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    <preface>
      <p>Student Assistance Act 1973</p>
      <p>No. 155, 1973</p>
      <p>
        <b>Compilation No.</b>
        <b> </b>
        <b>70</b>
      </p>
      <p><b>Compilation date:</b><b>	</b>1 July 2026</p>
      <p><b>Includes amendments:</b><b>	</b>Act No. 17, 2025</p>
      <p>
        <b>About this compilation</b>
      </p>
      <p>
        <b>This compilation</b>
      </p>
      <p>This is a compilation of the <i>Student Assistance Act 1973</i> that shows the text of the law as amended and in force on 1 July 2026 (the <b><i>compilation date</i></b>).</p>
      <p>The notes at the end of this compilation (the <b><i>endnotes</i></b>) include information about amending laws and the amendment history of provisions of the compiled law.</p>
      <p>
        <b>Uncommenced amendments</b>
      </p>
      <p>The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).</p>
      <p>
        <b>Application, saving and transitional provisions</b>
      </p>
      <p>If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.</p>
      <p>
        <b>Editorial changes</b>
      </p>
      <p>For more information about any editorial changes made in this compilation, see the endnotes.</p>
      <p>
        <b>Presentational changes</b>
      </p>
      <p>The <i>Legislation Act 2003</i> provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.</p>
      <p>
        <b>Modifications</b>
      </p>
      <p>If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.</p>
      <p>
        <b>Self</b>
        <b>-repealing provisions</b>
      </p>
      <p>If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.</p>
      <p>Contents</p>
      <p><ref href="#part-1">Part 1</ref>—Preliminary	1</p>
      <p>1	Short title	1</p>
      <p>2	Commencement	1</p>
      <p>3	Interpretation	1</p>
      <p>5	Binding of the Crown	10</p>
      <p>5A	Extension of Act	10</p>
      <p>5B	Secretary to have general administration	11</p>
      <p>5C	Principles of administration	11</p>
      <p>5D	Minister may determine secondary and tertiary courses etc.	12</p>
      <p>5E	Application of the <i>Criminal Code</i>	12</p>
      <p><ref href="#part-2">Part 2</ref>—ABSTUDY student start-up loans	13</p>
      <p><ref href="#dvs-1">Division 1</ref>—Introduction	13</p>
      <p>6A	Simplified outline of this <ref href="#part-13">Part	13</ref></p>
      <p><ref href="#dvs-2">Division 2</ref>—Qualification for and amount of ABSTUDY student start-up loan	14</p>
      <p>7A	Simplified outline of this <ref href="#dvs-14">Division	14</ref></p>
      <p>7B	ABSTUDY Scheme	14</p>
      <p>7C	Qualification for ABSTUDY student start-up loan	14</p>
      <p>7D	Circumstances in which person is not qualified for ABSTUDY student start-up loan	15</p>
      <p>7E	Amount of ABSTUDY student start-up loan	16</p>
      <p><ref href="#dvs-3">Division 3</ref>—Indebtedness: incurring ABSTUDY SSL debts	17</p>
      <p>8A	Simplified outline of this <ref href="#dvs-17">Division	17</ref></p>
      <p>8B	ABSTUDY SSL debts	17</p>
      <p>8BA	Reduction in ABSTUDY SSL debts incurred between 1 January and <date date="2025-06-01">1 June 2025</date>	18</p>
      <p>8C	ABSTUDY SSL debt discharged by death	18</p>
      <p>8D	Notice to Commissioner	18</p>
      <p><ref href="#dvs-4">Division 4</ref>—Indebtedness: working out accumulated ABSTUDY SSL debts	20</p>
      <p>9A	Simplified outline of this <ref href="#dvs-20">Division	20</ref></p>
      <p>9B	Stage 1—working out a former accumulated ABSTUDY SSL debt	21</p>
      <p>9C	Stage 2—working out an accumulated ABSTUDY SSL debt	22</p>
      <p>9CA	Reduction in ABSTUDY SSL debts incurred before <date date="2025-01-01">1 January 2025</date>	23</p>
      <p>9D	Rounding of amounts	23</p>
      <p>9E	Accumulated ABSTUDY SSL debt discharges earlier debts	24</p>
      <p>9F	Accumulated ABSTUDY SSL debt discharged by death	24</p>
      <p><ref href="#dvs-5">Division 5</ref>—Discharge of indebtedness	25</p>
      <p>Subdivision A—Introduction	25</p>
      <p>10A	Simplified outline of this <ref href="#dvs-25">Division	25</ref></p>
      <p>10B	Debts under this <ref href="#part-25">Part	25</ref></p>
      <p>Subdivision B—Voluntary discharge of indebtedness	26</p>
      <p>10C	Voluntary ABSTUDY SSL repayments in respect of debts	26</p>
      <p>10D	Application of voluntary ABSTUDY SSL repayments	26</p>
      <p>10E	Refunding of payments	26</p>
      <p>Subdivision C—Compulsory discharge of indebtedness	27</p>
      <p>10F	Liability to repay amounts	27</p>
      <p>10G	Repayable ABSTUDY SSL debt for an income year	28</p>
      <p>Subdivision D—Assessments	29</p>
      <p>10H	Commissioner may make assessments	29</p>
      <p>10J	Notification of notices of assessment of tax	29</p>
      <p>10K	Commissioner may defer making assessments	30</p>
      <p>10L	Commissioner may amend assessments	31</p>
      <p><ref href="#dvs-6">Division 6</ref>—Tax administration matters	32</p>
      <p>11A	Simplified outline of this <ref href="#dvs-32">Division	32</ref></p>
      <p>11B	Verification of tax file numbers	32</p>
      <p>11C	When person with tax file number incorrectly notifies number	32</p>
      <p>11D	When person without tax file number incorrectly notifies number	33</p>
      <p>11E	When tax file numbers are altered	33</p>
      <p>11F	When tax file numbers are cancelled	33</p>
      <p>11G	Returns, assessments, collection and recovery	34</p>
      <p>11H	Charges and civil penalties for failing to meet obligations	34</p>
      <p>11J	Pay as you go (PAYG) withholding	35</p>
      <p>11K	Pay as you go (PAYG) instalments	35</p>
      <p>11L	Administration of this <ref href="#part-35">Part	35</ref></p>
      <p><ref href="#part-4A">Part 4A</ref>—Financial supplement for tertiary students	36</p>
      <p><ref href="#dvs-1">Division 1</ref>—Preliminary	36</p>
      <p>12A	Object and explanation of this <ref href="#part-36">Part	36</ref></p>
      <p>12B	Interpretation	37</p>
      <p>12C	Which students are eligible for financial supplement	37</p>
      <p>12D	Agreements between Commonwealth and financial corporations	39</p>
      <p><ref href="#dvs-2">Division 2</ref>—Applications for financial supplement	41</p>
      <p>12E	Explanation of <ref href="#dvs-41">Division	41</ref></p>
      <p>12F	Secretary to give student notice of entitlement	41</p>
      <p>12G	When must a person apply for financial supplement?	42</p>
      <p>12GA	Student may give notice to participating corporation to increase or decrease financial supplement	43</p>
      <p>12H	Effect of financial supplement on certain other benefits	43</p>
      <p><ref href="#dvs-3">Division 3</ref>—Payment of financial supplement	45</p>
      <p>12J	Explanation of <ref href="#dvs-45">Division	45</ref></p>
      <p>12K	Contract between applicant for financial supplement and participating corporation	45</p>
      <p>12KA	Cooling off period for financial supplement contract	46</p>
      <p>12KB	Person may waive right to cancel contract	47</p>
      <p>12L	Financial supplement contract exempt from certain laws and taxes	47</p>
      <p><ref href="#dvs-4">Division 4</ref>—Payments under financial supplement contract to stop in certain circumstances	48</p>
      <p>12P	Explanation of <ref href="#dvs-48">Division	48</ref></p>
      <p>12Q	Payments to stop at request of student	48</p>
      <p>12QA	Payments to eligible student to stop if the maximum amount of financial supplement is reduced to less than the amount already paid	49</p>
      <p>12QB	What happens if financial supplement was paid to eligible student after student failed to notify change of circumstances	50</p>
      <p>12QC	What happens if financial supplement was paid to eligible student because of the provision of false or misleading information	51</p>
      <p>12R	Payments to stop if student ceases to be eligible for financial supplement	53</p>
      <p>12S	What happens if student fails to notify change in circumstances	53</p>
      <p>12T	Payments to stop if student is found never to have been eligible for financial supplement	55</p>
      <p>12U	What happens if financial supplement was paid because of provision of false or misleading information	55</p>
      <p>12V	Death of student	57</p>
      <p><ref href="#dvs-5">Division 5</ref>—Repayments of financial supplement during contract period	59</p>
      <p>12W	Explanation of <ref href="#dvs-59">Division	59</ref></p>
      <p>12X	Calculation of amount outstanding under financial supplement contract	59</p>
      <p>12Y	Indexation amount	61</p>
      <p>12Z	Notice to student of amount outstanding in respect of financial supplement	62</p>
      <p>12ZA	Rights of student during contract period to make repayments in respect of financial supplement	62</p>
      <p>12ZB	What happens at end of contract period	65</p>
      <p>12ZC	Notice to student	65</p>
      <p>12ZD	Requests for correction of notices	66</p>
      <p><ref href="#dvs-6">Division 6</ref>—Indebtedness existing after termination date	67</p>
      <p>Subdivision A—Introductory	67</p>
      <p>12ZE	Explanation of <ref href="#dvs-67">Division	67</ref></p>
      <p>12ZEA	Extent of Commissioner’s general administration of this <ref href="#dvs-67">Division	67</ref></p>
      <p>12ZF	FS debt and accumulated FS debt	67</p>
      <p>12ZFA	Reduction in accumulated FS debt on <date date="2025-06-01">1 June 2025</date>	71</p>
      <p>12ZG	Accumulated FS debt discharges earlier debts	71</p>
      <p>12ZH	Notice and a certificate to Commissioner	72</p>
      <p>Subdivision B—Voluntary discharge of indebtedness	72</p>
      <p>12ZJ	Voluntary payments in respect of FS debts	72</p>
      <p>12ZJA	Refunding of payments	73</p>
      <p>Subdivision C—Requirement to discharge indebtedness	73</p>
      <p>12ZK	Compulsory payments in respect of accumulated FS debt	73</p>
      <p>12ZL	Repayment income	74</p>
      <p>12ZLB	Repayable debt for an income year	75</p>
      <p>12ZLC	Amounts payable to the Commonwealth	75</p>
      <p>Subdivision D—Returns and assessments	76</p>
      <p>12ZM	Assessment	76</p>
      <p>12ZN	Application of tax legislation	76</p>
      <p>12ZNA	Charges and administrative penalties for failing to meet obligations	77</p>
      <p>12ZNB	Pay as you go (PAYG) withholding	77</p>
      <p>12ZND	Pay as you go (PAYG) instalments	77</p>
      <p>12ZO	How notices of assessment may be served	78</p>
      <p>12ZP	Power of Commissioner to defer assessment or reduce assessment to nil	78</p>
      <p>12ZQ	Review of decision of Commissioner	79</p>
      <p>Subdivision E—Miscellaneous	79</p>
      <p>12ZR	Benefits to students under student financial supplement scheme not subject to taxation	79</p>
      <p>12ZS	Application of payments	80</p>
      <p>12ZT	Indebtedness discharged by death	80</p>
      <p>12ZU	Secrecy	80</p>
      <p><ref href="#dvs-7">Division 7</ref>—General	84</p>
      <p>12ZV	Explanation of <ref href="#dvs-84">Division	84</ref></p>
      <p>12ZW	Application of the Bankruptcy Act	84</p>
      <p>12ZX	What happens if a decision of Secretary is set aside or varied	85</p>
      <p>12ZY	Notices of assignment	86</p>
      <p>12ZZ	Assignments etc. not subject to State or Territory taxes	86</p>
      <p><ref href="#part-6">Part 6</ref>—Overpayments arising under this Act and certain administrative schemes	87</p>
      <p><ref href="#dvs-1">Division 1</ref>—Debts recoverable by the Commonwealth	87</p>
      <p>38	Definitions	87</p>
      <p>38A	ABSTUDY student start-up loan overpayments	87</p>
      <p>39	Debts are recoverable by the Commonwealth	88</p>
      <p>39AA	Recovery of certain debts from current special educational assistance scheme payments	88</p>
      <p><ref href="#dvs-2">Division 2</ref>—Recovery of debts	89</p>
      <p>40	Notice in respect of relevant debt	89</p>
      <p>41	Interest charge—no repayment arrangement in effect	89</p>
      <p>41A	Interest charge—failure to comply with or termination of repayment arrangement	90</p>
      <p>41B	When interest charge becomes due and payable	93</p>
      <p>41C	What is the <i>interest charge rate</i>?	93</p>
      <p>41D	Exemption from interest charge—general	94</p>
      <p>41E	Exemption from interest charge—Secretary’s determination	94</p>
      <p>41F	Arrangement for payment of relevant debt	95</p>
      <p>41G	Guidelines on interest charge provisions	96</p>
      <p>42	Recovery of certain overpayments from third parties	96</p>
      <p>42A	Recovery of amounts from financial institutions	99</p>
      <p>42B	No time limit on debt recovery action	101</p>
      <p><ref href="#dvs-3">Division 3</ref>—Non-recovery of debts	102</p>
      <p>43	Secretary may write off debt	102</p>
      <p>43A	Power to waive Commonwealth’s right to recover debt	102</p>
      <p>43B	Waiver of debt arising from error	103</p>
      <p>43C	Waiver of debt relating to an offence	104</p>
      <p>43D	Waiver of small debt	105</p>
      <p>43E	Waiver in relation to settlements	105</p>
      <p>43F	Waiver in special circumstances	108</p>
      <p><ref href="#dvs-4">Division 4</ref>—Departure prohibition orders	110</p>
      <p>Subdivision A—Secretary may make departure prohibition orders	110</p>
      <p>43G	Secretary may make departure prohibition orders	110</p>
      <p>Subdivision B—Departure from Australia of debtors prohibited	111</p>
      <p>43H	Departure from Australia of debtors prohibited	111</p>
      <p>Subdivision C—Other rules for departure prohibition orders	111</p>
      <p>43J	Notification requirements for departure prohibition orders	111</p>
      <p>43K	Operation of departure prohibition order	112</p>
      <p>43L	Revocation and variation of departure prohibition orders	112</p>
      <p>43M	Notification requirements for revocations and variations	113</p>
      <p>Subdivision D—Departure authorisation certificates	114</p>
      <p>43N	Application for departure authorisation certificate	114</p>
      <p>43P	When Secretary must issue departure authorisation certificate	114</p>
      <p>43Q	Security for person’s return to Australia	115</p>
      <p>43R	What departure authorisation certificate must authorise	115</p>
      <p>43S	Notification requirements for departure authorisation certificates	116</p>
      <p>43T	Notification requirements for substituted days	116</p>
      <p>Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates	117</p>
      <p>43U	Appeals to courts against making of departure prohibition orders	117</p>
      <p>43V	Jurisdiction of courts	117</p>
      <p>43W	Orders of court on appeal	117</p>
      <p>43X	Review of decisions	117</p>
      <p>Subdivision F—Enforcement	118</p>
      <p>43Y	Powers of officers of Customs and members of the Australian Federal Police	118</p>
      <p>43Z	Privilege against self-incrimination	119</p>
      <p>43ZA	Production of authority to depart	119</p>
      <p>Subdivision G—Interpretation	120</p>
      <p>43ZB	Interpretation—departure from Australia for foreign country	120</p>
      <p>43ZC	Meaning of <i>Australia</i>	120</p>
      <p><ref href="#dvs-5">Division 5</ref>—Other matters	121</p>
      <p>44	Non-recovery of certain amounts	121</p>
      <p>44A	Secretary may arrange for use of computer programs to make decisions	121</p>
      <p><ref href="#part-7">Part 7</ref>—Miscellaneous	122</p>
      <p><ref href="#dvs-1">Division 1</ref>—Provision and use of tax file numbers	122</p>
      <p>45	Requesting tax file numbers	122</p>
      <p>46	How request for tax file number is satisfied	122</p>
      <p>47	Consequences of not giving tax file number	124</p>
      <p>47A	Use of tax file numbers	126</p>
      <p>48	Obligation to notify happening of certain events	126</p>
      <p>49	Offences	126</p>
      <p>50	Proceedings against corporations	127</p>
      <p>51	Evidentiary certificates	128</p>
      <p>55	Time for instituting criminal proceedings	129</p>
      <p>55A	Appropriation	130</p>
      <p>56	Regulations	131</p>
      <p><ref href="#part-9">Part 9</ref>—Review of decisions	133</p>
      <p><ref href="#dvs-1">Division 1</ref>—Internal review	133</p>
      <p>302	Application of <ref href="#dvs-133">Division	133</ref></p>
      <p>303	Secretary may review decisions	133</p>
      <p>304	Application for review	135</p>
      <p>305	Secretary may continue payment pending outcome of application for review	135</p>
      <p>306	Powers of Secretary or authorised review officer if application for review	137</p>
      <p>308	Notification of further rights of review	138</p>
      <p><ref href="#dvs-1A">Division 1A</ref>—Internal review of certain Commissioner decisions relating to ABSTUDY student start-up loans	139</p>
      <p>308A	Decisions reviewable under this <ref href="#dvs-139">Division	139</ref></p>
      <p>308B	Commissioner must give reasons for reviewable decisions	139</p>
      <p>308C	Reviewer of decisions	139</p>
      <p>308D	Reviewer may reconsider reviewable decisions	140</p>
      <p>308E	Notice to ART Principal Registrar	140</p>
      <p>308F	Reconsideration of reviewable decisions on request	141</p>
      <p>308G	Withdrawal of request	142</p>
      <p>308H	ART review of reviewable decisions	142</p>
      <p>308J	Decision changed before ART review completed	142</p>
      <p><ref href="#dvs-2">Division 2</ref>—Review by ART	144</p>
      <p>Subdivision A—Preliminary	144</p>
      <p>309	Simplified outline of this <ref href="#dvs-144">Division	144</ref></p>
      <p>310	Application of <ref href="#dvs-144">Division	144</ref></p>
      <p>Subdivision B—ART review	145</p>
      <p>311	Application for ART review	145</p>
      <p>311A	Person who made the decision	145</p>
      <p>311B	Decision-maker taken to have elected not to participate in ART review proceeding	145</p>
      <p>312	No time limit for application for certain ART reviews	146</p>
      <p>313	Operation and implementation of decision under ART review	146</p>
      <p>313A	Remitting decisions for reconsideration	146</p>
      <p>313B	Requesting reasons for decision	146</p>
      <p>313C	Legal or financial assistance	146</p>
      <p>314	Secretary may continue payment pending outcome of application for ART review	147</p>
      <p>315	Variation of original decision after application is made for ART review	148</p>
      <p>315A	Hearing of certain ART reviews in private	149</p>
      <p>316	Powers of ART for purposes of ART review	149</p>
      <p>317	Certain decisions on ART review	149</p>
      <p>319	Secretary or ART may treat event as having occurred if decision set aside on ART review	150</p>
      <p>Subdivision D—Matters relating to reviews by the ART	150</p>
      <p>327	Settlement of proceedings before the ART	150</p>
      <p><ref href="#part-10">Part 10</ref>—Administration	151</p>
      <p><ref href="#dvs-1">Division 1</ref>—General administration	151</p>
      <p>338	Delegation	151</p>
      <p>339	Authorised review officers	151</p>
      <p>340	Decisions to be in writing	152</p>
      <p>341	Notice of decisions	152</p>
      <p><ref href="#dvs-2">Division 2</ref>—Information gathering	154</p>
      <p>342	Application	154</p>
      <p>342A	Reasonable belief needed to require information or documents	154</p>
      <p>343	General power to obtain information	155</p>
      <p>344	Power to obtain information from a person who owes a debt to the Commonwealth	155</p>
      <p>345	Power to obtain information about a person who owes a debt to the Commonwealth	156</p>
      <p>347	Provisions relating to requirements	156</p>
      <p>347A	Self-incrimination	158</p>
      <p>347B	Use of information in investigations etc.	159</p>
      <p>348	Relationship with other laws	159</p>
      <p><ref href="#dvs-3">Division 3</ref>—Confidentiality	160</p>
      <p>350	Operation of <ref href="#sec-12Z">section 12Z</ref>U unaffected	160</p>
      <p>350A	Definitions	161</p>
      <p>351	Permitted obtaining of, making a record of, disclosure of or use of protected information	161</p>
      <p>351A	Obtaining of, making a record of, disclosure of or use of protected information relating to taxation information	163</p>
      <p>351B	Secretary may arrange for use of computer programs to make decisions	164</p>
      <p>352	Offence—unauthorised obtaining of protected information	164</p>
      <p>353	Offence—unauthorised making a record of, disclosure of or use of protected information	165</p>
      <p>354	Protection extends to court, tribunal etc. proceedings	166</p>
      <p>355	Secretary’s certificate	166</p>
      <p>356	Guidelines for exercise of Secretary’s disclosure powers	167</p>
      <p>357	Offence—soliciting disclosure of protected information	167</p>
      <p>358	Making untrue representations for purpose of soliciting disclosure of protected information	168</p>
      <p>359	Offences—offering to supply protected information	169</p>
      <p>360	Officer’s oath or declaration	170</p>
      <p>361	Freedom of Information Act not affected	170</p>
      <p>Endnotes	171</p>
      <p>Endnote 1—About the endnotes	171</p>
      <p>Endnote 2—Abbreviation key	173</p>
      <p>Endnote 3—Legislation history	174</p>
      <p>Endnote 4—Amendment history	190</p>
      <p>Endnote 5—Repeal table	233</p>
      <p>Endnote 6—Renumbering table	235</p>
      <p>An Act to provide certain benefits to certain students and for other purposes</p>
    </preface>
    <body>
      <part eId="part-1">
        <num>1</num>
        <heading>Preliminary</heading>
        <section eId="part-1__sec-1">
          <num>1</num>
          <heading>Short title</heading>
          <content>
            <p>		This Act may be cited as the <i>Student Assistance Act 1973</i>.</p>
          </content>
        </section>
        <section eId="part-1__sec-2">
          <num>2</num>
          <heading>Commencement</heading>
          <content>
            <p>This Act shall come into operation on a date to be fixed by Proclamation.</p>
          </content>
        </section>
        <section eId="part-1__sec-3">
          <num>3</num>
          <heading>Interpretation</heading>
          <subsection eId="part-1__sec-3__subsec-1">
            <num>1</num>
            <content>
              <p>In this Act, unless the contrary intention appears:</p>
            </content>
            <content>
              <p><term refersTo="#term-abstudy-ssl-debt">ABSTUDY SSL debt</term> means <def>a debt incurred under <ref href="#sec-8B">section 8B</ref>.</def></p>
              <p><term refersTo="#term-abstudy-student-start-up-loan">ABSTUDY student start-up loan</term> means <def>a loan for which a person qualifies under <ref href="#dvs-2">Division 2</ref> of <ref href="#part-2">Part 2</ref>.</def></p>
              <p><term refersTo="#term-abstudy-student-start-up-loan-overpayment">ABSTUDY student start-up loan overpayment</term> has the meaning given by <def>subsection 38A(1).</def></p>
              <p><term refersTo="#term-accumulated-abstudy-ssl-debt">accumulated ABSTUDY SSL debt</term> has the meaning given by <def><ref href="#sec-9C">section 9C</ref>.</def></p>
              <p><term refersTo="#term-accumulated-fs-debt">accumulated FS debt</term> has the meaning given by <def>subsection 12ZF(2) or (3).</def></p>
              <p><b><i>actual repayments</i></b>, in relation to financial supplement, at a particular time, means the sum of the amounts actually repaid in respect of the financial supplement before that time.</p>
              <p><b><i>adjusted parental income</i></b>, for the purposes of Part 4A, has the meaning given by the regulations.</p>
              <p><b><i>amount notionally repaid</i></b>, in relation to financial supplement, has the meaning given by subparagraph 12ZA(10)(b)(ii).</p>
              <p><b><i>amount outstanding</i></b>, in relation to a financial supplement contract, has the meaning given by section 12X.</p>
              <p><term refersTo="#term-approved-form">approved form</term> has the meaning given by <def><ref href="#sec-388">section 388</ref>-50 in Schedule 1 to <ref href="">the Taxation Administration Act 1953</ref>.</def></p>
              <p><term refersTo="#term-approved-scholarship-course">approved scholarship course</term> has the same meaning as <def>in the ABSTUDY Scheme.</def></p>
              <p><term refersTo="#term-art">ART</term> means <def>the Administrative Review Tribunal.</def></p>
              <p><term refersTo="#term-art-act">ART Act</term> means <def><ref href="">the Administrative Review Tribunal Act 2024</ref>.</def></p>
              <p><term refersTo="#term-art-principal-registrar">ART Principal Registrar</term> means <def>the Chief Executive Officer and Principal Registrar of the ART.</def></p>
              <p><term refersTo="#term-art-review">ART review</term> has the meaning given by <def><ref href="#sec-311">section 311</ref>.</def></p>
              <p><b><i>Australia</i></b>, when used in a geographical sense,<b> </b>includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.</p>
              <p><b><i>bank</i></b> includes, but is not limited to, a body corporate that is an ADI (authorised deposit-taking institution) for the purposes of the <i>Banking Act 1959</i>.</p>
              <p><term refersTo="#term-centrelink-program">centrelink program</term> has the same meaning as <def>in the Human Services (Centrelink) Act 1997.</def></p>
              <p><term refersTo="#term-chief-executive-centrelink">Chief Executive Centrelink</term> has the same meaning as <def>in the Human Services (Centrelink) Act 1997.</def></p>
              <p><term refersTo="#term-commissioner">Commissioner</term> means <def>the Commissioner of Taxation.</def></p>
              <p><term refersTo="#term-compulsory-abstudy-ssl-repayment-amount">compulsory ABSTUDY SSL repayment amount</term> means <def>an amount that:</def></p>
            </content>
            <authorialNote placement="end" eId="note-1" marker="1">
              <content>
                <p>Note:	<ref href="#part-2">Part 2</ref> is taken to be part of the ABSTUDY Scheme and ABSTUDY student start-up loans are taken to be made under the ABSTUDY Scheme: see <ref href="#sec-7B">section 7B</ref>.</p>
              </content>
            </authorialNote>
            <authorialNote placement="end" eId="note-2" marker="2">
              <content>
                <p>Note:	In <b><i>Australia</i></b> has an extended meaning.<ref href="#dvs-4">Division 4</ref> of <ref href="#part-6">Part 6</ref> (about departure prohibition orders), </p>
              </content>
            </authorialNote>
            <paragraph eId="part-1__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>is required to be paid in respect of an accumulated ABSTUDY SSL debt under <ref href="#sec-10F">section 10F</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>is included in a notice of assessment made under <ref href="#sec-10H">section 10H</ref>.</p>
              </content>
              <content>
                <p><term refersTo="#term-compulsory-repayment-amount">compulsory repayment amount</term> means <def>an amount that: is required to be paid in respect of an accumulated FS debt under <ref href="#sec-12Z">section 12Z</ref>K; and is included in a notice of an assessment made under <ref href="#sec-12Z">section 12Z</ref>M.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>is required to be paid in respect of an accumulated FS debt under <ref href="#sec-12Z">section 12Z</ref>K; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>is included in a notice of an assessment made under <ref href="#sec-12Z">section 12Z</ref>M.</p>
              </content>
              <content>
                <p><term refersTo="#term-contract-period">contract period</term> means <def>the period beginning when the contract was entered into and ending on 31 May in the year in which the last of the periods of 12 months referred to in paragraph 12X(3)(b) ends.</def></p>
                <p><b><i>current special educational assistance scheme</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the Assistance for Isolated Children Scheme; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the ABSTUDY Scheme (also known as the Aboriginal Study Assistance Scheme).</p>
              </content>
              <content>
                <p><term refersTo="#term-departure-authorisation-certificate">departure authorisation certificate</term> means <def>a certificate under Subdivision D of <ref href="#dvs-4">Division 4</ref> of <ref href="#part-6">Part 6</ref>.</def></p>
                <p><term refersTo="#term-departure-prohibition-order">departure prohibition order</term> means <def>an order under Subdivision A of <ref href="#dvs-4">Division 4</ref> of <ref href="#part-6">Part 6</ref> (including such an order varied under Subdivision C of that Division).</def></p>
                <p><b><i>discount</i></b>, in relation to a repayment of an amount of financial supplement, has the meaning given by section 12ZA.</p>
                <p><term refersTo="#term-disqualifying-education-costs-scholarship">disqualifying education costs scholarship</term> has the same meaning as <def>in <ref href="">the Social Security Act 1991</ref>.</def></p>
                <p><b><i>education institution</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a higher education institution; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a technical and further education institution; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>a secondary school; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>any other institution (including an educational institution), authority or body, that is in Australia and that, in accordance with a determination by <role refersTo="#minister">the Minister</role>, is to be regarded as an education institution for the purposes of this Act.</p>
              </content>
              <content>
                <p><b><i>eligible student</i></b>, for the purposes of Part 4A, has the meaning given by section 12C.</p>
                <p><term refersTo="#term-enrolment-test-day">enrolment test day</term> has the meaning given by <def>subsection 8B(5).</def></p>
                <p><term refersTo="#term-exempt-foreign-income">exempt foreign income</term> has the meaning given by <def>subsection 12ZL(4).</def></p>
                <p><term refersTo="#term-family-assistance-law">family assistance law</term> has the same meaning as <def>in the A New Tax System (Family Assistance) (Administration) Act 1999.</def></p>
                <p><b><i>financial corporation</i></b> means:</p>
              </content>
              <authorialNote placement="end" eId="note-3" marker="3">
                <content>
                  <p>Note:	A person cannot be an eligible student for the whole or a part of a year that begins on or after the day on which the <i>Student Assistance Legislation Amendment Act 2006 </i>receives the Royal Assent (see subsection 12C(1A)).</p>
                </content>
              </authorialNote>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a foreign corporation within the meaning of paragraph 51(xx) of the Constitution whose sole or principal business activities in Australia are the borrowing of money and the provision of finance; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a financial corporation within the meaning of that paragraph;</p>
              </content>
              <content>
                <p><term refersTo="#term-and">and</term> includes <def>a bank.</def></p>
                <p><term refersTo="#term-financial-institution">financial institution</term> has the same meaning as <def>in <ref href="">the Social Security Act 1991</ref>.</def></p>
                <p><term refersTo="#term-financial-supplement">financial supplement</term> means <def>a loan made by a participating corporation under a financial supplement contract to the other party to the contract.</def></p>
                <p><term refersTo="#term-financial-supplement-contract">financial supplement contract</term> means <def>a contract in force as provided by subsection 12K(2).</def></p>
                <p><term refersTo="#term-former-accumulated-abstudy-ssl-debt">former accumulated ABSTUDY SSL debt</term> has the meaning given by <def><ref href="#sec-9B">section 9B</ref>.</def></p>
                <p><b><i>former special educational assistance scheme</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the former Aboriginal Secondary Assistance Scheme; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-aa">
              <num>aa</num>
              <content>
                <p>the scheme known as the Aboriginal Overseas Study Assistance Scheme or the Aboriginal and Torres Strait Islander Overseas Study Award Scheme; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the former Adult Secondary Education Assistance Scheme; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>the former Secondary Allowances Scheme; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>the former Living Allowance for English as a Second Language Scheme.</p>
              </content>
              <content>
                <p><term refersTo="#term-fs-assessment-debt">FS assessment debt</term> means <def>an amount that is required to be paid in respect of an accumulated FS debt under <ref href="#sec-12Z">section 12Z</ref>K and is included in a notice of an assessment made under <ref href="#sec-12Z">section 12Z</ref>M.</def></p>
