement to SA-HELP assistance for students without tax file numbers
SECTION 193-20 No entitlement to STARTUP-HELP assistance for students without tax file numbers
SECTION 198-1 What this Part is about
SECTION 198-5 The amounts that are to be indexed
SECTION 198-10 Indexing amounts
SECTION 198-15 Meaning of indexation factor
SECTION 198-20 Meaning of index number
SECTION 198-25 Review of indexation
SECTION 203-1 What this Part is about
SECTION 206-1 Reviewable decisions etc.
SECTION 206-5 Deadlines for making reviewable decisions
SECTION 206-10 Decision maker must give reasons for reviewable decisions
SECTION 209-1 Reviewer of decisions
SECTION 209-5 Reviewer may reconsider reviewable decisions
SECTION 209-10 Reconsideration of reviewable decisions on request
SECTION 212-1 ART review of reviewable decisions
SECTION 215-1 What this Part is about
SECTION 215-5 Monitoring powers
SECTION 215-10 Investigation powers
SECTION 215-15 Civil penalty provisions
SECTION 215-20 Infringement notices
SECTION 215-25 Enforceable undertakings
SECTION 215-30 Injunctions
SECTION 215-35 Appointment of investigators
SECTION 215-40 Delegation of regulatory powers
SECTION 215-45 Contravening offence and civil penalty provisions
SECTION 215-50 Certain references to higher education provider include references to agent
SECTION 215-55 Other enforcement action
SECTION 217-1 What this Chapter is about
SECTION 217-5 The Higher Education in External Territories Guidelines
SECTION 222-1 What this Part is about
SECTION 225-1 Application for approval and accreditation
SECTION 225-3 Approving a person to operate as a university in relation to an external Territory
SECTION 225-5 Approving a person to operate as a self-accrediting entity in relation to an external Territory
SECTION 225-7 Approving a person to operate as a non self-accrediting entity in relation to an external Territory
SECTION 225-10 Accrediting a course of study
SECTION 225-15 Duration of approval and accreditation
SECTION 225-20 Amending or revoking an approval, authorisation or accreditation in relation to an external Territory
SECTION 225-25 Fees
SECTION 228-1 Persons without approval not to operate as universities or other provider in external Territories
SECTION 228-5 Persons without accreditation not to offer higher education awards or courses in external Territories
SECTION 228-10 Persons without accreditation not to describe themselves as universities in external Territories
SECTION 228-15 Meanings of operating and offering
SECTION 233-1 Law in force in external Territory not to allow company or business names using the word ' university ' etc.
SECTION 238-1A Giving false or misleading information
SECTION 238-1 Delegations by Secretary
SECTION 238-5 Delegations by Minister
SECTION 238-6 Delegations by Higher Education Tuition Protection Director
SECTION 238-7 Review of operation of tuition protection
SECTION 238-8 Extent of Commissioner ' s general administration of this Act
SECTION 238-10 Guidelines
SECTION 238-12 Appropriation
SECTION 238-15 Regulations
SECTION 1 What this Schedule is about
SECTION 2 What this Part is about
SECTION 3 The VET Guidelines
SECTION 4 Meaning of VET provider
SECTION 5 When a body becomes or ceases to be a VET provider
SECTION 6 Approval by the Minister
SECTION 7 The VET tuition assurance requirements
SECTION 8 VET tuition assurance requirements exemption for approvals
SECTION 9 Application
SECTION 9A Minister may seek information from relevant VET Regulator
SECTION 9B Minister may seek information from TEQSA
SECTION 10 Minister may seek further information
SECTION 11 Minister to decide application
SECTION 12 Approvals are legislative instruments
SECTION 12A Conditions of approval
SECTION 12B Minister to cause VET provider to be notified of change in condition of approval
SECTION 12C Variation of approval if body ' s name changes
SECTION 13 The VET quality and accountability requirements
SECTION 14 Basic requirement
SECTION 15 Financial information must be provided
SECTION 16 Minister to have regard to financial information
