Higher Education Support Act 2003
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Hide history noteNotice relating to leaving Australia
154-18(1)
A person who:
(a) has an *accumulated HELP debt or otherwise has a *HELP debt that has not yet been discharged; and
(b) leaves Australia (other than in circumstances specified in the Overseas Debtors Repayment Guidelines) 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.
Notice relating to absence from Australia
154-18(2)
A person who:
(a) has an *accumulated HELP debt or otherwise has a *HELP 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 Overseas Debtors Repayment Guidelines) 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.
[
CCH Note:
No 154 of 2015, s 3 and Sch 1 item 11 provides the following application provision:
11 Application of subsections 154-18(1) and (2)
]
(1)
Subsections 154-18(1) and (2) of the
Higher Education Support Act 2003
, 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 154-18(2) of the
Higher Education Support Act 2003
, 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 154-18(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 income (including foreign-sourced income)
154-18(3)
A person who:
(a) is a *foreign resident; and
(b) on 1 June immediately preceding an *income year, had an *accumulated HELP debt;
must (other than in circumstances specified in the Overseas Debtors Repayment Guidelines) 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 section 388-55 in Schedule 1 to the Taxation Administration Act 1953 .
Content of notices under this section
154-18(4)
The Overseas Debtors Repayment Guidelines may provide for the content of notices under this section.
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