                <p><term refersTo="#term-fs-debt">FS debt</term> has the meaning given by <def>subsection 12ZF(1).</def></p>
                <p><term refersTo="#term-guidance-and-appeals-panel">guidance and appeals panel</term> has the same meaning as <def>in the ART Act.</def></p>
                <p><term refersTo="#term-guidance-and-appeals-panel-proceeding">guidance and appeals panel proceeding</term> has the same meaning as <def>in the ART Act.</def></p>
                <p><term refersTo="#term-help-debt-indexation-factor">HELP debt indexation factor</term> has the same meaning as <def>in <ref href="">the Higher Education Support Act 2003</ref>.</def></p>
                <p><term refersTo="#term-help-repayment-income">HELP repayment income</term> has the same meaning as <def>repayment income has in <ref href="">the Higher Education Support Act 2003</ref>.</def></p>
                <p><term refersTo="#term-higher-education-institution">higher education institution</term> means <def>an educational institution in Australia that, in accordance with a determination by the Minister, is to be regarded as a higher education institution for the purposes of this Act.</def></p>
                <p><term refersTo="#term-human-services-department">Human Services Department</term> means <def>Services Australia.</def></p>
                <p><term refersTo="#term-income-tax">income tax</term> has the meaning given by <def>subsection 995-1(1) of <ref href="">the Income Tax Assessment Act 1997</ref>.</def></p>
                <p><term refersTo="#term-income-tax-law">income tax law</term> has the meaning given by <def>subsection 995-1(1) of <ref href="">the Income Tax Assessment Act 1997</ref>.</def></p>
                <p><term refersTo="#term-income-year">income year</term> has the meaning given by <def>subsection 995-1(1) of <ref href="">the Income Tax Assessment Act 1997</ref>.</def></p>
                <p><b><i>indexation amount</i></b>, in relation to a financial supplement contract, has the meaning given by section 12Y.</p>
                <p><term refersTo="#term-index-number">index number</term> means <def>the All Groups Consumer Price Index number, being the weighted average of the 8 capital cities, published by the Australian Statistician in respect of that quarter.</def></p>
                <p><term refersTo="#term-medicare-levy">Medicare levy</term> means <def><ref class="unresolved">the Medicare levy imposed by the Medicare Levy Act 1986</ref>.</def></p>
                <p><term refersTo="#term-medicare-program">medicare program</term> has the same meaning as <def>in the Human Services (Medicare) Act 1973.</def></p>
                <p><term refersTo="#term-minimum-help-repayment-income">minimum HELP repayment income</term> has the same meaning as <def>minimum repayment income has in <ref href="">the Higher Education Support Act 2003</ref>.</def></p>
                <p><term refersTo="#term-minimum-repayment-income">minimum repayment income</term> has the same meaning as <def>in <ref href="">the Higher Education Support Act 2003</ref>.</def></p>
                <p><b><i>notional repayments</i></b>, in relation to financial supplement, at a particular time, means the sum of the amounts notionally repaid in respect of the financial supplement before that time.</p>
                <p><b><i>office</i></b>, in relation to a financial corporation, has the meaning given by the regulations.</p>
                <p><term refersTo="#term-officer">officer</term> means <def>a person performing duties, or exercising powers or functions, under or in relation to this Act and, in relation to a provision of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-10">Part 10</ref>, includes: a person who has been such a person; and a person who is or has been appointed or employed by the Commonwealth and who, as a result of that appointment or employment, may acquire or has acquired information concerning a person under this Act; and a person who, although not appointed or employed by the Commonwealth, performs or did perform services for the Commonwealth and who, as a result of performing those services, may acquire or has acquired information concerning a person under this Act.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a person who has been such a person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a person who is or has been appointed or employed by the Commonwealth and who, as a result of that appointment or employment, may acquire or has acquired information concerning a person under this Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>a person who, although not appointed or employed by the Commonwealth, performs or did perform services for the Commonwealth and who, as a result of performing those services, may acquire or has acquired information concerning a person under this Act.</p>
              </content>
              <content>
                <p><term refersTo="#term-participating-corporation">participating corporation</term> has the meaning given by <def>subsection 12D(2).</def></p>
                <p><b><i>prescribed benefit</i></b>, for the purposes of Part 4A, in relation to the ABSTUDY scheme, means a benefit under the scheme concerned that is declared by the regulations to be a prescribed benefit for the purposes of that Part.</p>
                <p><term refersTo="#term-prescribed-educational-scheme-overpayment">prescribed educational scheme overpayment</term> means <def>an amount paid under a prescribed education scheme that should not have been paid.</def></p>
                <p><b><i>principal sum</i></b>, in relation to a financial supplement contract, at a particular time, means the total of the amounts of financial supplement paid under the contract before that time by the relevant participating corporation to the other party to the contract.</p>
                <p><term refersTo="#term-protected-information">protected information</term> means <def>information about a person that: has been obtained for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme); and is held in the records of: the Department; or 	(ii)	a Department administered by a Minister responsible for the administration of the <i>Social Security Act 1991</i>; or the Human Services Department. <b><i>qualification period</i></b>, for an ABSTUDY student start-up loan, means a period of 6 months starting on 1 January or 1 July in any year. <b><i>qualification test day</i></b>, for a qualification period for an ABSTUDY student start-up loan, has the meaning given by subsection 7C(2).</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>has been obtained for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>is held in the records of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the Department; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	a Department administered by a Minister responsible for the administration of the <i>Social Security Act 1991</i>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-iii">
              <num>iii</num>
              <content>
                <p>the Human Services Department.</p>
              </content>
              <content>
                <p><b><i>qualification period</i></b>, for an ABSTUDY student start-up loan, means a period of 6 months starting on 1 January or 1 July in any year.</p>
                <p><b><i>qualification test day</i></b>, for a qualification period for an ABSTUDY student start-up loan, has the meaning given by subsection 7C(2).</p>
                <p><term refersTo="#term-repayable-abstudy-ssl-debt">repayable ABSTUDY SSL debt</term> has the meaning given by <def><ref href="#sec-10G">section 10G</ref>.</def></p>
                <p><b><i>repayable debt</i></b>, for an income year, has the meaning given by section 12ZLB.</p>
                <p><term refersTo="#term-repayment-income">repayment income</term> has the meaning given by <def><ref href="#sec-12Z">section 12Z</ref>L.</def></p>
                <p><term refersTo="#term-return">return</term> means <def>an income tax return <ref href="#sec-995">within the meaning of subsection 995</ref>-1(1) of <ref href="">the Income Tax Assessment Act 1997</ref>.</def></p>
                <p><term refersTo="#term-secondary-school">secondary school</term> means <def>an educational institution in Australia that, in accordance with a determination by the Minister, is to be regarded as a secondary school for the purposes of this Act.</def></p>
                <p><term refersTo="#term-secretary">Secretary</term> means <def>the Secretary of the Department.</def></p>
                <p><term refersTo="#term-social-security-law">social security law</term> has the same meaning as <def>in <ref href="">the Social Security Act 1991</ref>.</def></p>
                <p><term refersTo="#term-special-educational-assistance-scheme-overpayment">special educational assistance scheme overpayment</term> means <def>an amount paid under a current special educational assistance scheme, or a former special educational assistance scheme, that should not have been paid.</def></p>
                <p><b><i>student</i></b>, in Part 4A, has a meaning affected by subsection 12B(2).</p>
                <p><term refersTo="#term-student-assistance-benefit">student assistance benefit</term> means <def>a payment under: the AUSTUDY scheme under this Act as in force before <date date="1998-07-01">1 July 1998</date>; or the Student Financial Supplement Scheme (including the Scheme as in force before <date date="1998-07-01">1 July 1998</date>); or a current or former special educational assistance scheme.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the AUSTUDY scheme under this Act as in force before <date date="1998-07-01">1 July 1998</date>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the Student Financial Supplement Scheme (including the Scheme as in force before <date date="1998-07-01">1 July 1998</date>); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>a current or former special educational assistance scheme.</p>
              </content>
              <content>
                <p><b><i>student assistance overpayment</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>an amount:</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>paid under the AUSTUDY scheme under this Act as in force before <date date="1998-07-01">1 July 1998</date>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>that should not have been paid; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a debt due by a person other than a financial corporation to the Commonwealth under paragraph 12QB(2)(d), 12QC(2)(d), 12S(2)(d) or 12U(2)(c) (including a debt accrued under either of those paragraphs as in force before <date date="1998-07-01">1 July 1998</date>).</p>
              </content>
              <content>
                <p><term refersTo="#term-student-financial-supplement-scheme">Student Financial Supplement Scheme</term> means <def>the scheme constituted by <ref href="#part-4A">Part 4A</ref> for the payment of financial supplement to students.</def></p>
                <p><term refersTo="#term-subsidy">subsidy</term> means <def>subsidy under an agreement referred to in <ref href="#sec-12D">section 12D</ref>.</def></p>
                <p><term refersTo="#term-taxable-income">taxable income</term> has the meaning given by <def><ref href="#sec-4">section 4</ref>-15 of <ref href="">the Income Tax Assessment Act 1997</ref>.</def></p>
                <p><term refersTo="#term-tax-file-number">tax file number</term> has the same meaning as <def>in <ref href="#part-V">Part V</ref>A of <ref href="">the Income Tax Assessment Act 1936</ref>.</def></p>
                <p><term refersTo="#term-technical-and-further-education-institution">technical and further education institution</term> means <def>an educational institution in Australia that, in accordance with a determination by the Minister, is to be regarded as a technical and further education institution for the purposes of this Act.</def></p>
                <p><term refersTo="#term-termination-date">termination date</term> means <def>the last day of the contract period.</def></p>
                <p><term refersTo="#term-tfn-declaration">TFN declaration</term> has the same meaning as <def>in <ref href="#part-V">Part V</ref>A of <ref href="">the Income Tax Assessment Act 1936</ref>.</def></p>
                <p><term refersTo="#term-veteran-payment">veteran payment</term> means <def>a veteran payment made under an instrument made under <ref href="#sec-45S">section 45S</ref>B of the Veterans’ Entitlements Act 1986.</def></p>
                <p><term refersTo="#term-voluntary-abstudy-ssl-repayment">voluntary ABSTUDY SSL repayment</term> means <def>a payment made to the Commissioner in discharge of an accumulated ABSTUDY SSL debt or an ABSTUDY SSL debt. It does not include a payment made in discharge of a compulsory ABSTUDY SSL repayment amount.</def></p>
                <p><term refersTo="#term-wpi-index-number">WPI index number</term> means <def>the Wage Price Index (quarterly index/total hourly rates of pay excluding bonuses/Australia/private and public/all industries) number published by the Australian Statistician in respect of that quarter.</def></p>
                <p><term refersTo="#term-year">year</term> means <def>a calendar year.</def></p>
              </content>
              <authorialNote placement="end" eId="note-4" marker="4">
                <content>
                  <p>Note:	An application under the Student Financial Supplement Scheme cannot be made in respect of a year, or a part of a year, that begins on or after the day on which the <i>Student Assistance Legislation Amendment Act 2006 </i>receives the Royal Assent (see subsection 12C(1A)).</p>
                </content>
              </authorialNote>
            </paragraph>
          </subsection>
          <subsection eId="part-1__sec-3__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	For the purposes of the definitions of <b><i>education institution</i></b>, <b><i>higher education institution</i></b>, <b><i>secondary school</i></b> and <b><i>technical and further education institution</i></b> in subsection (1), a reference to Australia includes a reference to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.</p>
            </content>
          </subsection>
          <subsection eId="part-1__sec-3__subsec-2A">
            <num>2A</num>
            <content>
              <p>	(2A)	A determination by the Minister for the purposes of the definition of <b><i>education institution</i></b>,<i> </i><b><i>higher education institution</i></b>, <b><i>secondary school</i></b> or <b><i>technical and further education institution</i></b> is a legislative instrument.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-1__sec-5">
          <num>5</num>
          <heading>Binding of the Crown</heading>
          <subsection eId="part-1__sec-5__subsec-1">
            <num>1</num>
            <content>
              <p>This Act binds the Crown in all its capacities.</p>
            </content>
          </subsection>
          <subsection eId="part-1__sec-5__subsec-2">
            <num>2</num>
            <content>
              <p>Nothing in this Act permits the Crown to be prosecuted for an offence.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-1__sec-5A">
          <num>5A</num>
          <heading>Extension of Act</heading>
          <content>
            <p>This Act extends to Norfolk Island, to the Territory of Christmas Island and to the Territory of Cocos (Keeling) Islands.</p>
          </content>
        </section>
        <section eId="part-1__sec-5B">
          <num>5B</num>
          <heading>Secretary to have general administration</heading>
          <content>
            <p><role refersTo="#secretary">The Secretary</role> is, subject to section 12ZEA and to any directions of <role refersTo="#minister">the Minister</role>, to have the general administration of this Act.</p>
          </content>
          <authorialNote placement="end" eId="note-5" marker="5">
            <content>
              <p>Note:	Section 12ZEA provides that <role refersTo="#commissioner">the Commissioner</role> has the general administration of Division 6 of Part 4A, to the extent that the Division relates to <role refersTo="#commissioner">the Commissioner</role>.</p>
            </content>
          </authorialNote>
        </section>
        <section eId="part-1__sec-5C">
          <num>5C</num>
          <heading>Principles of administration</heading>
          <content>
            <p>In administering this Act, <role refersTo="#secretary">the Secretary</role> is to have regard to:</p>
          </content>
          <paragraph eId="part-1__sec-5C__para-a">
            <num>a</num>
            <content>
              <p>the desirability of achieving the following results:</p>
            </content>
          </paragraph>
          <paragraph eId="part-1__sec-5C__para-i">
            <num>i</num>
            <content>
              <p>the ready availability to members of the public of advice and information services relating to benefits under this Act;</p>
            </content>
          </paragraph>
          <paragraph eId="part-1__sec-5C__para-ii">
            <num>ii</num>
            <content>
              <p>the ready availability of publications containing clear statements about entitlements under this Act and procedural requirements;</p>
            </content>
          </paragraph>
          <paragraph eId="part-1__sec-5C__para-iii">
            <num>iii</num>
            <content>
              <p>the delivery of services under this Act in a fair, courteous, prompt and cost-efficient manner;</p>
            </content>
          </paragraph>
          <paragraph eId="part-1__sec-5C__para-iv">
            <num>iv</num>
            <content>
              <p>a process of monitoring and evaluating delivery of programs with an emphasis on the impact of programs on people who receive benefits under this Act;</p>
            </content>
          </paragraph>
          <paragraph eId="part-1__sec-5C__para-v">
            <num>v</num>
            <content>
              <p>the establishment of procedures to ensure that abuses of the schemes for benefits under this Act are minimised; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-1__sec-5C__para-b">
            <num>b</num>
            <content>
              <p>the special needs of disadvantaged groups in the community; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-1__sec-5C__para-c">
            <num>c</num>
            <content>
              <p>the need to be responsive to Aboriginality and to cultural and linguistic diversity; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-1__sec-5C__para-d">
            <num>d</num>
            <content>
              <p>the importance of the systems of review of decisions under this Act; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-1__sec-5C__para-e">
            <num>e</num>
            <content>
              <p>the need to apply government policy in accordance with the law and with due regard to relevant decisions of the ART.</p>
            </content>
            <authorialNote placement="end" eId="note-6" marker="6">
              <content>
                <p>Note:	In administering this Act, the Secretary is also bound by the <i>Privacy Act 1988</i> and by the provisions of this Act concerning confidentiality—see Division 3 of Part 10.</p>
              </content>
            </authorialNote>
          </paragraph>
        </section>
        <section eId="part-1__sec-5D">
          <num>5D</num>
          <heading>Minister may determine secondary and tertiary courses etc.</heading>
          <subsection eId="part-1__sec-5D__subsec-1">
            <num>1</num>
            <content>
              <p><role refersTo="#minister">The Minister</role> may, for the purposes of this Act, determine in writing that:</p>
            </content>
            <paragraph eId="part-1__sec-5D__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a course of study or instruction is a secondary course, or a tertiary course; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-5D__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a part of a course of study or instruction is a part of a secondary course, or a part of a tertiary course.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-1__sec-5D__subsec-1A">
            <num>1A</num>
            <content>
              <p>	(1A)	To avoid doubt, a course of study or instruction includes an accelerator program course (within the meaning of the <i>Higher Education Support Act 2003</i>).</p>
            </content>
          </subsection>
          <subsection eId="part-1__sec-5D__subsec-2">
            <num>2</num>
            <content>
              <p>For the purposes of this section, a determination that:</p>
            </content>
            <paragraph eId="part-1__sec-5D__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>was made under paragraph 7(1)(c) as in force before the day on which this section commences; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-1__sec-5D__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>was in force immediately before that day;</p>
              </content>
              <content>
                <p>is taken to be a determination under subsection (1) of this section and may be amended or repealed accordingly.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-1__sec-5D__subsec-2A">
            <num>2A</num>
            <content>
              <p>A determination under subsection (1) may make provision for and in relation to a specified course, that ceases to be a secondary course or a tertiary course, continuing to be a secondary course or a tertiary course in relation to specified persons in specified circumstances.</p>
            </content>
            <authorialNote placement="end" eId="note-7" marker="7">
              <content>
                <p>Note:	For specification by class, see subsection 13(3) of the <i>Legislation Act 2003</i>.</p>
              </content>
            </authorialNote>
          </subsection>
          <subsection eId="part-1__sec-5D__subsec-3">
            <num>3</num>
            <content>
              <p>A determination under subsection (1) is a legislative instrument.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-1__sec-5E">
          <num>5E</num>
          <heading>Application of the Criminal Code</heading>
          <content>
            <p>		Chapter 2 (except <i>Criminal Code</i> applies to all offences created by this Act.<ref href="#part-2">Part 2</ref>.5) of the </p>
          </content>
          <authorialNote placement="end" eId="note-8" marker="8">
            <content>
              <p>Note:	Chapter 2 of the <i>Criminal Code</i> sets out the general principles of criminal responsibility.</p>
            </content>
          </authorialNote>
        </section>
      </part>
      <part eId="part-2">
        <num>2</num>
        <heading>ABSTUDY student start-up loans</heading>
        <division eId="part-2__dvs-1">
          <num>1</num>
          <heading>Introduction</heading>
          <section eId="part-2__dvs-1__sec-6A">
            <num>6A</num>
            <heading>Simplified outline of this Part</heading>
            <content>
              <p>ABSTUDY student start-up loans are income-contingent loans made under the ABSTUDY Scheme.</p>
              <p>Broadly, full-time students who are receiving Living Allowance might be qualified for an ABSTUDY student start-up loan. A person can qualify for up to 2 loans each calendar year. To receive a loan, a person must make a claim before the end of the relevant period for each loan.</p>
              <p>Once the person’s income exceeds the minimum repayment income under the <i>Higher Education Support Act 2003</i> and the person has finished repaying any debt under that Act and certain other income-contingent loan schemes, the person must start repaying debt in relation to ABSTUDY student start-up loans.</p>
            </content>
          </section>
        </division>
        <division eId="part-2__dvs-2">
          <num>2</num>
          <heading>Qualification for and amount of ABSTUDY student start-up loan</heading>
          <section eId="part-2__dvs-2__sec-7A">
            <num>7A</num>
            <heading>Simplified outline of this Division</heading>
            <content>
              <p>Broadly, full-time students who are receiving Living Allowance might be qualified for an ABSTUDY student start-up loan. A person can qualify for up to 2 loans each calendar year.</p>
            </content>
          </section>
          <section eId="part-2__dvs-2__sec-7B">
            <num>7B</num>
            <heading>ABSTUDY Scheme</heading>
            <subsection eId="part-2__dvs-2__sec-7B__subsec-1">
              <num>1</num>
              <content>
                <p>For the purposes of a reference in this Act or another law to the ABSTUDY Scheme:</p>
              </content>
              <paragraph eId="part-2__dvs-2__sec-7B__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>this Part is taken to be part of the ABSTUDY Scheme; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-2__sec-7B__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>ABSTUDY student start-up loans are taken to be made under the ABSTUDY Scheme.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-2__sec-7B__subsec-2">
              <num>2</num>
              <content>
                <p>This Part does not limit the ABSTUDY Scheme. In particular, the ABSTUDY Scheme may make provision for matters relating to ABSTUDY student start-up loans for which provision is not made in this Act.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-2__sec-7C">
            <num>7C</num>
            <heading>Qualification for ABSTUDY student start-up loan</heading>
            <subsection eId="part-2__dvs-2__sec-7C__subsec-1">
              <num>1</num>
              <content>
                <p>A person is qualified for an ABSTUDY student start-up loan for a qualification period if:</p>
              </content>
              <paragraph eId="part-2__dvs-2__sec-7C__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>on the person’s qualification test day for the period:</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-2__sec-7C__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>the person is qualified for a payment known as Living Allowance under the ABSTUDY Scheme and Living Allowance is payable to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-2__sec-7C__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>the person is receiving Living Allowance and would be receiving Living Allowance if any amounts of pharmaceutical allowance and rent assistance payable to the person under the ABSTUDY Scheme were disregarded for the purposes of working out the person’s rate of that allowance; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-2__sec-7C__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>the person is qualified for Living Allowance because the person is undertaking full-time study in a course of education that is an approved scholarship course; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-2__sec-7C__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> is satisfied that the person is not likely to receive the amount or value of a disqualifying education costs scholarship in the period of 6 months starting immediately after that qualification test day; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-2__sec-7C__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the person notifies <role refersTo="#secretary">the Secretary</role> of the person’s tax file number.</p>
                </content>
                <authorialNote placement="end" eId="note-9" marker="9">
                  <content>
                    <p>Note:	If the condition in subparagraph (a)(iii) is no longer met in a certain period starting on the qualification test day, the amount of the loan might become an immediately recoverable debt, rather than an income-contingent SSL debt: subsection 38A(1) and <ref href="#sec-39">section 39</ref>.</p>
                  </content>
                </authorialNote>
                <content>
                  <p>Qualification test day</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-2__sec-7C__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	A person’s <b><i>qualification test day</i></b> for a qualification period is the earliest of the following:</p>
              </content>
              <paragraph eId="part-2__dvs-2__sec-7C__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the day <role refersTo="#secretary">the Secretary</role> determines the person’s claim for an ABSTUDY student start-up loan for the qualification period;</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-2__sec-7C__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if the approved scholarship course ends in the qualification period—the last day of the approved scholarship course;</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-2__sec-7C__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>the last day of the qualification period.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-2__dvs-2__sec-7D">
            <num>7D</num>
            <heading>Circumstances in which person is not qualified for ABSTUDY student start-up loan</heading>
            <content>
              <p>Despite <ref href="#sec-7C">section 7C</ref>, a person is not qualified for an ABSTUDY student start-up loan for a qualification period if:</p>
            </content>
            <paragraph eId="part-2__dvs-2__sec-7D__para-a">
              <num>a</num>
              <content>
                <p>immediately before the person’s qualification test day for the period:</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-2__sec-7D__para-i">
              <num>i</num>
              <content>
                <p>a determination is in effect that the person is qualified for an ABSTUDY student start-up loan for the qualification period; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-2__sec-7D__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	a determination is in effect that the person is qualified for a student start-up loan under the <i>Social Security Act 1991 </i>for the qualification period; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-2__sec-7D__para-b">
              <num>b</num>
              <content>
                <p>in the period of 6 months ending immediately before that qualification test day, the person:</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-2__sec-7D__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	has received a payment known as a student start-up scholarship payment under the scheme referred to in <i>Military Rehabilitation and Compensation Act</i> <i>2004</i>; or<ref href="#sec-258">section 258</ref> of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-2__sec-7D__para-iii">
              <num>iii</num>
              <content>
                <p>has received the amount or value of a disqualifying education costs scholarship; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-2__sec-7D__para-iv">
              <num>iv</num>
              <content>
                <p>was entitled to the amount or value of a disqualifying education costs scholarship but has not received the full entitlement only because the scholarship was suspended.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-2__dvs-2__sec-7E">
            <num>7E</num>
            <heading>Amount of ABSTUDY student start-up loan</heading>
            <subsection eId="part-2__dvs-2__sec-7E__subsec-1">
              <num>1</num>
              <content>
                <p>The amount of an ABSTUDY student start-up loan for which a person is qualified is $1,025.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-2__sec-7E__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	The amount of an ABSTUDY student start-up loan is to be indexed under <i>Social Security Act 1991</i>, on each 1 January, as if it were a student start-up loan amount referred to in the table in subsection 1191(1) of that Act. The indexed amount is taken to be the amount specified in subsection (1) on and from that 1 January.<ref href="#dvs-2">Division 2</ref> of <ref href="#part-3">Part 3</ref>.16 of the </p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-2__dvs-3">
          <num>3</num>
          <heading>Indebtedness: incurring ABSTUDY SSL debts</heading>
          <section eId="part-2__dvs-3__sec-8A">
            <num>8A</num>
            <heading>Simplified outline of this Division</heading>
            <content>
              <p>A person incurs an ABSTUDY SSL debt if the person receives an ABSTUDY student start-up loan (except in certain circumstances when the loan is required to be recovered as a debt under this Act).</p>