SECTION 17 Provider must maintain quality
SECTION 18 Equal benefits and opportunity requirements
SECTION 19 Student grievance and review requirements
SECTION 20 Tuition assurance requirements
SECTION 21 VET providers to appoint review officers
SECTION 22 Review officers not to review own decisions
SECTION 23 Procedures relating to personal information
SECTION 23A Basic requirement
SECTION 23B Entry procedure for students
SECTION 23C Receiving requests for Commonwealth assistance
SECTION 24 VET provider to provide statement of general information
SECTION 25 Notice of events that affect provider ' s ability to comply with VET quality and accountability requirements
SECTION 25A Copy of notice given to National VET Regulator about material changes
SECTION 26 Compliance assurance - provider
SECTION 26A Compliance notices
SECTION 27 Determining tuition fees for all students
SECTION 27A Requirements in the VET Guidelines
SECTION 28 Schedules of VET tuition fees
SECTION 29 Revocation of approval
SECTION 39DA Civil penalty provisions
SECTION 39DB Civil penalty - publishing information that suggests VET FEE-HELP assistance is not a loan etc.
SECTION 39DC Civil penalty - inappropriate inducements
SECTION 39DD Appropriate and inappropriate inducements
SECTION 39DE Civil penalty - failure to provide VET FEE-HELP notices
SECTION 39DF Civil penalty - failure to comply with student requests
SECTION 39DG Civil penalty - charging a fee etc. for a student to cancel an enrolment or request for assistance
SECTION 39DH Civil penalty - accepting requests for Commonwealth assistance etc. when student not entitled
SECTION 39DI Civil penalty - failure to advise about requests etc.
SECTION 39DJ Civil penalty - failure to apportion fees appropriately
SECTION 39DK Civil penalty - failure to publish fees
SECTION 39DL Civil penalty - failure to report data
SECTION 39EA Infringement notices
SECTION 39EB Infringement officers
SECTION 39EC Relevant chief executive
SECTION 39FA Monitoring powers
SECTION 39FB Monitoring powers - persons exercising relevant roles etc.
SECTION 39FC Investigation powers
SECTION 39FD Investigation powers - persons exercising relevant roles etc.
SECTION 39GA Appointment of investigators
SECTION 39GB Functions and powers
SECTION 39GC Delegation by relevant chief executive etc.
SECTION 39GD Other enforcement action
SECTION 40 What this Part is about
SECTION 41 The VET Guidelines
SECTION 42 The VET Tuition Fee Guidelines
SECTION 43 Entitlement to VET FEE-HELP assistance
SECTION 44 Citizenship or residency requirements
SECTION 45 Course requirements
SECTION 45A VET unit of study not undertaken as part of VET course of study
SECTION 45B Entry procedure requirements
SECTION 45C Request for Commonwealth assistance requirements
SECTION 45D Notional VET FEE-HELP accounts
SECTION 45E Effect of VET FEE-HELP account being in deficit at the end of a calendar year
SECTION 46 Main case of re-crediting a person ' s HELP balance in relation to VET FEE-HELP assistance
SECTION 46A Re-crediting a person ' s HELP balance in relation to VET FEE-HELP assistance - unacceptable conduct by provider or provider ' s agent
SECTION 46AA Re-crediting a person ' s HELP balance in relation to VET FEE-HELP assistance - inappropriate conduct by provider or provider ' s agent
SECTION 46B Re-crediting a person ' s HELP balance in relation to VET FEE-HELP assistance - VET FEE-HELP account in deficit at the end of a calendar year
SECTION 47 Re-crediting a person ' s HELP balance - no tax file number
SECTION 48 Special circumstances
SECTION 49 Application period
SECTION 50 Dealing with applications
SECTION 51 Re-crediting a person ' s HELP balance in relation to VET FEE-HELP assistance if provider ceases to provide course of which unit forms part
SECTION 51AA Re-crediting a person ' s HELP balance in relation to VET FEE-HELP debts incurred on or before 1 June 2025
SECTION 51A Implications for the student ' s liability to the VET provider for the VET tuition fee
SECTION 52 The amount of VET FEE-HELP assistance for a VET unit of study
