Labor 2013-14 Budget Savings (Measures No. 2) Act 2015 (169 of 2015)
Schedule 1 Student start-up loans
Part 1 Amendments
Taxation Administration Act 1953
95 Section 45-340 in Schedule 1 (method statement, after step 3)
Insert:
Step 3AA. The amount (if any) that you would have been liable to pay for the *base year in respect of an *accumulated SSL debt if your taxable income for the base year had been your *adjusted taxable income, or your *adjusted withholding income, for that year is worked out.
Step 3AB. The amount (if any) that you would have been liable to pay for the *base year in respect of an *accumulated ABSTUDY SSL debt if your taxable income for the base year had been your *adjusted taxable income, or your *adjusted withholding income, for that year is worked out.
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