            </content>
          </section>
          <section eId="part-2__dvs-3__sec-8B">
            <num>8B</num>
            <heading>ABSTUDY SSL debts</heading>
            <subsection eId="part-2__dvs-3__sec-8B__subsec-1">
              <num>1</num>
              <content>
                <p>A person incurs an ABSTUDY SSL debt to the Commonwealth if the person is paid an ABSTUDY student start-up loan for a qualification period.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-3__sec-8B__subsec-2">
              <num>2</num>
              <content>
                <p>The ABSTUDY SSL debt is incurred by the person on the later of:</p>
              </content>
              <paragraph eId="part-2__dvs-3__sec-8B__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the day the person was paid the loan; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-3__sec-8B__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the day after the person’s enrolment test day for the qualification period.</p>
                </content>
                <authorialNote placement="end" eId="note-10" marker="10">
                  <content>
                    <p>Note:	For <b><i>enrolment test day</i></b>, see subsection (5).</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-3__sec-8B__subsec-3">
              <num>3</num>
              <content>
                <p>The amount of the person’s ABSTUDY SSL debt is the amount of the loan, reduced by any amount repaid before the day on which the debt is incurred.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-3__sec-8B__subsec-4">
              <num>4</num>
              <content>
                <p>Despite subsection (1), an ABSTUDY SSL debt is not incurred, and is taken never to have been incurred, in relation to a loan if:</p>
              </content>
              <paragraph eId="part-2__dvs-3__sec-8B__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>the loan has been fully repaid before the day on which the ABSTUDY SSL debt in respect of the loan would be incurred; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-3__sec-8B__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>the amount of the loan is a debt under <ref href="#sec-39">section 39</ref>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-3__sec-8B__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> has formed an opinion under subsection 38A(3) in relation to the loan (relating to exceptional circumstances beyond the person’s control).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-3__sec-8B__subsec-5">
              <num>5</num>
              <content>
                <p>	(5)	A person’s <b><i>enrolment test day</i></b>, for a qualification period, is the earliest of the following days:</p>
              </content>
              <paragraph eId="part-2__dvs-3__sec-8B__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>if the relevant approved scholarship course ends in the qualification period—the last day of that approved scholarship course;</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-3__sec-8B__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>the last day of the qualification period;</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-3__sec-8B__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>the 35th day of the period starting on whichever of the following applies:</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-3__sec-8B__subsec-5__para-i">
                <num>i</num>
                <content>
                  <p>if the person’s qualification test day for the qualification period was before the first day of the relevant approved scholarship course—the first day of that approved scholarship course;</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-3__sec-8B__subsec-5__para-ii">
                <num>ii</num>
                <content>
                  <p>otherwise—the qualification test day.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-2__dvs-3__sec-8BA">
            <num>8BA</num>
            <heading>Reduction in ABSTUDY SSL debts incurred between 1 January and 1 June 2025</heading>
            <subsection eId="part-2__dvs-3__sec-8BA__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies if a person incurs an ABSTUDY SSL debt during the period beginning on <date date="2025-01-01">1 January 2025</date> and ending on <date date="2025-06-01">1 June 2025</date>.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-3__sec-8BA__subsec-2">
              <num>2</num>
              <content>
                <p>For the purposes of this Act, and despite subsection 8B(3), the amount of the ABSTUDY SSL debt is the amount worked out under that subsection reduced by 20%.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-3__sec-8C">
            <num>8C</num>
            <heading>ABSTUDY SSL debt discharged by death</heading>
            <content>
              <p>Upon the death of a person who owes an ABSTUDY SSL debt to the Commonwealth, the debt is taken to have been paid.</p>
            </content>
            <authorialNote placement="end" eId="note-11" marker="11">
              <content>
                <p>Note:	ABSTUDY SSL debts are not provable in bankruptcy: see subsection 82(3AB) of the <i>Bankruptcy Act 1966</i>.</p>
              </content>
            </authorialNote>
          </section>
          <section eId="part-2__dvs-3__sec-8D">
            <num>8D</num>
            <heading>Notice to Commissioner</heading>
            <subsection eId="part-2__dvs-3__sec-8D__subsec-1">
              <num>1</num>
              <content>
                <p>If a person incurs an ABSTUDY SSL debt, <role refersTo="#secretary">the Secretary</role> must give <role refersTo="#commissioner">the Commissioner</role> a notice specifying the amount of the debt incurred by the person.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-3__sec-8D__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may include in the notice any other details <role refersTo="#commissioner">the Commissioner</role> requests for the purpose of ensuring <role refersTo="#commissioner">the Commissioner</role> has the information needed to exercise powers or perform functions of <role refersTo="#commissioner">the Commissioner</role> under this Act.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-2__dvs-4">
          <num>4</num>
          <heading>Indebtedness: working out accumulated ABSTUDY SSL debts</heading>
          <section eId="part-2__dvs-4__sec-9A">
            <num>9A</num>
            <heading>Simplified outline of this Division</heading>
            <content>
              <p>Each ABSTUDY SSL debt a person incurs is incorporated into the person’s accumulated ABSTUDY SSL debt. This accumulated ABSTUDY SSL debt forms the basis for working out the amounts the person is obliged to repay.</p>
              <p>There are 2 stages to working out a person’s accumulated ABSTUDY SSL debt for a financial year.</p>
              <p>In stage 1, the person’s former accumulated ABSTUDY SSL debt is worked out by adjusting the preceding financial year’s accumulated ABSTUDY SSL debt to take account of:</p>
            </content>
            <paragraph eId="part-2__dvs-4__sec-9A__para-a">
              <num>a</num>
              <content>
                <p>the HELP debt indexation factor for 1 June in that financial year; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-4__sec-9A__para-b">
              <num>b</num>
              <content>
                <p>the debts that the person incurs during the last 6 months of the preceding financial year; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-4__sec-9A__para-c">
              <num>c</num>
              <content>
                <p>voluntary ABSTUDY SSL repayments of the debt; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-4__sec-9A__para-d">
              <num>d</num>
              <content>
                <p>compulsory ABSTUDY SSL repayment amounts in respect of the debt.</p>
              </content>
              <content>
                <p>In stage 2, the person’s accumulated ABSTUDY SSL debt is worked out from:</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-4__sec-9A__para-a">
              <num>a</num>
              <content>
                <p>the person’s former accumulated ABSTUDY SSL debt; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-4__sec-9A__para-b">
              <num>b</num>
              <content>
                <p>the ABSTUDY SSL debts that the person incurs during the first 6 months of the financial year; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-4__sec-9A__para-c">
              <num>c</num>
              <content>
                <p>voluntary ABSTUDY SSL repayments of those debts.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-2__dvs-4__sec-9B">
            <num>9B</num>
            <heading>Stage 1—working out a former accumulated ABSTUDY SSL debt</heading>
            <subsection eId="part-2__dvs-4__sec-9B__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	A person’s <b><i>former </i></b><b><i>accumulated ABSTUDY</i></b><b><i> SSL debt</i></b>, in relation to the person’s accumulated ABSTUDY SSL debt for a financial year, is worked out by multiplying:</p>
              </content>
              <paragraph eId="part-2__dvs-4__sec-9B__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the amount worked out using the following method statement; by</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-4__sec-9B__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the HELP debt indexation factor for 1 June in that financial year.</p>
                </content>
                <content>
                  <p>Method statement</p>
                  <p>Step 1.	Take the person’s accumulated ABSTUDY SSL debt for the immediately preceding financial year. (This amount is taken to be zero if the person has no accumulated ABSTUDY SSL debt for that financial year.)</p>
                  <p>Step 2.	Add the sum of all of the ABSTUDY SSL debts (if any) that the person incurred during the last 6 months of the immediately preceding financial year.</p>
                  <p>Step 3.	Subtract the sum of the amounts by which the person’s debts referred to in steps 1 and 2 are reduced because of any voluntary ABSTUDY SSL repayments that have been made during the period:</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-4__sec-9B__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>starting on 1 June in the immediately preceding financial year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-4__sec-9B__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>ending immediately before the next 1 June.</p>
                </content>
                <content>
                  <p>Step 4.	Subtract the sum of all of the person’s compulsory ABSTUDY SSL repayment amounts that:</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-4__sec-9B__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>were assessed during that period (excluding any assessed as a result of a return given before that period); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-4__sec-9B__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>were assessed after the end of that period as a result of a return given before the end of that period.</p>
                </content>
                <content>
                  <p>Step 5.	Subtract the sum of the amounts by which any compulsory ABSTUDY SSL repayment amount of the person is increased (whether as a result of an increase in the person’s taxable income of an income year or otherwise) by an amendment of an assessment made during that period.</p>
                  <p>Step 6.	Add the sum of the amounts by which any compulsory ABSTUDY SSL repayment amount of the person is reduced (whether as a result of a reduction in the person’s taxable income of an income year or otherwise) by an amendment of an assessment made during that period.</p>
                </content>
                <authorialNote placement="end" eId="note-12" marker="12">
                  <content>
                    <p>Note:	This method statement is modified for the purposes of working out a person’s former accumulated ABSTUDY SSL debt in relation to the financial year starting on <date date="2024-07-01">1 July 2024</date>: see section 9CA.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-4__sec-9B__subsec-2">
              <num>2</num>
              <content>
                <p>For the purposes of this section, an assessment, or an amendment of an assessment, is taken to have been made on the day specified in the notice of assessment, or notice of amended assessment, as the date of issue of that notice.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-4__sec-9C">
            <num>9C</num>
            <heading>Stage 2—working out an accumulated ABSTUDY SSL debt</heading>
            <subsection eId="part-2__dvs-4__sec-9C__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	A person’s <b><i>accumulated ABSTUDY</i></b> <b><i>SSL debt</i></b>, for a financial year, is worked out as follows:</p>
              </content>
              <figure>
                <img src="corpus/images/student-assistance-act-1973-fig-1.png" alt=""/>
              </figure>
              <content>
                <p>where:</p>
                <p><b><i>ABSTUDY</i></b> <b><i>SSL debt repayments</i></b> is the sum of all of the voluntary ABSTUDY SSL repayments (if any) paid, on or after 1 July in the financial year and before 1 June in that year, in reduction of the ABSTUDY SSL debts incurred in that year.</p>
                <p><b><i>ABSTUDY</i></b> <b><i>SSL debts incurred</i></b> is the sum of the amounts of all of the SSL debts (if any) that the person incurred during the first 6 months of the financial year.</p>
                <p><b><i>former accumulated ABSTUDY</i></b> <b><i>SSL debt</i></b> is the person’s former accumulated ABSTUDY SSL debt in relation to that accumulated ABSTUDY SSL debt.</p>
              </content>
              <authorialNote placement="end" eId="note-13" marker="13">
                <content>
                  <p>Note:	The formula in this subsection is modified for the purposes of working out a person’s accumulated ABSTUDY SSL debt for the financial year starting on <date date="2024-07-01">1 July 2024</date>: see section 9CA.</p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-2__dvs-4__sec-9C__subsec-2">
              <num>2</num>
              <content>
                <p>The person incurs the accumulated ABSTUDY SSL debt on 1 June in the financial year.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-4__sec-9CA">
            <num>9CA</num>
            <heading>Reduction in ABSTUDY SSL debts incurred before 1 January 2025</heading>
            <subsection eId="part-2__dvs-4__sec-9CA__subsec-1">
              <num>1</num>
              <content>
                <p>For the purposes of working out a person’s former accumulated ABSTUDY SSL debt in relation to the person’s accumulated ABSTUDY SSL debt for the financial year starting on <date date="2024-07-01">1 July 2024</date>, section 9B has effect as if the method statement in subsection (1) of that section included the following step after step 6:</p>
              </content>
              <content>
                <p>Step 7.	Reduce the amount worked out under step 6 by 20%.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-4__sec-9CA__subsec-2">
              <num>2</num>
              <content>
                <p>For the purposes of working out a person’s accumulated ABSTUDY SSL debt for the financial year starting on <date date="2024-07-01">1 July 2024</date>, section 9C has effect as if the formula in subsection (1) of that section were omitted and substituted with the following:</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-4__sec-9D">
            <num>9D</num>
            <heading>Rounding of amounts</heading>
            <subsection eId="part-2__dvs-4__sec-9D__subsec-1">
              <num>1</num>
              <content>
                <p>If, apart from this section, a person’s accumulated ABSTUDY SSL debt would be an amount consisting of a number of whole dollars and a number of cents, disregard the number of cents.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-4__sec-9D__subsec-2">
              <num>2</num>
              <content>
                <p>If, apart from this section, a person’s accumulated ABSTUDY SSL debt would be an amount of less than $1.00, the person’s accumulated ABSTUDY SSL debt is taken to be zero.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-4__sec-9E">
            <num>9E</num>
            <heading>Accumulated ABSTUDY SSL debt discharges earlier debts</heading>
            <subsection eId="part-2__dvs-4__sec-9E__subsec-1">
              <num>1</num>
              <content>
                <p>The accumulated ABSTUDY SSL debt that a person incurs on 1 June in a financial year discharges, or discharges the unpaid part of:</p>
              </content>
              <paragraph eId="part-2__dvs-4__sec-9E__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>any ABSTUDY SSL debt that the person incurred during the calendar year immediately preceding that day; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-4__sec-9E__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>any accumulated ABSTUDY SSL debt that the person incurred on the immediately preceding 1 June.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-4__sec-9E__subsec-2">
              <num>2</num>
              <content>
                <p>Nothing in subsection (1) affects the application of <ref href="#sec-8B">section 8B</ref>, 8BA, 8C, 9B, 9C or 9CA.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-4__sec-9F">
            <num>9F</num>
            <heading>Accumulated ABSTUDY SSL debt discharged by death</heading>
            <subsection eId="part-2__dvs-4__sec-9F__subsec-1">
              <num>1</num>
              <content>
                <p>Upon the death of a person who has an accumulated ABSTUDY SSL debt, the accumulated ABSTUDY SSL debt is taken to be discharged.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-4__sec-9F__subsec-2">
              <num>2</num>
              <content>
                <p>To avoid doubt, this section does not affect any compulsory ABSTUDY SSL repayment amounts required to be paid in respect of the accumulated ABSTUDY SSL debt, whether or not those amounts were assessed before the person’s death.</p>
              </content>
              <authorialNote placement="end" eId="note-14" marker="14">
                <content>
                  <p>Note:	Accumulated ABSTUDY SSL debts are not provable in bankruptcy: see subsection 82(3AB) of the <i>Bankruptcy Act 1966</i>.</p>
                </content>
              </authorialNote>
            </subsection>
          </section>
        </division>
        <division eId="part-2__dvs-5">
          <num>5</num>
          <heading>Discharge of indebtedness</heading>
          <content>
            <p>Subdivision A—Introduction</p>
          </content>
          <section eId="part-2__dvs-5__sec-10A">
            <num>10A</num>
            <heading>Simplified outline of this Division</heading>
            <content>
              <p>A person who owes a debt to the Commonwealth under this Part may make voluntary ABSTUDY SSL repayments.</p>
              <p>The person is required to make repayments once the person’s income exceeds the minimum repayment income under the <i>Higher Education Support Act 2003</i> and the person has finished repaying any debt under that Act and certain other income-contingent loan schemes.</p>
              <p>The amount of the repayments is based on the person’s income.</p>
              <p><role refersTo="#commissioner">The Commissioner</role> makes assessments of repayment amounts, which are collected in the same way as amounts of income tax.</p>
            </content>
          </section>
          <section eId="part-2__dvs-5__sec-10B">
            <num>10B</num>
            <heading>Debts under this Part</heading>
            <subsection eId="part-2__dvs-5__sec-10B__subsec-1">
              <num>1</num>
              <content>
                <p>The debts under this Part are:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10B__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>ABSTUDY SSL debts; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10B__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>accumulated ABSTUDY SSL debts.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10B__subsec-2">
              <num>2</num>
              <content>
                <p>To avoid doubt, debts that arise under <ref href="#sec-39">section 39</ref> are not debts under this Part.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10B__subsec-3">
              <num>3</num>
              <content>
                <p>To avoid doubt, nothing in this section affects <ref href="#sec-7B">section 7B</ref> (about the relationship of this Part to the ABSTUDY Scheme).</p>
              </content>
              <content>
                <p>Subdivision B—Voluntary discharge of indebtedness</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-5__sec-10C">
            <num>10C</num>
            <heading>Voluntary ABSTUDY SSL repayments in respect of debts</heading>
            <subsection eId="part-2__dvs-5__sec-10C__subsec-1">
              <num>1</num>
              <content>
                <p>A person may at any time make a payment in respect of a debt that the person owes to the Commonwealth under this Part.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10C__subsec-2">
              <num>2</num>
              <content>
                <p>The payment must be made to <role refersTo="#commissioner">the Commissioner</role>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-5__sec-10D">
            <num>10D</num>
            <heading>Application of voluntary ABSTUDY SSL repayments</heading>
            <subsection eId="part-2__dvs-5__sec-10D__subsec-1">
              <num>1</num>
              <content>
                <p>Any money a person pays under this Subdivision to meet the person’s debts to the Commonwealth under this Part is to be applied in payment of those debts as the person directs at the time of the payment.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10D__subsec-2">
              <num>2</num>
              <content>
                <p>If the person has not given any directions, or the directions given do not adequately deal with the matter, any money available is to be applied as follows:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10D__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>first, in discharge or reduction of any accumulated ABSTUDY SSL debt of the person;</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10D__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>second, in discharge or reduction of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10D__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>any ABSTUDY SSL debt of the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10D__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if there is more than one such debt, those debts in the order in which they were incurred.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-2__dvs-5__sec-10E">
            <num>10E</num>
            <heading>Refunding of payments</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-2__dvs-5__sec-10E__para-a">
              <num>a</num>
              <content>
                <p>a person pays an amount to the Commonwealth under this Subdivision; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-5__sec-10E__para-b">
              <num>b</num>
              <content>
                <p>the amount exceeds the sum of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-5__sec-10E__para-i">
              <num>i</num>
              <content>
                <p>the amount required to discharge the total debt that the person owed to the Commonwealth under this Part; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-5__sec-10E__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	the total amount of the person’s primary tax debts (within the meaning of <i>Taxation Administration Act 1953</i>);<ref href="#part-II">Part II</ref>B of the </p>
              </content>
              <content>
                <p>the Commonwealth must refund to the person an amount equal to that excess.</p>
                <p>Subdivision C—Compulsory discharge of indebtedness</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-2__dvs-5__sec-10F">
            <num>10F</num>
            <heading>Liability to repay amounts</heading>
            <subsection eId="part-2__dvs-5__sec-10F__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person’s HELP repayment income for an income year exceeds the minimum HELP repayment income for the income year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>on 1 June immediately preceding the making of an assessment in respect of the person’s income of that income year, the person had an accumulated ABSTUDY SSL debt;</p>
                </content>
                <content>
                  <p>the person is liable to pay to the Commonwealth, in accordance with this Subdivision, the amount worked out using the following formula in reduction of the person’s repayable ABSTUDY SSL debt:</p>
                  <p>where:</p>
                  <p><b><i>applicable repayable amount</i></b> means the amount that is the least of the following:</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the amount worked out under subsection 154-20(2) of the <i>Higher Education Support Act 2003</i> for the income year, as if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>references in that subsection to the person’s repayment income were references to the person’s HELP repayment income; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>references in that subsection to the person’s minimum repayment income were references to the person’s minimum HELP repayment income;</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the amount equal to 10% of the person’s HELP repayment income for the income year;</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the amount of the person’s repayable ABSTUDY SSL debt for the income year.</p>
                </content>
                <content>
                  <p><b><i>relevant income</i></b><b><i>-</i></b><b><i>contingent loans liability </i></b>means the amount that is the sum of the following:</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the sum of any amounts the person is liable to pay under <i>Higher Education Support Act 2003</i> in respect of the income year;<ref href="#sec-154">section 154</ref>-1 or 154-16 of the </p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-1__para-aa">
                <num>aa</num>
                <content>
                  <p>	(aa)	the sum of any amounts the person is liable to pay under <i>VET Student Loans Act 2016</i> in respect of the income year;<ref href="#sec-23E">section 23E</ref>A or 23EC of the </p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	the sum of any amounts the person is liable to pay under <i> </i>of the <i>Social Security Act 1991</i>, or section 12ZK of this Act, in respect of the income year;<ref href="#sec-1061Z">section 1061Z</ref>ZEZ</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	any amount the person is liable to pay under <i>Social Security Act 1991</i> in respect of the income year.<ref href="#sec-1061Z">section 1061Z</ref>VHA of the </p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10F__subsec-2">
              <num>2</num>
              <content>
                <p>A person is not liable under this section to pay an amount for an income year if the amount worked out under subsection (1) is zero or less.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10F__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	A person is not liable under this section to pay an amount for an income year if, under <i>Medicare Levy Act 1986</i>:<ref href="#sec-8">section 8</ref> of the </p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>no Medicare levy is payable by the person on the person’s taxable income for the income year; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10F__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the amount of the Medicare levy payable by the person on the person’s taxable income for the income year is reduced.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-2__dvs-5__sec-10G">
            <num>10G</num>
            <heading>Repayable ABSTUDY SSL debt for an income year</heading>
            <subsection eId="part-2__dvs-5__sec-10G__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	A person’s <b><i>repayable ABSTUDY SSL debt</i></b> for an income year is:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10G__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person’s accumulated ABSTUDY SSL debt referred to in paragraph 10F(1)(b) in relation to that income year; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10G__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if one or more amounts:</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10G__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>have been paid in reduction of that debt; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10G__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>have been assessed under <ref href="#sec-10H">section 10H</ref> to be payable in respect of that debt;</p>
                </content>
                <content>
                  <p>the amount (if any) remaining after deducting from that debt any amounts referred to in subparagraph (i) or (ii).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10G__subsec-2">
              <num>2</num>
              <content>
                <p>A reference in paragraph (1)(b) of this section to an amount assessed to be payable is, if the amount has been increased or reduced by an amendment of the relevant assessment, a reference to the increased amount or the reduced amount.</p>
              </content>
              <content>
                <p>Subdivision D—Assessments</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-5__sec-10H">
            <num>10H</num>
            <heading>Commissioner may make assessments</heading>
            <content>
              <p><role refersTo="#commissioner">The Commissioner</role> may, from any information in <role refersTo="#commissioner">the Commissioner</role>’s possession, whether from a return or otherwise, make an assessment of:</p>
            </content>
            <paragraph eId="part-2__dvs-5__sec-10H__para-a">
              <num>a</num>
              <content>
                <p>the person’s accumulated ABSTUDY SSL debt on 1 June immediately before the making of the assessment; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-5__sec-10H__para-b">
              <num>b</num>
              <content>
                <p>the amount required to be paid in respect of the person’s repayable SSL debt under <ref href="#sec-10F">section 10F</ref>.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-2__dvs-5__sec-10J">
            <num>10J</num>
            <heading>Notification of notices of assessment of tax</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-2__dvs-5__sec-10J__para-a">
              <num>a</num>
              <content>
                <p>	(a)	the Commissioner is required to serve on a person a notice of assessment in respect of the person’s income of an income year under <i>Income Tax Assessment Act 1936</i>; and<ref href="#sec-174">section 174</ref> of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-5__sec-10J__para-b">
              <num>b</num>
              <content>
                <p><role refersTo="#commissioner">the Commissioner</role> has made, in respect of the person, an assessment under paragraph 10H(b) of this Act of the amounts referred to in that paragraph; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-5__sec-10J__para-c">
              <num>c</num>
              <content>
                <p>notice of the assessment under that paragraph has not been served on the person;</p>
              </content>
              <content>
                <p>notice of the assessment under that paragraph may be served by specifying the amounts concerned in the notice referred to in paragraph (a).</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-2__dvs-5__sec-10K">
            <num>10K</num>
            <heading>Commissioner may defer making assessments</heading>
            <subsection eId="part-2__dvs-5__sec-10K__subsec-1">
              <num>1</num>
              <content>
                <p>A person may apply in the approved form to <role refersTo="#commissioner">the Commissioner</role> for deferral of the making of an assessment in respect of the person under section 10H.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10K__subsec-2">