SECTION 53 Up-front payments
SECTION 54 Amounts of VET FEE-HELP assistance, HECS-HELP assistance and FEE-HELP assistance must not exceed the HELP balance
SECTION 55 Payments
SECTION 56 Effect of HELP balance being re-credited
SECTION 57 What this Part is about
SECTION 58 The VET Guidelines
SECTION 59 What this Division is about
SECTION 60 Time and manner of payments
SECTION 61 Advances
SECTION 61A Amounts owed by VET providers may be set off against amounts payable under this Act or the VET Student Loans Act 2016
SECTION 62 Rounding of amounts
SECTION 63 What this Division is about
SECTION 64 Notices
SECTION 65 Correction of notices
SECTION 66 Charging VET tuition fees
SECTION 67 Determining census dates
SECTION 68 Communications with the Commonwealth concerning students etc
SECTION 69 What this Divison is about
SECTION 70 Guidelines may deal with electronic communications
SECTION 71 What this Division is about
SECTION 72 Meaning of VET personal information
SECTION 73 Use of VET personal information
SECTION 74 Meanings of VET officer etc and official employment
SECTION 75 When information is disclosed in the course of official employment
SECTION 76 Commissioner may disclose information
SECTION 77 Oath or affirmation to protect information
SECTION 78 Unauthorised access to, or modification of, VET personal information
SECTION 78A Officer may use information
SECTION 78B This Division does not limit disclosure or use of information
SECTION 79 What this Division is about
SECTION 80 Meeting the tax file number requirements
SECTION 81 Who is an appropriate officer ?
SECTION 82 Student to notify tax file number when issued
SECTION 83 When tax file numbers are issued etc
SECTION 84 When tax file numbers are altered
SECTION 85 When tax file numbers are incorrectly notified - students with tax file numbers
SECTION 86 When tax file numbers are incorrectly notified - students without tax file numbers
SECTION 87 When applications are refused or tax file numbers are cancelled
SECTION 88 Giving information about tax file number requirements
SECTION 89 No entitlement to VET FEE-HELP assistance for students without tax file numbers
SECTION 90 What this Division is about
SECTION 91 Reviewable VET decisions etc
SECTION 92 Deadlines for making reviewable VET decisions
SECTION 93 Decision maker must give reasons for reviewable VET decisions
SECTION 94 Reviewer of decisions
SECTION 95 Reviewer may reconsider reviewable VET decisions
SECTION 96 Reconsideration of reviewable VET decisions on request
SECTION 97 ART review of reviewable VET decisions
SECTION 97A Compensation for acquisition of property
SECTION 98 Delegations by Secretary
SECTION 99 VET Guidelines
SECTION 1 Definitions
SECTION 2 Meanings of CPI index number and WPI index number

ATOlaw unavailable.

The system is currently unable to process your request.

Please try again later.

Reference number: 2025-10-16 14:20:01

Tools

Media Centre
Forms and instructions
Tax rates and codes
Calculators and tools

Media Centre
Forms and instructions
Tax rates and codes
Calculators and tools

Tax information for

People with disability
Aboriginal and Torres Strait Islander peoples
Norfolk Island
Other languages

People with disability
Aboriginal and Torres Strait Islander peoples
Norfolk Island
Other languages

Help and support

Top call centre questions
Contact us
Identity security and scams
Financial difficulties and disasters

Top call centre questions
Contact us
Identity security and scams
Financial difficulties and disasters

About ATO
Careers
atotv
Share your feedback on our updated website

Other languages

facebook Opens in a new window

X (Twitter) Opens in a new window

Linkedin Opens in a new window

ATO Indigenous badge

We acknowledge the Traditional Owners and Custodians of Country throughout Australia and their continuing connection to land, waters and community. We pay our respects to them, their cultures, and Elders past and present.

© Commonwealth of Australia | View related websites - ATO.gov