Higher Education Support Act 2003

Chapter 4 - Repayment of loans  

PART 4-2 - DISCHARGE OF INDEBTEDNESS  

Division 154 - How is indebtedness compulsorily discharged?  

Subdivision 154-AA - Liability of overseas debtors to repay amounts  

SECTION 154-18   Notices to be given to the Commissioner  

Notice 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.

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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