              <num>2</num>
              <content>
                <p>The application must specify:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10K__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the income year for which the deferral is being sought; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10K__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the reasons for seeking the deferral.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10K__subsec-3">
              <num>3</num>
              <content>
                <p>The income year specified in the application must be:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10K__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the income year in which the person makes the application; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10K__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the immediately preceding income year; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10K__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the immediately succeeding income year.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10K__subsec-4">
              <num>4</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role> may, on application by a person under this section, defer making an assessment in respect of the person under section 10H if <role refersTo="#commissioner">the Commissioner</role> is of the opinion that:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10K__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>if the assessment were made, payment of the assessed amount would cause serious hardship to the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10K__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>there are other special reasons that make it fair and reasonable to defer making the assessment.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10K__subsec-5">
              <num>5</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role> may defer making the assessment for any period that he or she thinks appropriate.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10K__subsec-6">
              <num>6</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role> must, as soon as practicable after an application is made under this section:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10K__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>consider the matter to which the application relates; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10K__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>notify the applicant of <role refersTo="#commissioner">the Commissioner</role>’s decision on the application.</p>
                </content>
                <authorialNote placement="end" eId="note-15" marker="15">
                  <content>
                    <p>Note:	Deferrals of making assessments, or refusals of applications, are reviewable under <ref href="#dvs-1A">Division 1A</ref> of <ref href="#part-9">Part 9</ref>.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-2__dvs-5__sec-10L">
            <num>10L</num>
            <heading>Commissioner may amend assessments</heading>
            <subsection eId="part-2__dvs-5__sec-10L__subsec-1">
              <num>1</num>
              <content>
                <p>A person may apply in the approved form to <role refersTo="#commissioner">the Commissioner</role> for an amendment of an assessment made in respect of the person under section 10H so that:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10L__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the amount payable under the assessment is reduced; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10L__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>no amount is payable under the assessment.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10L__subsec-2">
              <num>2</num>
              <content>
                <p>The application:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10L__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>must be made within 2 years after the day on which <role refersTo="#commissioner">the Commissioner</role> gives notice of the assessment to the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10L__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>must specify the reasons justifying a later application.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10L__subsec-3">
              <num>3</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role> may, on application by a person under this section, amend an assessment made in respect of the person under section 10H so that:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10L__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the amount payable under the assessment is reduced; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10L__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>no amount is payable under the assessment;</p>
                </content>
                <content>
                  <p>if <role refersTo="#commissioner">the Commissioner</role> is of the opinion that:</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10L__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>payment of the assessed amount has caused or would cause serious hardship to the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10L__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>there are other special reasons that make it fair and reasonable to make the amendment.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-5__sec-10L__subsec-4">
              <num>4</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role> must, as soon as practicable after an application is made under this section:</p>
              </content>
              <paragraph eId="part-2__dvs-5__sec-10L__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>consider the matter to which the application relates; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-5__sec-10L__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>notify the applicant of <role refersTo="#commissioner">the Commissioner</role>’s decision on the application.</p>
                </content>
                <authorialNote placement="end" eId="note-16" marker="16">
                  <content>
                    <p>Note:	Amendments of assessments, or refusals of applications, are reviewable under <ref href="#dvs-1A">Division 1A</ref> of <ref href="#part-9">Part 9</ref>.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
          </section>
        </division>
        <division eId="part-2__dvs-6">
          <num>6</num>
          <heading>Tax administration matters</heading>
          <section eId="part-2__dvs-6__sec-11A">
            <num>11A</num>
            <heading>Simplified outline of this Division</heading>
            <content>
              <p><role refersTo="#secretary">The Secretary</role> and <role refersTo="#commissioner">the Commissioner</role> may share information about tax file numbers for the purposes of administering ABSTUDY student start-up loans. <role refersTo="#commissioner">The Commissioner</role> is also responsible for the recovery of debts under this Part and has functions and powers to fulfil that responsibility relating to returns, assessments, collection and other administrative matters.</p>
            </content>
          </section>
          <section eId="part-2__dvs-6__sec-11B">
            <num>11B</num>
            <heading>Verification of tax file numbers</heading>
            <subsection eId="part-2__dvs-6__sec-11B__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may provide to <role refersTo="#commissioner">the Commissioner</role> a tax file number that a person has notified to <role refersTo="#secretary">the Secretary</role> for the purposes of paragraph 7C(1)(c), for the purpose of verifying that the number is the person’s tax file number.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-6__sec-11B__subsec-2">
              <num>2</num>
              <content>
                <p>If <role refersTo="#commissioner">the Commissioner</role> is satisfied that the number is the person’s tax file number, <role refersTo="#commissioner">the Commissioner</role> may give <role refersTo="#secretary">the Secretary</role> a written notice informing <role refersTo="#secretary">the Secretary</role> accordingly.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-6__sec-11C">
            <num>11C</num>
            <heading>When person with tax file number incorrectly notifies number</heading>
            <subsection eId="part-2__dvs-6__sec-11C__subsec-1">
              <num>1</num>
              <content>
                <p>If <role refersTo="#commissioner">the Commissioner</role> is satisfied:</p>
              </content>
              <paragraph eId="part-2__dvs-6__sec-11C__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>that the tax file number that a person has notified to <role refersTo="#secretary">the Secretary</role> for the purposes of paragraph 7C(1)(c):</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-6__sec-11C__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>has been cancelled or withdrawn since the notification was given; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-6__sec-11C__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>is otherwise wrong; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-6__sec-11C__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>that the person has a tax file number;</p>
                </content>
                <content>
                  <p><role refersTo="#commissioner">the Commissioner</role> may give to <role refersTo="#secretary">the Secretary</role> written notice of the incorrect notification and of the person’s tax file number.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-6__sec-11C__subsec-2">
              <num>2</num>
              <content>
                <p>That number is taken to be the number that the person notified to <role refersTo="#secretary">the Secretary</role>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-6__sec-11D">
            <num>11D</num>
            <heading>When person without tax file number incorrectly notifies number</heading>
            <subsection eId="part-2__dvs-6__sec-11D__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-2__dvs-6__sec-11D__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p><role refersTo="#commissioner">the Commissioner</role> is satisfied that the tax file number that a person notified to <role refersTo="#secretary">the Secretary</role> for the purposes of paragraph 7C(1)(c):</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-6__sec-11D__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>has been cancelled since the notification was given; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-6__sec-11D__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>is for any other reason not the person’s tax file number; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-6__sec-11D__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p><role refersTo="#commissioner">the Commissioner</role> is not satisfied that the person has a tax file number;</p>
                </content>
                <content>
                  <p><role refersTo="#commissioner">the Commissioner</role> may give to <role refersTo="#secretary">the Secretary</role> a written notice informing <role refersTo="#secretary">the Secretary</role> accordingly.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-6__sec-11D__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role> must give a copy of any notice under subsection (1) of this section to the person concerned, together with a written statement of the reasons for the decision to give the notice.</p>
              </content>
              <authorialNote placement="end" eId="note-17" marker="17">
                <content>
                  <p>Note:	Decisions to give notice under subsection (1) are reviewable under <i>Income Tax Assessment Act 1936</i>.<ref href="#sec-202F">section 202F</ref> of the </p>
                </content>
              </authorialNote>
            </subsection>
          </section>
          <section eId="part-2__dvs-6__sec-11E">
            <num>11E</num>
            <heading>When tax file numbers are altered</heading>
            <subsection eId="part-2__dvs-6__sec-11E__subsec-1">
              <num>1</num>
              <content>
                <p>If <role refersTo="#commissioner">the Commissioner</role> issues, to a person who has notified a tax file number to <role refersTo="#secretary">the Secretary</role> for the purposes of paragraph 7C(1)(c), a new tax file number in place of a tax file number that has been withdrawn, <role refersTo="#commissioner">the Commissioner</role> may give to <role refersTo="#secretary">the Secretary</role> a written notice informing <role refersTo="#secretary">the Secretary</role> accordingly.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-6__sec-11E__subsec-2">
              <num>2</num>
              <content>
                <p>That new number is taken to be the number that the person notified to <role refersTo="#secretary">the Secretary</role>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-6__sec-11F">
            <num>11F</num>
            <heading>When tax file numbers are cancelled</heading>
            <subsection eId="part-2__dvs-6__sec-11F__subsec-1">
              <num>1</num>
              <content>
                <p>If <role refersTo="#commissioner">the Commissioner</role> cancels a tax file number issued to a person who has notified the tax file number to <role refersTo="#secretary">the Secretary</role> for the purposes of paragraph 7C(1)(c), <role refersTo="#commissioner">the Commissioner</role> may give to <role refersTo="#secretary">the Secretary</role> a written notice informing <role refersTo="#secretary">the Secretary</role> accordingly.</p>
              </content>
            </subsection>
            <subsection eId="part-2__dvs-6__sec-11F__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role> must give a copy of any notice under subsection (1) of this section to the person concerned, together with a written statement of the reasons for the decision to give the notice.</p>
              </content>
              <authorialNote placement="end" eId="note-18" marker="18">
                <content>
                  <p>Note:	Decisions to give notice under subsection (1) are reviewable under <i>Income Tax Assessment Act 1936</i>.<ref href="#sec-202F">section 202F</ref> of the </p>
                </content>
              </authorialNote>
            </subsection>
          </section>
          <section eId="part-2__dvs-6__sec-11G">
            <num>11G</num>
            <heading>Returns, assessments, collection and recovery</heading>
            <content>
              <p>Subject to <ref href="#dvs-5">Division 5</ref> and this Division:</p>
            </content>
            <paragraph eId="part-2__dvs-6__sec-11G__para-a">
              <num>a</num>
              <content>
                <p>	(a)	<i>Income Tax Assessment Act 1936</i>; and<ref href="#part-I">Part I</ref>V of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-6__sec-11G__para-b">
              <num>b</num>
              <content>
                <p>	(b)	Division 5 of the <i>Income Tax Assessment Act 1997</i>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-6__sec-11G__para-c">
              <num>c</num>
              <content>
                <p>	(c)	<i>Taxation Administration Act 1953</i>;<ref href="#part-4">Part 4</ref>-15 in Schedule 1 to the </p>
              </content>
              <content>
                <p>apply, so far as they are capable of application, in relation to a compulsory ABSTUDY SSL repayment amount of a person as if it were income tax assessed to be payable by a taxpayer by an assessment made under <i>Income Tax Assessment Act 1936</i>.<ref href="#part-I">Part I</ref>V of the </p>
              </content>
            </paragraph>
          </section>
          <section eId="part-2__dvs-6__sec-11H">
            <num>11H</num>
            <heading>Charges and civil penalties for failing to meet obligations</heading>
            <subsection eId="part-2__dvs-6__sec-11H__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	<i>Taxation Administration Act 1953</i> has effect as if:<ref href="#part-4">Part 4</ref>-25 in Schedule 1 to the </p>
              </content>
              <paragraph eId="part-2__dvs-6__sec-11H__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>any compulsory ABSTUDY SSL repayment amount of a person were income tax payable by the person in respect of the income year in respect of which the assessment of that debt was made; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-2__dvs-6__sec-11H__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>paragraph 7C(1)(c), and Divisions 3, 4 and 5 and this Division, were income tax laws.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-2__dvs-6__sec-11H__subsec-2">
              <num>2</num>
              <content>
                <p>Subsection (1) does not have the effect of making a person liable to a penalty for any act or omission that happened before the commencement of this subsection.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-2__dvs-6__sec-11J">
            <num>11J</num>
            <heading>Pay as you go (PAYG) withholding</heading>
            <content>
              <p>		<i>Taxation Administration Act 1953</i> applies, so far as it is capable of application, in relation to the collection of amounts of a compulsory ABSTUDY SSL repayment amount of a person as if the compulsory ABSTUDY SSL repayment amount were income tax.<ref href="#part-2">Part 2</ref>-5 (other than <ref href="#sec-12">section 12</ref>-55 and Subdivisions 12-E, 12-F and 12-G) in Schedule 1 to the </p>
            </content>
          </section>
          <section eId="part-2__dvs-6__sec-11K">
            <num>11K</num>
            <heading>Pay as you go (PAYG) instalments</heading>
            <content>
              <p>		<i>Taxation Administration Act 1953</i> applies, so far as it is capable of application, in relation to the collection of a compulsory ABSTUDY SSL repayment amount of a person as if the compulsory ABSTUDY SSL repayment amount were income tax.<ref href="#dvs-45">Division 45</ref> in Schedule 1 to the </p>
            </content>
          </section>
          <section eId="part-2__dvs-6__sec-11L">
            <num>11L</num>
            <heading>Administration of this Part</heading>
            <content>
              <p><role refersTo="#commissioner">The Commissioner</role> has the general administration of:</p>
            </content>
            <paragraph eId="part-2__dvs-6__sec-11L__para-a">
              <num>a</num>
              <content>
                <p>paragraph 7C(1)(c); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-6__sec-11L__para-b">
              <num>b</num>
              <content>
                <p>Divisions 3, 4 and 5 and this Division; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-2__dvs-6__sec-11L__para-c">
              <num>c</num>
              <content>
                <p><ref href="#dvs-1A">Division 1A</ref> of <ref href="#part-9">Part 9</ref> (Internal review of certain Commissioner decisions relating to ABSTUDY student start-up loans).</p>
              </content>
              <authorialNote placement="end" eId="note-19" marker="19">
                <content>
                  <p>Note:	One effect of this is that these Divisions are taxation laws for the purposes of the <i>Taxation Administration Act 1953</i>.</p>
                </content>
              </authorialNote>
            </paragraph>
          </section>
        </division>
      </part>
      <part eId="part-4A">
        <num>4A</num>
        <heading>Financial supplement for tertiary students</heading>
        <division eId="part-4A__dvs-1">
          <num>1</num>
          <heading>Preliminary</heading>
          <section eId="part-4A__dvs-1__sec-12A">
            <num>12A</num>
            <heading>Object and explanation of this Part</heading>
            <subsection eId="part-4A__dvs-1__sec-12A__subsec-1">
              <num>1</num>
              <content>
                <p>The object of this Part is to enable a tertiary student who is, or except for the ABSTUDY parental income test would be, eligible for certain benefits under the ABSTUDY scheme to obtain a repayable financial supplement by choosing to enter into a contract for that purpose with a financial corporation that participates in the Student Financial Supplement Scheme.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12A__subsec-2">
              <num>2</num>
              <content>
                <p>The payment of financial supplement will reduce certain other benefits payable to the student under the ABSTUDY scheme. The amount of the supplement that the student is eligible to obtain depends on the total amount of those benefits that the student chooses to receive, and the student may choose to repay some of the benefits, or to receive lower benefits, in order to receive a higher supplement.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12A__subsec-3">
              <num>3</num>
              <content>
                <p>The student is not liable to pay interest to the financial corporation in respect of financial supplement obtained, but the Commonwealth will, without cost to the student, pay a subsidy to the financial corporation that includes an amount in lieu of interest.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12A__subsec-4">
              <num>4</num>
              <content>
                <p>However, the amount of the financial supplement that has to be repaid under a contract will be indexed on 1 June in the year next following the year in which the contract is entered into and on 1 June in each subsequent year. The amount by which supplement is increased by indexation is owed by the student to the Commonwealth and not to the financial corporation. The student is entitled, but not required, to make early repayments above a certain amount in respect of the supplement during the period of the contract. There is a discount, worked out under subsection 12ZA(7) or (7A), for repayments made before the end of that period.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12A__subsec-5">
              <num>5</num>
              <content>
                <p>If financial supplement obtained by a student is not repaid in full before the end of the period of the contract, the obligation to repay the amount of the supplement that is still outstanding is assigned to the Commonwealth and the indexed amount is repayable by the student to the Commonwealth through the taxation system when the student’s income reaches a certain level.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-1__sec-12B">
            <num>12B</num>
            <heading>Interpretation</heading>
            <subsection eId="part-4A__dvs-1__sec-12B__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	In this Part, unless the contrary intention appears, expressions that are defined in the <i>Income Tax Assessment Act 1936</i> have the same meanings as in that Act.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12B__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	For the purposes of the application of this Part in relation to a person at a time after the person entered or first entered into a financial supplement contract with a participating corporation, the person is called a <b><i>student</i></b> even though the contract period or any contract period may have ended or the person may have ceased to be a student.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-1__sec-12C">
            <num>12C</num>
            <heading>Which students are eligible for financial supplement</heading>
            <subsection eId="part-4A__dvs-1__sec-12C__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection (1A), a person is an eligible student for the purposes of this Part in relation to a year or a part of a year if:</p>
              </content>
              <paragraph eId="part-4A__dvs-1__sec-12C__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person is undertaking, or proposes to undertake, at an education institution in that year or that part of that year, a prescribed course of study or instruction; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-1__sec-12C__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>either of the following subparagraphs applies:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-1__sec-12C__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>the person qualifies for a prescribed benefit under the ABSTUDY scheme in respect of that year or that part of that year;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-1__sec-12C__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>the adjusted parental income in relation to the person in respect of that year or that part of that year is less than such amount as is prescribed by the regulations and, except for the parental income test applicable under the ABSTUDY scheme, the person would have qualified for a prescribed benefit under that scheme in respect of that year or that part of that year.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12C__subsec-1A">
              <num>1A</num>
              <content>
                <p>	(1A)	A person is not an eligible student in relation to a year, or a part of a year, that begins on or after the day on which the <i>Student Assistance Legislation Amendment Act 2006 </i>receives the Royal Assent.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12C__subsec-2">
              <num>2</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-4A__dvs-1__sec-12C__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person is undertaking a course of study or instruction, or a part of a course of study or instruction, offered by an education institution; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-1__sec-12C__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>for the purposes of that course or that part of that course, the person is required or allowed by that institution to attend, and attends, a place other than:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-1__sec-12C__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>that institution; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-1__sec-12C__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>a place in respect of which a determination under subsection (3) is in force;</p>
                </content>
                <content>
                  <p>the person is, for the purposes of this section, taken to be undertaking that course or that part of that course wholly at that institution.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12C__subsec-3">
              <num>3</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> may, by legislative instrument, determine that subsection (2) does not apply in relation to a place, or a class of place, specified in the determination.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12C__subsec-5">
              <num>5</num>
              <content>
                <p>If a person is undertaking, or proposes to undertake, by correspondence with an education institution:</p>
              </content>
              <paragraph eId="part-4A__dvs-1__sec-12C__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>a course of study or instruction; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-1__sec-12C__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>a part of a course of study or instruction;</p>
                </content>
                <content>
                  <p>offered by that education institution, the person is, for the purposes of this section, taken to be undertaking that course, or that part of that course, wholly at that institution.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-4A__dvs-1__sec-12D">
            <num>12D</num>
            <heading>Agreements between Commonwealth and financial corporations</heading>
            <subsection eId="part-4A__dvs-1__sec-12D__subsec-1">
              <num>1</num>
              <content>
                <p>An eligible student may apply for financial supplement only to a financial corporation that has entered into an agreement with the Commonwealth to pay financial supplement in accordance with this Act.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12D__subsec-2">
              <num>2</num>
              <content>
                <p>Subject to this section, if the Minister has, whether before or after the commencement of this Part, entered into, on behalf of the Commonwealth, an agreement with a financial corporation for the payment by the corporation, in the year beginning on <date date="1993-01-01">1 January 1993</date> or a subsequent year, of financial supplement to eligible students, the corporation is a participating corporation for the purposes of this Part in respect of that year.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12D__subsec-3">
              <num>3</num>
              <content>
                <p>Subsection (2) does not apply in relation to an agreement unless the agreement:</p>
              </content>
              <paragraph eId="part-4A__dvs-1__sec-12D__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>is expressed to have effect subject to this Act; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-1__sec-12D__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>provides for the payment by the Commonwealth to the financial corporation, in respect of each amount of financial supplement paid by the corporation to a student that has not been repaid, or in respect of which the rights of the corporation have been assigned to the Commonwealth, of a subsidy of such amount or amounts, or at such rate or rates, and in respect of such period or periods, as are stated in the agreement.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12D__subsec-4">
              <num>4</num>
              <content>
                <p>Subject to subsection (5), the parties to an agreement referred to in subsection (2) (or such an agreement as previously amended) may enter into an agreement amending or terminating the first-mentioned agreement (or that agreement as previously amended).</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12D__subsec-5">
              <num>5</num>
              <content>
                <p>The amendment or termination of an agreement does not affect any financial supplement contract that was in force immediately before the amendment or termination took effect.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12D__subsec-6">
              <num>6</num>
              <content>
                <p>An agreement entered into between the Commonwealth and a financial corporation as mentioned in this section is not subject to any stamp duty or other tax under a law of a State or Territory.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12D__subsec-7">
              <num>7</num>
              <content>
                <p>An officer may disclose to a participating corporation any information about a student that is relevant to the exercise or performance by the corporation of any of its rights or obligations in respect of the student under this Part.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-1__sec-12D__subsec-8">
              <num>8</num>
              <content>
                <p>A participating corporation may disclose to an officer any information about a student that is relevant to the exercise or performance of any rights, powers or obligations conferred or imposed on an officer or on the Commonwealth in respect of the student under this Part.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-4A__dvs-2">
          <num>2</num>
          <heading>Applications for financial supplement</heading>
          <section eId="part-4A__dvs-2__sec-12E">
            <num>12E</num>
            <heading>Explanation of Division</heading>
            <content>
              <p>This Division sets out how an eligible student can, if he or she so chooses, obtain financial supplement, the amount of the financial supplement that can be obtained and the effect of payment of the financial supplement on the student’s entitlement to certain other benefits under the ABSTUDY scheme.</p>
            </content>
          </section>
          <section eId="part-4A__dvs-2__sec-12F">
            <num>12F</num>
            <heading>Secretary to give student notice of entitlement</heading>
            <subsection eId="part-4A__dvs-2__sec-12F__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must:</p>
              </content>
              <paragraph eId="part-4A__dvs-2__sec-12F__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	decide whether a person (<b><i>the student</i></b>) who applies for benefits under the AUSTUDY scheme or the ABSTUDY scheme in respect of a year or a part of a year is an eligible student in respect of that year or that part of that year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-2__sec-12F__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>give to the student written notice of the decision stating whether the student is an eligible student in respect of that year or that part of that year and, if so, stating:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-2__sec-12F__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>the minimum and maximum amounts, as determined under the regulations, of the financial supplement that the student is eligible to obtain; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-2__sec-12F__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>such other information as is required by the regulations to be included in such a notice.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-2__sec-12F__subsec-1A">
              <num>1A</num>
              <content>
                <p>	(1A)	Subsection (1) does not apply in relation to a year, or a part of a year, that begins on or after the day on which the <i>Student Assistance Legislation Amendment Act 2006 </i>receives the Royal Assent.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-2__sec-12F__subsec-2">
              <num>2</num>
              <content>
                <p>If the notice under subsection (1) states that the student is an eligible student, <role refersTo="#secretary">the Secretary</role> must give to the student a form of application for the financial supplement approved by <role refersTo="#secretary">the Secretary</role>.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-2__sec-12F__subsec-3">
              <num>3</num>
              <content>
                <p>At any time, whether before or after the student has lodged an application for the financial supplement with a participating corporation under <role refersTo="#secretary">the Secretary</role> may review the decision and must, if the decision is revoked or varied, give to the student:<ref href="#sec-12G">section 12G</ref>, </p>
              </content>
              <paragraph eId="part-4A__dvs-2__sec-12F__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a notice under paragraph (1)(b) stating that the decision has been revoked or varied and, if the decision has been varied, setting out particulars of the variation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-2__sec-12F__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if the decision has been varied before the student lodged an application for the financial supplement—a fresh form of application.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-2__sec-12F__subsec-4">
              <num>4</num>
              <content>
                <p>If a notice is given to the student as mentioned in subsection (3), any notice previously given to the student under paragraph (1)(b) before the decision was reviewed is taken to be revoked and the student is not entitled to use any previous notice in connection with an application for financial supplement under <ref href="#sec-12G">section 12G</ref>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-2__sec-12G">
            <num>12G</num>
            <heading>When must a person apply for financial supplement?</heading>
            <subsection eId="part-4A__dvs-2__sec-12G__subsec-1">
              <num>1</num>
              <content>
                <p>A person who receives a notice under <ref href="#sec-12F">section 12F</ref> stating that the person is an eligible student in respect of a year or part of a year, is entitled to apply for the whole or part of the financial supplement he or she is eligible to obtain in respect of the year or part of the year. To obtain financial supplement, the person must apply in accordance with this section.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-2__sec-12G__subsec-2">
              <num>2</num>
              <content>
                <p>The person may obtain the financial supplement if the person applies for it while the person is an eligible student in respect of the year or part of the year, as the case requires.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-2__sec-12G__subsec-3">
              <num>3</num>
              <content>
                <p>The person may also obtain the financial supplement if:</p>
              </content>
              <paragraph eId="part-4A__dvs-2__sec-12G__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the person was an eligible student during the year or part of the year, as the case requires; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-2__sec-12G__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the person applies for financial supplement before the end of the calendar year in respect of which, or a part of which, the person was eligible for financial supplement; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-2__sec-12G__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>in the opinion of <role refersTo="#secretary">the Secretary</role>, the person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-2__sec-12G__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>had taken all reasonable steps to apply for the financial supplement while still an eligible student in respect of the year or part of the year and had been prevented from applying during the year or part of the year (as the case requires) only because of circumstances beyond his or her control; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-2__sec-12G__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>had taken steps to apply for financial supplement in respect of the year or part of the year as soon as practicable after ceasing to be an eligible student.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-2__sec-12G__subsec-4">
              <num>4</num>
              <content>
                <p>An application for financial supplement must be made by lodging the form of application, duly completed, together with the notice issued under <ref href="#sec-12F">section 12F</ref>, at any office of a participating corporation.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-2__sec-12G__subsec-5">
              <num>5</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must notify an applicant under subsection (3) and the corporation of a decision made under that subsection in respect of the applicant.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-2__sec-12GA">
            <num>12GA</num>
            <heading>Student may give notice to participating corporation to increase or decrease financial supplement</heading>
            <content>
              <p>At any time after a person applies to a participating corporation for an amount of financial supplement, the person may by written notice to the corporation lodged at any office of the corporation tell the corporation that the person requires:</p>
            </content>
            <paragraph eId="part-4A__dvs-2__sec-12GA__para-a">
              <num>a</num>
              <content>
                <p>a specified lesser amount of financial supplement (not being an amount that is less than the total financial supplement already paid to the person); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-2__sec-12GA__para-b">
              <num>b</num>
              <content>
                <p>a specified greater amount of financial supplement (not being an amount that is greater than the maximum amount of financial supplement that the person is eligible to obtain).</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-4A__dvs-2__sec-12H">
            <num>12H</num>
            <heading>Effect of financial supplement on certain other benefits</heading>
            <subsection eId="part-4A__dvs-2__sec-12H__subsec-1">
              <num>1</num>
              <content>
                <p>The payment of financial supplement to a person will, as mentioned in subsection 12A(2), reduce the person’s entitlement to certain other benefits under the ABSTUDY scheme in accordance with subsection (2).</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-2__sec-12H__subsec-2">
              <num>2</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-4A__dvs-2__sec-12H__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>apart from this section a person would be entitled to a prescribed benefit under the ABSTUDY scheme in respect of a year or a part of a year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-2__sec-12H__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>an application by the person to a participating corporation for financial supplement in respect of that year or that part of that year is accepted by the corporation in accordance with <ref href="#sec-12K">section 12K</ref>;</p>
                </content>
                <content>
                  <p>the benefit referred to in paragraph (a) is reduced by an amount equal to one-half of the amount of the financial supplement paid to the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-2__sec-12H__subsec-3">
              <num>3</num>
              <content>
                <p>If, apart from this subsection, the amount by which a benefit would be reduced by subsection (2) is an amount of dollars and cents and the cents include a half of one cent, the amount is increased by a half of one cent.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-4A__dvs-3">
          <num>3</num>
          <heading>Payment of financial supplement</heading>
          <section eId="part-4A__dvs-3__sec-12J">
            <num>12J</num>
            <heading>Explanation of Division</heading>
            <content>
              <p>This Division sets out the legal relationship between a person who applies for financial supplement and the financial corporation that pays the financial supplement. An application for financial supplement relates only to a year or a part of a year and a separate contract between the person and the corporation therefore arises in respect of each year or part of a year for which an application for financial supplement is made.</p>
            </content>
          </section>
          <section eId="part-4A__dvs-3__sec-12K">
            <num>12K</num>
            <heading>Contract between applicant for financial supplement and participating corporation</heading>
            <subsection eId="part-4A__dvs-3__sec-12K__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	If a person (<b><i>the student</i></b>) who is entitled to do so applies to a participating corporation in accordance with section 12G for the payment of financial supplement in respect of a year or a part of a year, the corporation must, as soon as practicable, accept the application by written notice to the student.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12K__subsec-2">
              <num>2</num>
              <content>
                <p>The acceptance of the application forms a binding contract in respect of that year or that part of that year between the corporation and the student for the making of a loan by the corporation to the student in accordance with this Division of such amount of financial supplement as the student from time to time requests but not exceeding the maximum amount of financial supplement that the student is from time to time eligible to obtain and for the making, if the student so wishes, of repayments during the contract period in accordance with <ref href="#dvs-5">Division 5</ref> in respect of the amount outstanding from time to time under the contract.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12K__subsec-3">
              <num>3</num>
              <content>
                <p>Despite subsection (2), any amount paid to the student by the corporation in accordance with advice provided by the Commonwealth is taken to be financial supplement paid under the contract even though the student may not have been eligible to obtain that amount.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12K__subsec-4">
              <num>4</num>
              <content>
                <p>Subsection (3) does not affect the operation of <ref href="#dvs-4">Division 4</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12K__subsec-5">
              <num>5</num>
              <content>
                <p>In determining the extent (if any) to which it is liable to make a payment in respect of financial supplement to a student under a financial supplement contract, a participating corporation is entitled to rely on advice provided by the Commonwealth.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12K__subsec-6">
              <num>6</num>
              <content>
                <p>Subject to this Part, the validity of a financial supplement contract is not affected merely because the student was not an eligible student when the application was accepted or ceases at a later time to be an eligible student.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12K__subsec-7">
              <num>7</num>
              <content>
                <p>A financial supplement contract is not invalid, and is not voidable, under any other law (whether written or unwritten) in force in a State or Territory.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12K__subsec-8">
              <num>8</num>
              <content>
                <p>Without limiting the generality of subsection (7), a financial supplement contract is not invalid merely because the student is an undischarged bankrupt when the contract is entered into, and any liability of the student to a participating corporation or the Commonwealth under or because of the contract is enforceable despite the bankruptcy.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-3__sec-12KA">
            <num>12KA</num>
            <heading>Cooling off period for financial supplement contract</heading>
            <subsection eId="part-4A__dvs-3__sec-12KA__subsec-1">
              <num>1</num>
              <content>
                <p>An eligible student under a financial supplement contract has a right to cancel the contract. However, the student may waive the right to cancel the contract (see <ref href="#sec-12K">section 12K</ref>B). If the student waives the right to cancel the contract, subsections (2) to (6) do not operate in respect of that contract.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12KA__subsec-2">
              <num>2</num>
              <content>
                <p>To exercise the right to cancel the contract, the student must give to the participating corporation written notice that the student is withdrawing his or her application for financial supplement. The notice may be lodged at any office of the corporation.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12KA__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	The student’s right is exercisable at any time within the period of 14 days (the <b><i>cooling off period</i></b>) after the day the corporation accepts the student’s application under subsection 12K(1).</p>
              </content>
              <authorialNote placement="end" eId="note-20" marker="20">
                <content>
                  <p>Note:	When the corporation accepts the student’s application a binding contract is formed—see subsection 12K(2).</p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12KA__subsec-4">
              <num>4</num>
              <content>
                <p>During the cooling off period the corporation must not make a payment to the student under the contract.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12KA__subsec-5">
              <num>5</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-4A__dvs-3__sec-12KA__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>the corporation makes a payment to the student under the contract before the end of the cooling off period; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-3__sec-12KA__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>the corporation makes a payment to the student after the end of the cooling off period and the student has exercised the right to cancel the contract within the cooling off period;</p>
                </content>
                <content>
                  <p>the payment is taken not to be a payment of financial supplement if an amount equal to the payment is repaid by the student to the corporation <quantity refersTo="#deadline">within 7 days</quantity> after the day of the payment.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-4A__dvs-3__sec-12KB">
            <num>12KB</num>
            <heading>Person may waive right to cancel contract</heading>
            <subsection eId="part-4A__dvs-3__sec-12KB__subsec-1">
              <num>1</num>
              <content>
                <p>An eligible student under a financial supplement contract may waive the right to cancel the contract.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12KB__subsec-2">
              <num>2</num>
              <content>
                <p>To exercise the right of waiver, the student must give to the participating corporation written notice that he or she is waiving the right to cancel the contract immediately after his or her application is accepted by the corporation under subsection 12K(1).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-3__sec-12L">
            <num>12L</num>
            <heading>Financial supplement contract exempt from certain laws and taxes</heading>
            <subsection eId="part-4A__dvs-3__sec-12L__subsec-1">
              <num>1</num>
              <content>
                <p>A law of a State or Territory relating to the provision of credit or other financial assistance does not apply to a financial supplement contract.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-3__sec-12L__subsec-2">
              <num>2</num>
              <content>
                <p>An application for the payment of financial supplement, a financial supplement contract, or an act or thing done or transaction entered into under such a contract, is not subject to taxation under any law of a State or Territory.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-4A__dvs-4">
          <num>4</num>
          <heading>Payments under financial supplement contract to stop in certain circumstances</heading>
          <section eId="part-4A__dvs-4__sec-12P">
            <num>12P</num>
            <heading>Explanation of Division</heading>
            <content>
              <p>This Division provides for payments in respect of financial supplement to stop if the person in receipt of the financial supplement:</p>
            </content>
            <paragraph eId="part-4A__dvs-4__sec-12P__para-a">
              <num>a</num>
              <content>
                <p>so requests; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-4__sec-12P__para-b">
              <num>b</num>
              <content>
                <p>is found to be eligible for a reduced maximum amount of financial supplement and has already been paid that amount; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-4__sec-12P__para-c">
              <num>c</num>
              <content>
                <p>ceases to be, or is found never to have been, eligible for financial supplement; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-4__sec-12P__para-d">
              <num>d</num>
              <content>
                <p>dies.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-4A__dvs-4__sec-12Q">
            <num>12Q</num>
            <heading>Payments to stop at request of student</heading>
            <subsection eId="part-4A__dvs-4__sec-12Q__subsec-1">
              <num>1</num>
              <content>
                <p>A student who is a party to a financial supplement contract with a participating corporation may, by written notice to the corporation lodged at any office of the corporation, tell the corporation that he or she does not require any further payments under the contract after a day stated in the notice.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12Q__subsec-2">
              <num>2</num>
              <content>
                <p>If notice is so given to the corporation:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12Q__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>as from the end of the day stated in the notice, the corporation is discharged from liability to make further payments to the student under the contract; but</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12Q__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if, despite paragraph (a), the corporation makes any payments to the student after that day, any amounts so paid after that day or the end of 4 weeks after the notice was given to the corporation, whichever is the later:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12Q__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>are taken not to be payments of financial supplement made under the contract; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12Q__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>are repayable by the student to the corporation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12Q__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>may be recovered by the corporation as a debt due to it by the student.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-4A__dvs-4__sec-12QA">
            <num>12QA</num>
            <heading>Payments to eligible student to stop if the maximum amount of financial supplement is reduced to less than the amount already paid</heading>
            <subsection eId="part-4A__dvs-4__sec-12QA__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the Secretary reviews the decision (the <b><i>original decision</i></b>) made in respect of the student under section 12F; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the student remains an eligible student in respect of the year or part of the year to which the student’s financial supplement contract relates; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	as a result of the review the Secretary varies the original decision so that the maximum amount (the <b><i>original amount</i></b>) of financial supplement that the student is eligible to obtain under the financial supplement contract is reduced (the <b><i>revised amount</i></b>); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>the revised amount is less than the amount of financial supplement that the student has already been paid under the financial supplement contract;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> must give written notice to the student and to a participating corporation that must include the following:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>the revised amount that the student is eligible to obtain;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-1__para-f">
                <num>f</num>
                <content>
                  <p>the amount of financial supplement paid in excess of the revised amount;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-1__para-g">
                <num>g</num>
                <content>
                  <p>a statement that the corporation must cease paying financial supplement to the student.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12QA__subsec-2">
              <num>2</num>
              <content>
                <p>If notice is given to the corporation under subsection (1), then, unless the decision of <role refersTo="#secretary">the Secretary</role> under subsection (1) is set aside or varied:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>as from the time the notice is given to the corporation, the corporation is discharged from liability to make further payments to the student under the contract; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if, despite paragraph (a), the corporation makes payments to the student after that time, any amounts so paid after the end of 4 weeks after the notice is given to the corporation:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>are taken not to be payments of financial supplement; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>are repayable by the student to the corporation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QA__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>may be recoverable by the corporation as a debt due to it by the student.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12QA__subsec-3">
              <num>3</num>
              <content>
                <p>This section has effect subject to <ref href="#sec-12Z">section 12Z</ref>X.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-4__sec-12QB">
            <num>12QB</num>
            <heading>What happens if financial supplement was paid to eligible student after student failed to notify change of circumstances</heading>
            <subsection eId="part-4A__dvs-4__sec-12QB__subsec-1">
              <num>1</num>
              <content>
                <p>If the Secretary decides that an eligible student to whom a notice is given under <quantity refersTo="#deadline">within 14 days</quantity> of the happening of the event, the Secretary may give written notice of the decision to the student and to the participating corporation.<ref href="#sec-12Q">section 12Q</ref>A failed to notify the Department under subsection 48(1) of the happening of a prescribed event in relation to the student </p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12QB__subsec-2">
              <num>2</num>
              <content>
                <p>If notice is given under subsection (1), then, unless the decision of <role refersTo="#secretary">the Secretary</role> under subsection (1) is set aside or varied:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12QB__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the corporation’s rights in respect of the student under the contract that relate to financial supplement paid by the corporation to the student after the end of the period beginning at the end of the period of 14 days referred to in subsection (1) and ending at the end of the period of 4 weeks referred to in paragraph 12QA(2)(b) (the <b><i>wrongly paid financial supplement</i></b>) are assigned to the Commonwealth, by force of this paragraph, at the time when the notice was given to the corporation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QB__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>any actual repayments of financial supplement made by the student before the notice was given to the student under subsection (1) are taken to have been made:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QB__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>first, in or towards repayment of the wrongly paid financial supplement; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QB__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>secondly, to the extent (if any) to which the sum of those repayments exceeded the amount of the wrongly paid financial supplement, in or towards repayment of the remainder of the financial supplement paid to the student under the contract; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QB__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>the Commonwealth is liable to pay to the corporation in respect of the rights referred to in paragraph (a), the amount of any wrongly paid financial supplement that has not been repaid; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QB__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>the student is liable to pay to the Commonwealth an amount equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QB__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the amount that the Commonwealth is liable to pay to the corporation under paragraph (c); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QB__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the part of the total subsidy paid by the Commonwealth to the corporation in respect of the financial supplement paid to the student under the contract that was paid in lieu of interest on the principal sum in respect of the period beginning at the end of the period of 14 days referred to in subsection (1) and ending at the end of the period of 4 weeks referred to in paragraph 12QA(2)(b).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12QB__subsec-3">
              <num>3</num>
              <content>
                <p>Nothing in this section affects the operation of <ref href="#sec-12Q">section 12Q</ref>A.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-4__sec-12QC">
            <num>12QC</num>
            <heading>What happens if financial supplement was paid to eligible student because of the provision of false or misleading information</heading>
            <subsection eId="part-4A__dvs-4__sec-12QC__subsec-1">
              <num>1</num>
              <content>
                <p>If <role refersTo="#secretary">the Secretary</role> decides that false or misleading information was provided to the Commonwealth in relation to an eligible student to whom a notice is given under section 12QA, <role refersTo="#secretary">the Secretary</role> may give written notice of the decision to the student and to the participating corporation.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12QC__subsec-2">
              <num>2</num>
              <content>
                <p>If notice is given under subsection (1), then, unless the decision of <role refersTo="#secretary">the Secretary</role> under subsection (1) is set aside or varied:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12QC__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the corporation’s rights in respect of the student under the contract that relate to financial supplement paid by the corporation to the student during the period beginning at the end of the date on which the student was paid an amount equal to the revised amount referred to in paragraph 12QA(1)(e) and ending at the end of the period of 4 weeks referred to in paragraph 12QA(2)(b) (the <b><i>wrongly paid financial supplement</i></b>) are assigned to the Commonwealth, by force of this paragraph, at the time when the notice was given to the corporation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QC__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>any actual repayments of financial supplement made by the student before the notice was given to the student under subsection (1) are taken to have been made:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QC__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>first, in or towards repayment of the wrongly paid financial supplement; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QC__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>secondly, to the extent (if any) to which the sum of those repayments exceeded the amount of the wrongly paid financial supplement, in or towards repayment of the remainder of the financial supplement paid to the student under the contract; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QC__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>the Commonwealth is liable to pay to the corporation in respect of the rights referred to in paragraph (a), the amount of any wrongly paid financial supplement that has not been repaid; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QC__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>the student is liable to pay to the Commonwealth an amount equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QC__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the amount that the Commonwealth is liable to pay to the corporation under paragraph (c); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12QC__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the part of the total subsidy paid by the Commonwealth to the corporation in respect of the financial supplement paid to the student under the contract that was paid in lieu of interest on the principal sum in respect of the period beginning at the end of the date on which the student was paid an amount equal to the revised amount referred to in paragraph 12QA(1)(e) and ending at the end of the period of 4 weeks referred to in paragraph 12QA(2)(b).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12QC__subsec-3">
              <num>3</num>
              <content>
                <p>Nothing in this section affects the operation of <ref href="#sec-12Q">section 12Q</ref>A.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-4__sec-12R">
            <num>12R</num>
            <heading>Payments to stop if student ceases to be eligible for financial supplement</heading>
            <subsection eId="part-4A__dvs-4__sec-12R__subsec-1">
              <num>1</num>
              <content>
                <p>If <role refersTo="#secretary">the Secretary</role> decides that a student who is a party to a financial supplement contract with a participating corporation ceased to be an eligible student during the year or the part of the year to which the contract relates, <role refersTo="#secretary">the Secretary</role> must give written notice to the student and to the corporation stating that the student ceased to be an eligible student and stating the date on which the student so ceased.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12R__subsec-2">
              <num>2</num>
              <content>
                <p>If notice is so given to the corporation, then, unless the decision of <role refersTo="#secretary">the Secretary</role> under subsection (1) is set aside or varied:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12R__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>as from the time when the notice was given to the corporation, the corporation is discharged from liability to make further payments to the student under the contract; but</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12R__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if, despite paragraph (a), the corporation makes any payments to the student after that time, any amounts so paid after the end of 4 weeks after the notice was given to the corporation:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12R__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>are taken not to be payments of financial supplement made under the contract; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12R__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>are repayable by the student to the corporation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12R__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>may be recovered by the corporation as a debt due to it by the student.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12R__subsec-3">
              <num>3</num>
              <content>
                <p>This section has effect subject to <ref href="#sec-12Z">section 12Z</ref>X.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-4__sec-12S">
            <num>12S</num>
            <heading>What happens if student fails to notify change in circumstances</heading>
            <subsection eId="part-4A__dvs-4__sec-12S__subsec-1">
              <num>1</num>
              <content>
                <p>If the Secretary decides that the student to whom a notice is given under subsection 12R(1) failed to notify the Department under subsection 48(1) that he or she had ceased to be an eligible student <quantity refersTo="#deadline">within 14 days</quantity> after he or she so ceased, the Secretary may give written notice of the decision to the student and to the corporation.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12S__subsec-2">
              <num>2</num>
              <content>
                <p>If notice is so given, then, unless the decision of <role refersTo="#secretary">the Secretary</role> under subsection (1) is set aside or varied:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12S__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the corporation’s rights in respect of the student under the contract that relate to financial supplement paid by the corporation to the student after the end of the date stated in the notice given by the Secretary to the student under subsection 12R(1) and before the end of the period of 4 weeks referred to in paragraph 12R(2)(b) (<b><i>wrongly paid financial supplement</i></b>) are assigned to the Commonwealth, by force of this paragraph, at the time when the notice was given to the corporation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12S__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>any actual repayments of financial supplement made by the student before the notice was given to the student are taken to have been made:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12S__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>first, in or towards repayment of the wrongly paid financial supplement; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12S__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>secondly, to the extent (if any) to which the sum of those repayments exceeded the amount of the wrongly paid financial supplement, in or towards repayment of the remainder of the financial supplement paid to the student under the contract; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12S__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>the Commonwealth is liable to pay to the corporation in respect of the rights referred to in paragraph (a), the amount of any wrongly paid financial supplement that has not been repaid; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12S__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>the student is liable to pay to the Commonwealth an amount equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12S__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the amount that the Commonwealth is liable to pay to the corporation under paragraph (c); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12S__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the part of the total subsidy paid by the Commonwealth to the corporation in respect of the financial supplement paid to the student under the contract that was paid in lieu of interest on the principal sum in respect of the period beginning at the end of the period of 14 days referred to in subsection (1) and ending at the end of the period of 4 weeks referred to in paragraph 12R(2)(b).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12S__subsec-3">
              <num>3</num>
              <content>
                <p>Nothing in this section affects the operation of <ref href="#sec-12R">section 12R</ref>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-4__sec-12T">
            <num>12T</num>
            <heading>Payments to stop if student is found never to have been eligible for financial supplement</heading>
            <subsection eId="part-4A__dvs-4__sec-12T__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12T__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a student is a party to a financial supplement contract with a participating corporation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12T__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> decides that the statement contained in the notice given to a student under paragraph 12F(1)(b) that the student was an eligible student in respect of the year or the part of the year to which the contract relates was incorrect;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> must give written notice to the student and to the corporation stating that the student had never been eligible for financial supplement in respect of that year or that part of that year.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12T__subsec-2">
              <num>2</num>
              <content>
                <p>If notice is so given, then, unless the decision of <role refersTo="#secretary">the Secretary</role> under subsection (1) is set aside or varied:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12T__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>as from the time when the notice was given to the corporation, the corporation is discharged from liability to make further payments to the student under the contract; but</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12T__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if, despite paragraph (a), the corporation makes any payments to the student after that time, any amounts so paid after the end of 4 weeks after the notice was given to the corporation:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12T__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>are taken not to be payments of financial supplement made under the contract; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12T__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>are repayable by the student to the corporation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12T__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>may be recovered by the corporation as a debt due to it by the student.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12T__subsec-3">
              <num>3</num>
              <content>
                <p>This section has effect subject to <ref href="#sec-12Z">section 12Z</ref>X.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-4__sec-12U">
            <num>12U</num>
            <heading>What happens if financial supplement was paid because of provision of false or misleading information</heading>
            <subsection eId="part-4A__dvs-4__sec-12U__subsec-1">
              <num>1</num>
              <content>
                <p>If <role refersTo="#secretary">the Secretary</role> decides that the incorrectness of the statement referred to in paragraph 12T(1)(b) resulted from false or misleading information provided to the Commonwealth in relation to the student, <role refersTo="#secretary">the Secretary</role> may give written notice of the decision to the student and to the corporation.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12U__subsec-2">
              <num>2</num>
              <content>
                <p>If notice is so given, then, unless the decision of <role refersTo="#secretary">the Secretary</role> under subsection (1) is set aside or varied:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12U__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the corporation’s rights in respect of the student under the contract that relate to financial supplement paid by the corporation to the student at any time after the beginning of the contract period and before the end of the period of 4 weeks referred to in paragraph 12T(2)(b) are assigned to the Commonwealth, by force of this paragraph, at the time when the notice was given to the corporation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12U__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the Commonwealth is liable to pay to the corporation in respect of those rights the amount worked out in relation to the contract, as at the end of that period of 4 weeks, using the formula:</p>
                </content>
                <content>
                  <p>;</p>
                  <p>and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12U__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>no amount is taken to be outstanding under the contract after the notice is given but the student is liable to pay to the Commonwealth the amount worked out in relation to the contract, as at the end of that period of 4 weeks, using the formula:</p>
                </content>
                <content>
                  <p>.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12U__subsec-3">
              <num>3</num>
              <content>
                <p>In the formula in paragraph (2)(c):</p>
              </content>
              <content>
                <p><b><i>interest subsidy</i></b> means the part of the total subsidy paid by the Commonwealth to the corporation in respect of the financial supplement paid to the student under the contract that was paid in lieu of interest on the principal sum.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12U__subsec-4">
              <num>4</num>
              <content>
                <p>Nothing in this section affects the operation of <ref href="#sec-12T">section 12T</ref>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-4__sec-12V">
            <num>12V</num>
            <heading>Death of student</heading>
            <subsection eId="part-4A__dvs-4__sec-12V__subsec-1">
              <num>1</num>
              <content>
                <p>If a student who is a party to a financial supplement contract with a participating corporation dies during the contract period, <role refersTo="#secretary">the Secretary</role> may give written notice to that effect to the corporation.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12V__subsec-2">
              <num>2</num>
              <content>
                <p>If a notice is given under subsection (1), the following provisions apply:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12V__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>as from the time the notice is given, the corporation is discharged from liability to make further payments to the student under the contract;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12V__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the corporation’s rights in respect of the student under the contract are assigned to the Commonwealth, by force of this paragraph, at the time when the corporation ceased to make payments under the contract or at the end of 4 weeks after the time the notice was given, whichever is the earlier;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12V__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>the Commonwealth is liable to pay to the corporation in respect of those rights the amount worked out in relation to the contract as at the time when the corporation ceased to make payments under the contract or at the end of 4 weeks after the time the notice was given, whichever is the earlier, using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/student-assistance-act-1973-fig-2.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12V__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>the indebtedness of the student to the Commonwealth under the contract as a result of the assignment is discharged by force of this paragraph.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-4__sec-12V__subsec-3">
              <num>3</num>
              <content>
                <p>If, despite paragraph (2)(a), the corporation makes payments to the student after the time the notice is given, any amounts so paid after the end of 4 weeks after that day:</p>
              </content>
              <paragraph eId="part-4A__dvs-4__sec-12V__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>are taken not to be payments of financial supplement made under the contract; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12V__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>are repayable from the student’s estate to the corporation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-4__sec-12V__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>may be recovered by the corporation as a debt due to it from the student’s estate.</p>
                </content>
                <authorialNote placement="end" eId="note-21" marker="21">
                  <content>
                    <p>Note:	Sections 28A and 29 of the <i>Acts Interpretation Act 1901</i> (which deal with service of documents) apply to a notice given under this section.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
          </section>
        </division>
        <division eId="part-4A__dvs-5">
          <num>5</num>
          <heading>Repayments of financial supplement during contract period</heading>
          <section eId="part-4A__dvs-5__sec-12W">
            <num>12W</num>
            <heading>Explanation of Division</heading>
            <content>
              <p>		This Division sets out how a student who is a party to a financial supplement contract (<b><i>the contract</i></b>) with a participating corporation may make repayments of financial supplement before the end of 4 years beginning on 1 June in the year next following the year in which the contract was entered into. Section 12X explains how the amount outstanding at any time under the contract (including the amount attributable to indexation, which is identified by section 12Y) is calculated. Section 12ZA explains how the discount for early repayment is calculated and applied.</p>
            </content>
          </section>
          <section eId="part-4A__dvs-5__sec-12X">
            <num>12X</num>
            <heading>Calculation of amount outstanding under financial supplement contract</heading>
            <subsection eId="part-4A__dvs-5__sec-12X__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	Subject to this section, <b><i>the amount outstanding</i></b> under the contract at any time after the contract was entered into and before 1 June in the year next following the year in respect of which the contract was entered into is the amount worked out in relation to the contract, as at that time, using the formula: </p>
              </content>
              <figure>
                <img src="corpus/images/student-assistance-act-1973-fig-3.png" alt=""/>
              </figure>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12X__subsec-2">
              <num>2</num>
              <content>
                <p>In subsection (1):</p>
              </content>
              <content>
                <p><b><i>discounts</i></b> means the sum of the discounts under subsection 12ZA(7) to which the student became entitled in respect of the financial supplement before the time mentioned in subsection (1).</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12X__subsec-3">
              <num>3</num>
              <content>
                <p>Subject to the following provisions of this section, at any time during:</p>
              </content>
              <paragraph eId="part-4A__dvs-5__sec-12X__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the period of 12 months beginning on 1 June in the year next following the year in respect of which a financial supplement contract was entered into; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-5__sec-12X__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>any of the following 3 periods of 12 months;</p>
                </content>
                <content>
                  <p><b><i>the amount outstanding</i></b> under the contract is taken to be the amount worked out in relation to the period concerned using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/student-assistance-act-1973-fig-4.png" alt=""/>
                </figure>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12X__subsec-4">
              <num>4</num>
              <content>
                <p>	(4)	For the purposes of the application of the formula in subsection (3) in relation to a time (<b><i>the relevant time</i></b>) within a period of 12 months beginning on 1 June (<b><i>the relevant 12 months</i></b>):</p>
              </content>
              <content>
                <p><b><i>previous amount outstanding</i></b> means the amount that was outstanding under the contract immediately before the beginning of the relevant 12 months.</p>
                <p><b><i>actual repayments</i></b> means the sum of the amounts actually repaid in respect of the financial supplement during the relevant 12 months but before the relevant time.</p>
                <p><b><i>discounts</i></b> means the sum of the discounts under subsection 12ZA(7) to which the student became entitled in respect of the financial supplement during the relevant 12 months but before the relevant time.</p>
                <p><b><i>indexation factor</i></b> means the lower of the WPI indexation factor and the number worked out to 3 decimal places in relation to the relevant 12 months using the formula:</p>
                <p><b><i>WPI indexation factor</i></b> means the number worked out to 3 decimal places in relation to the relevant 12 months using the formula:</p>
                <p><b><i>later reference period</i></b><b> </b>means the period of 12 months immediately before the relevant 12 months.</p>
                <p><b><i>earlier reference period</i></b> means the period of 12 months immediately before the later reference period.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12X__subsec-5">
              <num>5</num>
              <content>
                <p>If an indexation factor or a WPI indexation factor worked out under subsection (4) would end with a number greater than 4 if it were worked out to 4 decimal places, the indexation factor is increased by 0.001.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12X__subsec-5A">
              <num>5A</num>
              <content>
                <p>	(5A)	The Minister must cause to be published in the <i>Gazette</i> before each 1 June the indexation factor worked out under subsection (4) (as affected by subsection (5)) in relation to the period of 12 months beginning on that day.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12X__subsec-5B">
              <num>5B</num>
              <content>
                <p>An indexation factor published under subsection 12ZZB(3) before the commencement of this subsection has effect as if it were an indexation factor published under subsection (5A).</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12X__subsec-6">
              <num>6</num>
              <content>
                <p>If, apart from this subsection, an amount worked out under subsection (3) would be an amount of dollars and cents, the amount of the cents is to be disregarded.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12X__subsec-7">
              <num>7</num>
              <content>
                <p>This section has effect subject to paragraph 12U(2)(c).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-5__sec-12Y">
            <num>12Y</num>
            <heading>Indexation amount</heading>
            <content>
              <p>		An indexation amount exists in relation to the contract at a particular time (<b><i>the relevant time</i></b>) if:</p>
            </content>
            <paragraph eId="part-4A__dvs-5__sec-12Y__para-a">
              <num>a</num>
              <content>
                <p>subsection 12X(3) applied for the purpose of working out the amount outstanding under the contract at the relevant time; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-5__sec-12Y__para-b">
              <num>b</num>
              <content>
                <p>the amount outstanding under the contract at the relevant time exceeds the amount worked out using the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/student-assistance-act-1973-fig-5.png" alt=""/>
              </figure>
              <content>
                <p>and the amount of the excess constitutes the indexation amount in relation to the contract at the relevant time.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-4A__dvs-5__sec-12Z">
            <num>12Z</num>
            <heading>Notice to student of amount outstanding in respect of financial supplement</heading>
            <content>
              <p>If an amount is outstanding under the contract on 1 June in the year next following the year in respect of which the contract was entered into or on 1 June in any of the next 3 years, <role refersTo="#secretary">the Secretary</role> must arrange for written notice to be given to the student stating the amount outstanding at that date.</p>
            </content>
          </section>
          <section eId="part-4A__dvs-5__sec-12ZA">
            <num>12ZA</num>
            <heading>Rights of student during contract period to make repayments in respect of financial supplement</heading>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to paragraphs 12QB(2)(d), 12QC(2)(d), 12S(2)(d) and 12U(2)(c), the student is not required during the contract period to make a repayment in respect of the amount outstanding under the contract.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-2">
              <num>2</num>
              <content>
                <p>Non-payment by the student of the amount outstanding under the contract does not constitute a default under the contract for the purposes of any law of the Commonwealth, of a State or of a Territory.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-3">
              <num>3</num>
              <content>
                <p>Subject to subsection (4), the student may make to the corporation a repayment in respect of the amount outstanding under the contract at any time during the contract period.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-4">
              <num>4</num>
              <content>
                <p>The student is not entitled to make a repayment under subsection (3) that is less than an amount prescribed by the regulations unless the amount repaid is equal to the amount outstanding under the contract.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-5">
              <num>5</num>
              <content>
                <p>If the student purports to make a repayment under subsection (3) that exceeds the amount that, having regard to the discount to which the student would be entitled under subsection (7) or (7A) (as the case may be), would be needed to be paid in order to pay in full the amount outstanding under the contract, the excess is taken not to be a repayment in respect of the financial supplement and is to be repaid by the corporation to the student.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-6">
              <num>6</num>
              <content>
                <p>	(6)	If the student makes a repayment as mentioned in subsection (3), the following provisions of this section have effect in relation to the amount of that repayment (<b><i>th</i></b><b><i>e</i></b><b><i> amount repaid</i></b>) except:</p>
              </content>
              <paragraph eId="part-4A__dvs-5__sec-12ZA__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>to the extent (if any) to which that repayment is taken to have been made in or towards repayment of any wrongly paid financial supplement referred to in subsection 12QB(2), 12QC(2) or 12S(2); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-5__sec-12ZA__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>in respect of a repayment made after the giving of a notice under <ref href="#sec-12Q">section 12Q</ref>B, 12QC or 12U.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-7">
              <num>7</num>
              <content>
                <p>If the student makes a repayment in respect of the amount outstanding under the contract that is less than the amount outstanding under the contract, the student is entitled for the purposes of this Part, in respect of the amount outstanding under the contract, to a discount of an amount worked out using the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/student-assistance-act-1973-fig-6.png" alt=""/>
              </figure>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-7A">
              <num>7A</num>
              <content>
                <p>If the student makes a repayment in respect of the amount outstanding under the contract that equals that amount, the student is entitled, for the purposes of this Act, to a discount of an amount worked out using the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/student-assistance-act-1973-fig-7.png" alt=""/>
              </figure>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-8">
              <num>8</num>
              <content>
                <p>If, apart from this subsection, an amount worked out under subsection (7) or (7A) would be an amount of dollars and cents, the amount is to be rounded to the nearest dollar (rounding 50 cents upwards).</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-9">
              <num>9</num>
              <content>
                <p>	(9)	If no indexation amount existed in relation to the contract immediately before the repayment is made, the student is taken to have repaid to the corporation in respect of the financial supplement an amount (<b><i>the amount notionally repaid</i></b>) equal to the discount.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-10">
              <num>10</num>
              <content>
                <p>If an indexation amount existed in relation to the contract immediately before the repayment is made:</p>
              </content>
              <paragraph eId="part-4A__dvs-5__sec-12ZA__subsec-10__para-a">
                <num>a</num>
                <content>
                  <p>if the discount is equal to or less than the indexation amount—the amount outstanding under the contract is taken to be reduced by the amount of the discount; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-5__sec-12ZA__subsec-10__para-b">
                <num>b</num>
                <content>
                  <p>if the discount exceeds the indexation amount:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-5__sec-12ZA__subsec-10__para-i">
                <num>i</num>
                <content>
                  <p>the amount outstanding under the contract is taken to be reduced by the indexation amount; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-5__sec-12ZA__subsec-10__para-ii">
                <num>ii</num>
                <content>
                  <p>	(ii)	the student is taken to have repaid to the corporation in respect of the financial supplement an amount (<b><i>the amount notionally repaid</i></b>) equal to the excess.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-11">
              <num>11</num>
              <content>
                <p>The Commonwealth is liable to pay to the corporation an amount equal to the amount notionally repaid.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZA__subsec-12">
              <num>12</num>
              <content>
                <p>If, after the making of the repayment mentioned in subsection (6), the sum of the actual repayments and the notional repayments is equal to or exceeds the principal sum:</p>
              </content>
              <paragraph eId="part-4A__dvs-5__sec-12ZA__subsec-12__para-a">
                <num>a</num>
                <content>
                  <p>the corporation’s rights in respect of the student under the contract are assigned to the Commonwealth by force of this paragraph; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-5__sec-12ZA__subsec-12__para-b">
                <num>b</num>
                <content>
                  <p>if the sum of the actual repayments and the notional repayments exceeds the principal sum—the corporation is liable to pay the excess to the Commonwealth.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-4A__dvs-5__sec-12ZB">
            <num>12ZB</num>
            <heading>What happens at end of contract period</heading>
            <content>
              <p>At the end of the contract period:</p>
            </content>
            <paragraph eId="part-4A__dvs-5__sec-12ZB__para-a">
              <num>a</num>
              <content>
                <p>if the corporation’s rights in respect of the student under the contract have not previously been assigned to the Commonwealth, those rights are assigned to the Commonwealth by force of this paragraph; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-5__sec-12ZB__para-b">
              <num>b</num>
              <content>
                <p>if the principal sum exceeds the sum of the actual repayments and the notional repayments, the Commonwealth is liable to pay the excess to the corporation.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-4A__dvs-5__sec-12ZC">
            <num>12ZC</num>
            <heading>Notice to student</heading>
            <subsection eId="part-4A__dvs-5__sec-12ZC__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must, as soon as practicable after the termination date in relation to the contract, arrange for written notice to be given to the student:</p>
              </content>
              <paragraph eId="part-4A__dvs-5__sec-12ZC__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>stating that at the end of the contract period the student ceased to be indebted to the participating corporation under the contract and will not receive any discount for repayments made after that time; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-5__sec-12ZC__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>stating that on a date specified in the notice, being 1 June immediately following the termination date, the student incurred an FS debt or FS debts to the Commonwealth and setting out the amount of that debt or the amounts of those debts; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-5__sec-12ZC__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>stating that the student is entitled at any time to make a repayment in respect of that debt or those debts and that so much of that debt or those debts as is not voluntarily repaid by the student will be recovered under the taxation system in accordance with this Part.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZC__subsec-2">
              <num>2</num>
              <content>
                <p>If, after a notice was given to the student under subsection (1) or this subsection, <role refersTo="#secretary">the Secretary</role> or an officer of the Department is satisfied that a material particular in the notice was not, or has ceased to be, correct, <role refersTo="#secretary">the Secretary</role> must arrange for a further written notice to be given to the student setting out the correct particular.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZC__subsec-3">
              <num>3</num>
              <content>
                <p>A notice given to the student under this section is given for the purpose only of providing information to the student, and an FS debt of the student to the Commonwealth is not affected by a failure to give such a notice or by any incorrect statement in such a notice.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-5__sec-12ZD">
            <num>12ZD</num>
            <heading>Requests for correction of notices</heading>
            <subsection eId="part-4A__dvs-5__sec-12ZD__subsec-1">
              <num>1</num>
              <content>
                <p>If the student considers that the notice given to the student under <quantity refersTo="#deadline">within 14 days</quantity> after the date on which the notice was given, or within such further period as the Secretary or an officer of the Department allows, give to the Secretary a written request for the notice to be corrected in respect of that particular.<ref href="#sec-12Z">section 12Z</ref>C was not, or has ceased to be, correct in a material particular, the student may, </p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZD__subsec-2">
              <num>2</num>
              <content>
                <p>A request must set out the particular that is considered to be incorrect and the grounds on which the student considers that particular to be incorrect.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZD__subsec-3">
              <num>3</num>
              <content>
                <p>The making of a request does not affect an FS debt of the student to the Commonwealth.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-5__sec-12ZD__subsec-4">
              <num>4</num>
              <content>
                <p>If a request is received by <role refersTo="#secretary">the Secretary</role>, <role refersTo="#secretary">the Secretary</role> must arrange, as soon as practicable, for the matter to which the request relates to be considered and for written notice to be given to the student of the decision on the request and, if it is decided as a result of that consideration that a material particular in the notice under section 12ZC was not, or has ceased to be, correct, for a further notice to be given to the student under subsection 12ZC(2).</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-4A__dvs-6">
          <num>6</num>
          <heading>Indebtedness existing after termination date</heading>
          <content>
            <p>Subdivision A—Introductory</p>
          </content>
          <section eId="part-4A__dvs-6__sec-12ZE">
            <num>12ZE</num>
            <heading>Explanation of Division</heading>
            <content>
              <p>This Division provides for the recovery through the taxation system of a student’s outstanding indebtedness in respect of financial supplement paid to the student and not repaid before the end of 4 years beginning on 1 June in the year next following the year in which the relevant financial supplement contract was entered into. The Division uses certain technical expressions to define:</p>
            </content>
            <paragraph eId="part-4A__dvs-6__sec-12ZE__para-a">
              <num>a</num>
              <content>
                <p>a student’s indebtedness in respect of a contract under which the student received financial supplement for a year or a part of a year, which is called an FS debt; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-6__sec-12ZE__para-b">
              <num>b</num>
              <content>
                <p>a student’s total indebtedness under such contracts, which is called accumulated FS debt; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-6__sec-12ZE__para-c">
              <num>c</num>
              <content>
                <p>the amount that a student is assessed by <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> to be liable to pay in a particular year of income in respect of that total indebtedness, which is called an FS assessment debt.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZEA">
            <num>12ZEA</num>
            <heading>Extent of Commissioner’s general administration of this Division</heading>
            <content>
              <p><role refersTo="#commissioner">The Commissioner</role> has the general administration of this Division, to the extent that it relates to <role refersTo="#commissioner">the Commissioner</role>.</p>
            </content>
            <authorialNote placement="end" eId="note-22" marker="22">
              <content>
                <p>Note:	One effect of this is that this Division is to that extent a taxation law for the purposes of the <i>Taxation Administration Act 1953</i>.</p>
              </content>
            </authorialNote>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZF">
            <num>12ZF</num>
            <heading>FS debt and accumulated FS debt</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZF__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	If, at the end of the contract period in relation to a financial supplement contract between a participating corporation and another person, there was an amount outstanding under the contract, the person incurs on 1 June immediately following the end of that period a debt (<b><i>FS debt</i></b>) to the Commonwealth worked out using the formula: </p>
              </content>
              <figure>
                <img src="corpus/images/student-assistance-act-1973-fig-8.png" alt=""/>
              </figure>
              <content>
                <p>where:</p>
                <p><b><i>amount outstanding</i></b> means the amount outstanding under the contract at the end of the contract period.</p>
                <p><b><i>indexation factor</i></b> means the factor calculated under subsection (6).</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZF__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	If an FS debt or FS debts of a person that existed on 1 June in a year (<b><i>the relevant date</i></b>) are not, or do not include, an FS debt that existed on 1 June in the immediately preceding year, the person incurs on the relevant date an <b><i>accumulated FS debt</i></b> to the Commonwealth equal to that FS debt or the total of those FS debts.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZF__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	If an FS debt or FS debts of a person that existed on 1 June in a year (<b><i>the later date</i></b>) are, or include, an FS debt or FS debts that existed on 1 June in the immediately preceding year (<b><i>the earlier date</i></b>), the person incurs on the later date an <b><i>accumulated FS debt</i></b> to the Commonwealth worked out using the formula: </p>
              </content>
              <figure>
                <img src="corpus/images/student-assistance-act-1973-fig-9.png" alt=""/>
              </figure>
              <content>
                <p>where:</p>
                <p><b><i>adjusted accumulated FS debt</i></b> means the adjusted accumulated FS debt at the earlier date.</p>
                <p><b><i>indexation factor</i></b> means the factor calculated under subsection (6).</p>
                <p><b><i>later FS debts</i></b> means any FS debt, or the total of any FS debts, of the person that did not exist on the earlier date.</p>
              </content>
              <authorialNote placement="end" eId="note-23" marker="23">
                <content>
                  <p>Note:	The formula in this subsection is modified for the purposes of working out the accumulated FS debt incurred by a person on <date date="2025-06-01">1 June 2025</date>: see section 12ZFA.</p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZF__subsec-4">
              <num>4</num>
              <content>
                <p>The reference in subsection (3) to the adjusted accumulated FS debt of a person at the earlier date is a reference to the amount worked out using the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/student-assistance-act-1973-fig-10.png" alt=""/>
              </figure>
              <content>
                <p>where:</p>
                <p><b><i>accumulated FS debt</i></b><i> </i>means the accumulated FS debt of the person at the earlier date.</p>
                <p><b><i>FSA debts</i></b> means the sum of:</p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZF__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>any FS assessment debt or FS assessment debts of the person assessed on or after the earlier date and before the later date excluding any such FS assessment debt assessed as a result of a return furnished before the earlier date; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZF__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>any FS assessment debt or FS assessment debts of the person assessed on or after the later date as a result of a return furnished before the later date.</p>
                </content>
                <content>
                  <p><b><i>repayments</i></b> means any amount, or the sum of any amounts, paid, except in discharge of an FS assessment debt, on or after the earlier date and before the later date in reduction of the accumulated FS debt of the person at the earlier date.</p>
                  <p><b><i>increases in FSA debts</i></b> means any amount, or the sum of any amounts, by which any FS assessment debt of the person is increased by an amendment of the relevant assessment (whether as a result of an increase in the person’s taxable income or otherwise), being an amendment made on or after the earlier date and before the later date.</p>
                  <p><b><i>reductions in FSA debts</i></b> means any amount, or the sum of any amounts, by which any FS assessment debt of the person is reduced by an amendment of the relevant assessment (whether as a result of a reduction in the person’s taxable income or otherwise), being an amendment made on or after the earlier date and before the later date.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZF__subsec-5">
              <num>5</num>
              <content>
                <p>For the purposes of subsection (4), an assessment or an amendment of an assessment is taken to have been made on the date specified in the notice of assessment or notice of amended assessment, as the case may be, as the date of that notice.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZF__subsec-6">
              <num>6</num>
              <content>
                <p>	(6)	The factor to be calculated for the purposes of the definition of <b><i>indexation factor</i></b> in subsection (1) or (3) in determining an FS debt or the accumulated FS debt of a person at 1 June in a year (<b><i>the relevant year</i></b>) is the lower of the WPI indexation factor (see subsection (6A)) and the number worked out to 3 decimal places using the formula:</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZF__subsec-6A">
              <num>6A</num>
              <content>
                <p>	(6A)	The<b><i> WPI indexation factor</i></b> is the number worked out to 3 decimal places using the formula:</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZF__subsec-7">
              <num>7</num>
              <content>
                <p>If an indexation factor or a WPI indexation factor calculated in accordance with subsection (6) or (6A) would end with a number greater than 4 if it were worked out to 4 decimal places, the indexation factor is increased by 0.001.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZF__subsec-7A">
              <num>7A</num>
              <content>
                <p>	(7A)	The Commissioner must cause to be published in the <i>Gazette</i> before each 1 June the indexation factor worked out under subsection (6) (as affected by subsection (7)) that is applicable in working out FS debts and accumulated FS debts incurred in the 1 June concerned.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZF__subsec-7B">
              <num>7B</num>
              <content>
                <p>An indexation factor published under subsection 12ZZB(4) before the commencement of this subsection has effect as if it were an indexation factor published under subsection (7A).</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZF__subsec-8">
              <num>8</num>
              <content>
                <p>If, apart from this subsection, the amount of an FS debt or accumulated FS debt worked out under this section would be an amount of dollars and cents, the amount of the cents is to be disregarded.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZFA">
            <num>12ZFA</num>
            <heading>Reduction in accumulated FS debt on 1 June 2025</heading>
            <content>
              <p>For the purposes of working out the accumulated FS debt incurred by a person on <date date="2025-06-01">1 June 2025</date>, section 12ZF has effect as if the formula in subsection (3) of that section were omitted and substituted with the following:</p>
            </content>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZG">
            <num>12ZG</num>
            <heading>Accumulated FS debt discharges earlier debts</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZG__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	Subject to subsection (2), an accumulated FS debt that a person incurs on 1 June in a year (<b><i>the relevant date</i></b>):</p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZG__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>discharges, or discharges the unpaid part of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZG__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>any accumulated FS debt of the person that the person incurred on the immediately preceding 1 June; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZG__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>any FS debt that was incurred by the person on the relevant date; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZG__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>discharges the liability of the person to pay the amount outstanding immediately before the relevant date under the financial supplement contract in relation to which any FS debt referred to in subparagraph (a)(ii) was incurred.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZG__subsec-2">
              <num>2</num>
              <content>
                <p>For the purpose of applying sections 12ZF and 12ZFA, subsection (1) of this section is to be disregarded.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZH">
            <num>12ZH</num>
            <heading>Notice and a certificate to Commissioner</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZH__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must, as soon as practicable after the termination date in relation to a financial supplement contract between a participating corporation and a student, arrange for notice to be given to <role refersTo="#commissioner">the Commissioner</role> stating such of the following information as is in the possession of <role refersTo="#secretary">the Secretary</role>:</p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZH__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the name of the student;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZH__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the student number of the student;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZH__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the student’s last known address;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZH__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>the student’s tax file number;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZH__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>the amount of the FS debt or the amounts of the FS debts that the student incurred to the Commonwealth on 1 June immediately following the termination date;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZH__subsec-1__para-f">
                <num>f</num>
                <content>
                  <p>any other information relating to the student that is reasonably required by <role refersTo="#commissioner">the Commissioner</role> for the purpose of administering this Division.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZH__subsec-2">
              <num>2</num>
              <content>
                <p>If, after a notice is given to <role refersTo="#commissioner">the Commissioner</role> under subsection (1) or this subsection, <role refersTo="#secretary">the Secretary</role> or an officer of the Department is satisfied that a material particular in the notice was not, or has ceased to be, correct, <role refersTo="#secretary">the Secretary</role> must arrange for a further notice to be given to <role refersTo="#commissioner">the Commissioner</role> setting out the correct particular.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZH__subsec-3">
              <num>3</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must, if required by <role refersTo="#commissioner">the Commissioner</role> to do so, give a written certificate to <role refersTo="#commissioner">the Commissioner</role> setting out a matter specified by <role refersTo="#commissioner">the Commissioner</role> that was, or was required to be, set out in a notice under subsection (1) or (2).</p>
              </content>
              <content>
                <p>Subdivision B—Voluntary discharge of indebtedness</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZJ">
            <num>12ZJ</num>
            <heading>Voluntary payments in respect of FS debts</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZJ__subsec-1">
              <num>1</num>
              <content>
                <p>If a person is indebted to the Commonwealth under this Division, the person may at any time make a payment in respect of that indebtedness.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZJ__subsec-2">
              <num>2</num>
              <content>
                <p>A payment under subsection (1) is to be made to <role refersTo="#commissioner">the Commissioner</role>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZJA">
            <num>12ZJA</num>
            <heading>Refunding of payments</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-4A__dvs-6__sec-12ZJA__para-a">
              <num>a</num>
              <content>
                <p>a person pays an amount to the Commonwealth under this Subdivision; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-6__sec-12ZJA__para-b">
              <num>b</num>
              <content>
                <p>the amount exceeds the sum of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-6__sec-12ZJA__para-i">
              <num>i</num>
              <content>
                <p>the amount required to discharge the total debt that the person owed to the Commonwealth under this Part; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-6__sec-12ZJA__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	the total amount of the person’s primary tax debts (within the meaning of <i>Taxation Administration Act 1953</i>);<ref href="#part-II">Part II</ref>B of the </p>
              </content>
              <content>
                <p>the Commonwealth must refund to the person an amount equal to that excess.</p>
                <p>Subdivision C—Requirement to discharge indebtedness</p>
              </content>
              <authorialNote placement="end" eId="note-24" marker="24">
                <content>
                  <p>Note:	Interest is payable if the Commonwealth is late in paying requested refunds: see <i>Taxation (Interest on Overpayments and Early Payments) Act 1983</i>.<ref href="#part-III">Part III</ref>A of the </p>
                </content>
              </authorialNote>
            </paragraph>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZK">
            <num>12ZK</num>
            <heading>Compulsory payments in respect of accumulated FS debt</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZK__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZK__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person’s repayment income for the income year 2006-07 or a subsequent income year exceeds the minimum repayment income for that income year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZK__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>on 1 June immediately preceding the making of an assessment in respect of the person’s income for that income year, the person had an accumulated FS debt;</p>
                </content>
                <content>
                  <p>the person is liable to pay to the Commonwealth, in accordance with this Division, the amount worked out under <ref href="#sec-12Z">section 12Z</ref>LC in reduction of the person’s repayable debt.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZK__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	A person is not liable under this section to pay an amount for an income year if, under <i>Medicare Levy Act 1986</i>:<ref href="#sec-8">section 8</ref> of the </p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZK__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>no Medicare levy is payable by the person on the person’s taxable income for the income year; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZK__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the amount of the Medicare levy payable by the person on the person’s taxable income for the income year is reduced.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZL">
            <num>12ZL</num>
            <heading>Repayment income</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZL__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	A person’s <b><i>repayment income</i></b> for an income year is an amount equal to the sum of:</p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZL__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the person’s taxable income for the income year, disregarding the person’s assessable FHSS released amount (within the meaning of the <i>Income Tax Assessment Act 1997</i>) for the income year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZL__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	the person’s total net investment loss (within the meaning of the <i>Income Tax Assessment Act 1997</i>) for the income year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZL__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>if the person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZL__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>	(i)	is an employee (within the meaning of the <i>Fringe Benefits Tax Assessment Act 1986</i>); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZL__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>has a reportable fringe benefits total (within the meaning of that Act) for the income year;</p>
                </content>
                <content>
                  <p>the reportable fringe benefits total for the income year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZL__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>the person’s exempt foreign income for the income year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZL__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>	(e)	the person’s reportable superannuation contributions<b><i> </i></b>(within the meaning of the <i>Income Tax Assessment Act 1997</i>) for the income year.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZL__subsec-4">
              <num>4</num>
              <content>
                <p>	(4)	The person’s <b><i>exempt foreign income</i></b> is the total amount (if any) by which the person’s income that is exempt from tax under section 23AF or 23AG of the <i>Income Tax Assessment Act 1936</i> exceeds the total amount of losses and outgoings that the person incurs in deriving that exempt income.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZL__subsec-5">
              <num>5</num>
              <content>
                <p>For the purposes of subsection (4), disregard any capital losses and outgoings.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZLB">
            <num>12ZLB</num>
            <heading>Repayable debt for an income year</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZLB__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	A person’s <b><i>repayable debt</i></b> for an income year is:</p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZLB__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person’s accumulated FS debt referred to in paragraph 12ZK(1)(b) in relation to that income year; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZLB__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if one or more amounts:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZLB__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>have been paid in reduction of that debt; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZLB__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>have been assessed under <ref href="#sec-12Z">section 12Z</ref>M to be payable in respect of that debt;</p>
                </content>
                <content>
                  <p>the amount (if any) remaining after deducting from that debt the amount, or sum of the amounts, so paid or assessed to be payable.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZLB__subsec-2">
              <num>2</num>
              <content>
                <p>A reference in paragraph (1)(b) to an amount assessed to be payable is, if the amount has been increased or reduced by an amendment of the relevant assessment, a reference to the increased amount or the reduced amount.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZLC">
            <num>12ZLC</num>
            <heading>Amounts payable to the Commonwealth</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZLC__subsec-1">
              <num>1</num>
              <content>
                <p>The amount that a person is liable to pay under <ref href="#sec-12Z">section 12Z</ref>K, in respect of:</p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZLC__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the 2019-20 income year; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZLC__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>a later income year;</p>
                </content>
                <content>
                  <p>is the amount worked out using the formula:</p>
                  <p>where:</p>
                  <p><b><i>applicable repayable amount</i></b> means the amount that is the least of the following:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZLC__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the amount worked out under subsection 154-20(2) of the <i>Higher Education Support Act 2003</i> for the income year, as if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZLC__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>references in that subsection to the person’s repayment income were references to the person’s repayment income within the meaning of this Act; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZLC__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>references in that subsection to the person’s minimum repayment income were references to the person’s minimum repayment income within the meaning of this Act;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZLC__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the amount equal to 10% of the person’s repayment income for the income year;</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZLC__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the amount of the person’s repayable debt for the income year.</p>
                </content>
                <content>
                  <p><b><i>relevant income</i></b><b><i>-</i></b><b><i>contingent loans liability</i></b> means the amount that is the sum of the following:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZLC__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the sum of any amounts the person is liable to pay under <i>Higher Education Support Act 2003</i> in respect of the income year;<ref href="#sec-154">section 154</ref>-1 or 154-16 of the </p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZLC__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	the sum of any amounts the person is liable to pay under <i>VET Student Loans Act 2016</i> in respect of the income year.<ref href="#sec-23E">section 23E</ref>A or 23EC of the </p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZLC__subsec-3">
              <num>3</num>
              <content>
                <p>A person is not liable under this section to pay an amount for an income year if the amount worked out under subsection (1) is zero or less.</p>
              </content>
              <content>
                <p>Subdivision D—Returns and assessments</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZM">
            <num>12ZM</num>
            <heading>Assessment</heading>
            <content>
              <p><role refersTo="#commissioner">The Commissioner</role> may, from any information in <role refersTo="#commissioner">the Commissioner</role>’s possession, whether from a return or otherwise, make an assessment of:</p>
            </content>
            <paragraph eId="part-4A__dvs-6__sec-12ZM__para-a">
              <num>a</num>
              <content>
                <p>the amount of the accumulated FS debt of a person at 1 June immediately before the making of the assessment; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-6__sec-12ZM__para-b">
              <num>b</num>
              <content>
                <p>the amount required to be paid in respect of that accumulated FS debt under <ref href="#sec-12Z">section 12Z</ref>K.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZN">
            <num>12ZN</num>
            <heading>Application of tax legislation</heading>
            <content>
              <p>		<i>Income Tax Assessment Act 1936</i>, Division 5 of the <i>Income Tax Assessment Act 1997</i><i> </i>and Part IVC of, and Part 4-15 in Schedule 1 to, the <i>Taxation Administration Act 1953 </i>apply, so far as they are capable of application and subject to this Division, in relation to an FS assessment debt of a person as if it were income tax assessed to be payable by a taxpayer by an assessment made under Part IV of the <i>Income Tax Assessment Act</i> <i>1936</i>.<ref href="#part-I">Part I</ref>V of the </p>
            </content>
            <authorialNote placement="end" eId="note-25" marker="25">
              <content>
                <p>Note:	FS assessment debts are also collected through the Pay As You Go (PAYG) system of collecting income tax: see Parts 2-1, 2-5 and 2-10 in Schedule 1 to the <i>Taxation Administration Act 1953</i>.</p>
              </content>
            </authorialNote>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZNA">
            <num>12ZNA</num>
            <heading>Charges and administrative penalties for failing to meet obligations</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZNA__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	<i>Taxation Administration Act 1953</i> has effect as if:<ref href="#part-4">Part 4</ref>-25 in Schedule 1 to the </p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZNA__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>any compulsory repayment amount of a person were income tax payable by the person in respect of the income year in respect of which the assessment of that debt was made; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZNA__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>this Part were an income tax law.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZNA__subsec-2">
              <num>2</num>
              <content>
                <p>Subsection (1) does not have the effect of making a person liable to a penalty for any act or omission that happened before the commencement of this subsection.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZNB">
            <num>12ZNB</num>
            <heading>Pay as you go (PAYG) withholding</heading>
            <content>
              <p>		<i>Taxation Administration Act 1953</i> applies, so far as it is capable of application, in relation to the collection of amounts of a compulsory repayment amount of a person as if the compulsory repayment amount were income tax.<ref href="#part-2">Part 2</ref>-5 (other than <ref href="#sec-12">section 12</ref>-55 and Subdivisions 12-E, 12-F and 12-G) in Schedule 1 to the </p>
            </content>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZND">
            <num>12ZND</num>
            <heading>Pay as you go (PAYG) instalments</heading>
            <content>
              <p>		<i>Taxation Administration Act 1953</i> applies, so far as it is capable of application, in relation to the collection of a compulsory repayment amount of a person as if the compulsory repayment amount were income tax.<ref href="#dvs-45">Division 45</ref> in Schedule 1 to the </p>
            </content>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZO">
            <num>12ZO</num>
            <heading>How notices of assessment may be served</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-4A__dvs-6__sec-12ZO__para-a">
              <num>a</num>
              <content>
                <p>	(a)	the Commissioner is required to serve on a person a notice of assessment in respect of the person’s income of a year of income under <i>Income Tax Assessment Act</i> <i>1936</i>; and<ref href="#sec-174">section 174</ref> of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-6__sec-12ZO__para-b">
              <num>b</num>
              <content>
                <p>	(b)	an assessment (<b><i>the relevant assessment</i></b>) has been made in respect of the person of the amounts referred to in section 12ZM of this Act but notice of the relevant assessment has not been served on the person;</p>
              </content>
              <content>
                <p>notice of the relevant assessment may be served by setting out the amounts concerned in the notice referred to in paragraph (a).</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZP">
            <num>12ZP</num>
            <heading>Power of Commissioner to defer assessment or reduce assessment to nil</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZP__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role> may, on application in the approved form by a person, defer, for such period as <role refersTo="#commissioner">the Commissioner</role> considers appropriate, the making of an assessment in relation to the person under section 12ZM if <role refersTo="#commissioner">the Commissioner</role> considers that, were the assessment to be made, payment of the assessed amount would cause serious hardship to the person or considers that there are other special reasons that make it fair and reasonable to defer the making of the assessment.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZP__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role> may, on application in the approved form by a person, amend an assessment made in relation to the person under section 12ZM so that no amount is payable under the assessment if <role refersTo="#commissioner">the Commissioner</role> considers that payment of the assessed amount has caused or would cause serious hardship to the person or considers that there are other special reasons that make it fair and reasonable to make the amendment.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZP__subsec-3">
              <num>3</num>
              <content>
                <p>If an application referred to in subsection (1) or (2) is made, <role refersTo="#commissioner">the Commissioner</role> must as soon as practicable consider the matter to which the application relates and give to the applicant written notice of <role refersTo="#commissioner">the Commissioner</role>’s decision on the application.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZP__subsec-4">
              <num>4</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>approved form</i></b> has the meaning given by section 388-50 in Schedule 1 to the <i>Taxation Administration Act 1953</i>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZQ">
            <num>12ZQ</num>
            <heading>Review of decision of Commissioner</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZQ__subsec-1">
              <num>1</num>
              <content>
                <p>Application may be made to the ART for review of a decision of <role refersTo="#commissioner">the Commissioner</role> on an application referred to in subsection 12ZP(1) or a decision by <role refersTo="#commissioner">the Commissioner</role> refusing to amend an assessment pursuant to an application referred to in subsection 12ZP(2).</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZQ__subsec-2">
              <num>2</num>
              <content>
                <p>A notice under subsection 12ZP(3) must include a statement to the effect that:</p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZQ__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if the person is dissatisfied with the decision of <role refersTo="#commissioner">the Commissioner</role> on the application under section 12ZP, application may, subject to the ART Act, be made to the ART for review of the decision; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZQ__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the person may, under <ref href="#sec-268">section 268</ref> of that Act, request a statement of reasons for the decision.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZQ__subsec-3">
              <num>3</num>
              <content>
                <p>A failure to comply with subsection (2) in relation to a notice does not affect the validity of the notice or of the decision to which the notice relates.</p>
              </content>
              <content>
                <p>Subdivision E—Miscellaneous</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZR">
            <num>12ZR</num>
            <heading>Benefits to students under student financial supplement scheme not subject to taxation</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZR__subsec-1">
              <num>1</num>
              <content>
                <p>Any amount paid or other benefit given to a person under the Student Financial Supplement Scheme is not subject to taxation under any law of the Commonwealth unless a provision of such a law expressly provides to the contrary.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZR__subsec-2">
              <num>2</num>
              <content>
                <p>Subsection (1) does not affect any liability to taxation of a participating corporation in respect of any subsidy or other amount paid to the corporation under the Student Financial Supplement Scheme.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZS">
            <num>12ZS</num>
            <heading>Application of payments</heading>
            <content>
              <p>An amount paid by a person in respect of the person’s indebtedness to the Commonwealth under this Division is to be applied in accordance with the direction of the person or, in the absence of such a direction or to the extent that the direction does not adequately deal with the matter:</p>
            </content>
            <paragraph eId="part-4A__dvs-6__sec-12ZS__para-a">
              <num>a</num>
              <content>
                <p>first, in discharge or reduction of any FS assessment debts of the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-6__sec-12ZS__para-b">
              <num>b</num>
              <content>
                <p>secondly, in discharge or reduction of any accumulated FS debt of the person.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZT">
            <num>12ZT</num>
            <heading>Indebtedness discharged by death</heading>
            <content>
              <p>Upon the death of a person who has an indebtedness to the Commonwealth under this Division, other than an indebtedness in respect of an FS assessment debt, the indebtedness is discharged by force of this section.</p>
            </content>
          </section>
          <section eId="part-4A__dvs-6__sec-12ZU">
            <num>12ZU</num>
            <heading>Secrecy</heading>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-1">
              <num>1</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>Commissioner</i></b> includes a Second Commissioner of Taxation and a Deputy Commissioner of Taxation.</p>
                <p><b><i>officer</i></b> means a person:</p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZU__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>who is or has been appointed or employed by the Commonwealth and, because of the appointment or employment or in the course of the performance of the duties of the appointment or in the course of the employment, may acquire or has acquired confidential information; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZU__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>to whom powers or functions have been delegated by <role refersTo="#commissioner">the Commissioner</role> and who, because of, or in the course of the exercise of powers or the performance of functions under, the delegation, may acquire or has acquired confidential information.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-2">
              <num>2</num>
              <content>
                <p>A reference in this section to the acquisition by a person of confidential information is a reference to the acquisition of information in relation to the affairs of another person disclosed or obtained under or for the purposes of this Division.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-3">
              <num>3</num>
              <content>
                <p>For the purposes of this section, a person who performs services for the Commonwealth, although not appointed or employed by the Commonwealth, is taken to be employed by the Commonwealth.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-4">
              <num>4</num>
              <content>
                <p>A person who is or has been an officer must not, directly or indirectly:</p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZU__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>make a record of any information in relation to the affairs of a second person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZU__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>disclose to a second person any information in relation to the affairs of a third person;</p>
                </content>
                <content>
                  <p>being information disclosed or obtained under or for the purposes of this Division and acquired by the person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZU__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>because of the person’s appointment or employment by the Commonwealth or in the course of such employment; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZU__subsec-4__para-d">
                <num>d</num>
                <content>
                  <p>because of the delegation to the person of powers or functions by <role refersTo="#commissioner">the Commissioner</role> or in the course of the exercise of such powers or performance of such functions.</p>
                </content>
                <hcontainer name="penalty">
                  <content>
                    <p>Penalty:	<quantity refersTo="#custodialSentence">Imprisonment for 2 years</quantity> or <quantity refersTo="#penaltyUnit">100 penalty units</quantity>, or both.</p>
                  </content>
                </hcontainer>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-4A">
              <num>4A</num>
              <content>
                <p>Subsection (4) does not apply to the extent that the person makes the record of the information, or discloses the information, for the purposes of this Division or in the performance of the person’s duties as an officer.</p>
              </content>
              <authorialNote placement="end" eId="note-26" marker="26">
                <content>
                  <p>Note:	A defendant bears an evidential burden in relation to the matters in subsection (4A), see subsection 13.3(3) of the <i>Criminal Code</i>.</p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-4B">
              <num>4B</num>
              <content>
                <p>For the purposes of an offence against subsection (4), strict liability applies to the physical element of circumstance, that the information was disclosed or obtained under or for the purposes of this Division.</p>
              </content>
              <authorialNote placement="end" eId="note-27" marker="27">
                <content>
                  <p>Note:	For strict liability, see <i>Criminal Code</i>.<ref href="#sec-6">section 6</ref>.1 of the </p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-5">
              <num>5</num>
              <content>
                <p>Except when it is necessary to do so for the purpose of carrying into effect the provisions of this Division, an officer cannot be required:</p>
              </content>
              <paragraph eId="part-4A__dvs-6__sec-12ZU__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>to produce to a court any document made or given under or for the purposes of this Division; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZU__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>to disclose to a court a matter or thing in relation to information disclosed or obtained under or for the purposes of this Division;</p>
                </content>
                <content>
                  <p>being a document or information acquired by the officer:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZU__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>because of the officer’s appointment or employment by the Commonwealth or in the course of such employment; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-6__sec-12ZU__subsec-5__para-d">
                <num>d</num>
                <content>
                  <p>because of the delegation to the officer of powers or functions by <role refersTo="#commissioner">the Commissioner</role> or in the course of the exercise of such powers or the performance of such functions.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-6">
              <num>6</num>
              <content>
                <p>Subsection (4) does not prohibit <role refersTo="#commissioner">the Commissioner</role>, or a person authorised by <role refersTo="#commissioner">the Commissioner</role>, from disclosing any information to the ART in connection with proceedings under this Act or any other Act of which <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> has the general administration.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-7">
              <num>7</num>
              <content>
                <p>No Act of which <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> has the general administration prohibits <role refersTo="#commissioner">the Commissioner</role>, or a person authorised by <role refersTo="#commissioner">the Commissioner</role>, from disclosing any information to a person performing, as an officer, duties arising under this Division for the purpose of enabling the person to perform those duties.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-8">
              <num>8</num>
              <content>
                <p>	(8)	Subsection (4) does not prohibit an officer (<b><i>the relevant officer</i></b>) from disclosing any information to an officer of the Department for the purpose of assisting the relevant officer in the performance of duties arising under this Division.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-9">
              <num>9</num>
              <content>
                <p>For the purposes of subsection (4), an officer is taken to have disclosed information to another person in contravention of that subsection if the officer discloses the information to a Minister.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-10">
              <num>10</num>
              <content>
                <p>An officer must, if and when required by <role refersTo="#commissioner">the Commissioner</role> to do so, make an oath or declaration, in a manner and form specified by <role refersTo="#commissioner">the Commissioner</role> in writing, to maintain secrecy in accordance with the provisions of this section.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-6__sec-12ZU__subsec-11">
              <num>11</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>court</i></b> includes a tribunal, authority or person having power to require the production of documents or the answering of questions.</p>
                <p><b><i>disclose</i></b>, in relation to information, means give, reveal or communicate in any way.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-4A__dvs-7">
          <num>7</num>
          <heading>General</heading>
          <section eId="part-4A__dvs-7__sec-12ZV">
            <num>12ZV</num>
            <heading>Explanation of Division</heading>
            <content>
              <p>This Division deals with:</p>
            </content>
            <paragraph eId="part-4A__dvs-7__sec-12ZV__para-a">
              <num>a</num>
              <content>
                <p>	(a)	the application of the <i>Bankruptcy Act 1966</i> in relation to rights and liabilities arising under or out of a financial supplement contract; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-7__sec-12ZV__para-b">
              <num>b</num>
              <content>
                <p>the effect of decisions reviewing decisions by <role refersTo="#secretary">the Secretary</role> under this Part; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-7__sec-12ZV__para-c">
              <num>c</num>
              <content>
                <p>the giving of notice to a student when the student’s obligations to a participating corporation have been assigned to the Commonwealth; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-7__sec-12ZV__para-d">
              <num>d</num>
              <content>
                <p>the exemption from State and Territory taxes of assignments and other acts and transactions under this Part.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-4A__dvs-7__sec-12ZW">
            <num>12ZW</num>
            <heading>Application of the Bankruptcy Act</heading>
            <subsection eId="part-4A__dvs-7__sec-12ZW__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	This section applies if, at any time after a financial supplement contract (<b><i>the contract</i></b>) is entered into between a participating corporation (<b><i>the corporation</i></b>) and a student, including a time after the end of the contract period:</p>
              </content>
              <paragraph eId="part-4A__dvs-7__sec-12ZW__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the student becomes bankrupt; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-7__sec-12ZW__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	the student enters into a personal insolvency agreement under Part X of the <i>Bankruptcy Act 1966</i>.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-4A__dvs-7__sec-12ZW__subsec-2">
              <num>2</num>
              <content>
                <p>A debt arising under or out of the contract is not a provable debt in the bankruptcy or for the purposes of the personal insolvency agreement.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-7__sec-12ZW__subsec-3">
              <num>3</num>
              <content>
                <p>Any right of the Commonwealth or of the corporation to bring an action or other proceeding against the student in respect of such a debt is not affected by the bankruptcy or personal insolvency agreement.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-7__sec-12ZW__subsec-4">
              <num>4</num>
              <content>
                <p>	(4)	The trustee of the estate of the bankrupt student or the trustee of the personal insolvency agreement, as the case may be, is not entitled to recover under the <i>Bankruptcy Act</i><i> </i><i>1966 </i>any payment made by the student to the Commonwealth or to the corporation in respect of such a debt.</p>
              </content>
            </subsection>
            <subsection eId="part-4A__dvs-7__sec-12ZW__subsec-5">
              <num>5</num>
              <content>
                <p>A reference in this section to a debt arising under or out of the contract includes a reference to:</p>
              </content>
              <paragraph eId="part-4A__dvs-7__sec-12ZW__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>the amount outstanding at any time under the contract; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-7__sec-12ZW__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>an amount that the student is liable to pay under paragraph 12QB(2)(d), 12QC(2)(d), 12S(2)(d) or 12U(2)(c); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-7__sec-12ZW__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>any accumulated FS debt that discharges, or discharges the unpaid part of, an FS debt;</p>
                </content>
                <content>
                  <p>but does not include a reference to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-7__sec-12ZW__subsec-5__para-d">
                <num>d</num>
                <content>
                  <p>a debt constituted by an obligation to repay the amount of a payment that, because of subparagraph 12Q(2)(b)(i), 12QA(2)(b)(i), 12R(2)(b)(i) or 12T(2)(b)(i), is not a payment of financial supplement made under the contract; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-4A__dvs-7__sec-12ZW__subsec-5__para-e">
                <num>e</num>
                <content>
                  <p>an FS assessment debt that is required to be paid in respect of an accumulated FS debt.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-4A__dvs-7__sec-12ZX">
            <num>12ZX</num>
            <heading>What happens if a decision of Secretary is set aside or varied</heading>
            <content>
              <p>If a decision of <role refersTo="#secretary">the Secretary</role> under this Part is set aside or varied:</p>
            </content>
            <paragraph eId="part-4A__dvs-7__sec-12ZX__para-a">
              <num>a</num>
              <content>
                <p>if the decision is set aside—subject to paragraph (b), this Part has effect, and is taken to have always had effect, as if the decision had not been made; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-7__sec-12ZX__para-b">
              <num>b</num>
              <content>
                <p>if the decision is set aside and another decision is substituted for the original decision—this Part has effect, and is taken to have always had effect, as if the substituted decision had been the original decision; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-4A__dvs-7__sec-12ZX__para-c">
              <num>c</num>
              <content>
                <p>if the decision is varied—this Part has effect, and is taken to have always had effect, as if the decision as varied had been the original decision.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-4A__dvs-7__sec-12ZY">
            <num>12ZY</num>
            <heading>Notices of assignment</heading>
            <content>
              <p>If any right of a participating corporation to receive a payment from a person under this Part is assigned to the Commonwealth, <role refersTo="#secretary">the Secretary</role> must as soon as practicable arrange for written notice to be given to the person stating that the right has been so assigned and identifying any future payments by the person that, because of the assignment, are required to be made to the Commonwealth.</p>
            </content>
          </section>
          <section eId="part-4A__dvs-7__sec-12ZZ">
            <num>12ZZ</num>
            <heading>Assignments etc. not subject to State or Territory taxes</heading>
            <content>
              <p>An assignment to the Commonwealth under this Part of rights of a corporation under a financial supplement contract, or any other act or thing done or transaction entered into under this Part, is not subject to taxation under any law of a State or Territory.</p>
            </content>
          </section>
        </division>
      </part>
      <part eId="part-6">
        <num>6</num>
        <heading>Overpayments arising under this Act and certain administrative schemes</heading>
        <division eId="part-6__dvs-1">
          <num>1</num>
          <heading>Debts recoverable by the Commonwealth</heading>
          <section eId="part-6__dvs-1__sec-38">
            <num>38</num>
            <heading>Definitions</heading>
            <content>
              <p>In this Part:</p>
              <p><term refersTo="#term-debt">debt</term> means <def>an amount of any of the following kinds (whether the amount has arisen before or after the commencement of this Part): a special educational assistance scheme overpayment; an ABSTUDY student start-up loan overpayment; a student assistance overpayment; an amount payable to the Commonwealth in relation to an amount of a kind referred to in paragraph (a), (aa) or (b) (including an amount payable under <ref href="#sec-41B">section 41B</ref> or subsection 42(10)).</def></p>
            </content>
            <paragraph eId="part-6__dvs-1__sec-38__para-a">
              <num>a</num>
              <content>
                <p>a special educational assistance scheme overpayment;</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-1__sec-38__para-aa">
              <num>aa</num>
              <content>
                <p>an ABSTUDY student start-up loan overpayment;</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-1__sec-38__para-b">
              <num>b</num>
              <content>
                <p>a student assistance overpayment;</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-1__sec-38__para-c">
              <num>c</num>
              <content>
                <p>an amount payable to the Commonwealth in relation to an amount of a kind referred to in paragraph (a), (aa) or (b) (including an amount payable under <ref href="#sec-41B">section 41B</ref> or subsection 42(10)).</p>
              </content>
              <content>
                <p><b><i>relevant debt</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-1__sec-38__para-a">
              <num>a</num>
              <content>
                <p>an amount paid under the ABSTUDY Scheme (also known as the Aboriginal Study Assistance Scheme) that should not have been paid; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-1__sec-38__para-b">
              <num>b</num>
              <content>
                <p>an amount paid under the Assistance for Isolated Children Scheme that should not have been paid; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-1__sec-38__para-c">
              <num>c</num>
              <content>
                <p>an ABSTUDY student start-up loan overpayment.</p>
              </content>
              <authorialNote placement="end" eId="note-28" marker="28">
                <content>
                  <p>Note:	The amount in paragraph (a) or (b) is a debt under paragraph (a) of the definition of <b><i>debt </i></b>in this section. The amount in paragraph (c) is a debt under paragraph (aa) of the definition of <b><i>debt </i></b>in this section.</p>
                </content>
              </authorialNote>
            </paragraph>
          </section>
          <section eId="part-6__dvs-1__sec-38A">
            <num>38A</num>
            <heading>ABSTUDY student start-up loan overpayments</heading>
            <subsection eId="part-6__dvs-1__sec-38A__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-1__sec-38A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person is paid an ABSTUDY student start-up loan for a qualification period; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-1__sec-38A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the circumstances determined under subsection (2) apply to the person;</p>
                </content>
                <content>
                  <p>then the amount of the loan is an <b><i>ABSTUDY student start</i></b><b><i>-</i></b><b><i>up loan overpayment</i></b>.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-1__sec-38A__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> may, by legislative instrument, determine circumstances in which subsection (1) applies to a person who has not met, or who has ceased to meet, the condition in subparagraph 7C(1)(a)(iii).</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-1__sec-38A__subsec-3">
              <num>3</num>
              <content>
                <p>Subsection (1) does not apply to a person if, in <role refersTo="#secretary">the Secretary</role>’s opinion, the person did not meet, or ceased to meet, the condition in subparagraph 7C(1)(a)(iii) because of exceptional circumstances beyond the person’s control.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-1__sec-39">
            <num>39</num>
            <heading>Debts are recoverable by the Commonwealth</heading>
            <subsection eId="part-6__dvs-1__sec-39__subsec-1">
              <num>1</num>
              <content>
                <p>If a person:</p>
              </content>
              <paragraph eId="part-6__dvs-1__sec-39__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	has been paid an amount of a kind referred to in paragraph (a), (aa) or (b) of the definition of <b><i>debt</i></b> in section 38; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-1__sec-39__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>incurs an amount referred to in paragraph (c) of that definition;</p>
                </content>
                <content>
                  <p>the amount is a debt owed by the person to the Commonwealth.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-1__sec-39__subsec-2">
              <num>2</num>
              <content>
                <p>A debt that arises under subsection (1) because of an ABSTUDY student start-up loan overpayment is taken to have arisen when the person is paid the loan to which the overpayment relates.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-1__sec-39AA">
            <num>39AA</num>
            <heading>Recovery of certain debts from current special educational assistance scheme payments</heading>
            <content>
              <p>		A debt or overpayment that may be recovered by making deductions under <i>Social Security Act 1991</i> may be recovered by making deductions from amounts that would otherwise be payable under a current special educational assistance scheme (other than from the amount of an ABSTUDY student start-up loan).<ref href="#sec-1231">section 1231</ref> of the </p>
            </content>
          </section>
        </division>
        <division eId="part-6__dvs-2">
          <num>2</num>
          <heading>Recovery of debts</heading>
          <section eId="part-6__dvs-2__sec-40">
            <num>40</num>
            <heading>Notice in respect of relevant debt</heading>
            <subsection eId="part-6__dvs-2__sec-40__subsec-1">
              <num>1</num>
              <content>
                <p>If a relevant debt owed by a person to the Commonwealth has not been wholly paid, <role refersTo="#secretary">the Secretary</role> must give the person a notice specifying:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-40__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the date on which it was issued (the <b><i>date of the notice</i></b>); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-40__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-40__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the period to which the debt relates; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-40__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>the outstanding amount of the debt at the date of the notice; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-40__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>the day on which the outstanding amount is due and payable; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-40__subsec-1__para-f">
                <num>f</num>
                <content>
                  <p>the effect of sections 41 and 41A; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-40__subsec-1__para-g">
                <num>g</num>
                <content>
                  <p>that a range of options is available for repayment of the debt; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-40__subsec-1__para-h">
                <num>h</num>
                <content>
                  <p>the contact details for inquiries concerning the debt.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-40__subsec-2">
              <num>2</num>
              <content>
                <p>The outstanding amount of the debt is due and payable on the 28th day after the date of the notice.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-40__subsec-3">
              <num>3</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may give more than one notice under subsection (1) in relation to a person and a relevant debt of the person.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-2__sec-41">
            <num>41</num>
            <heading>Interest charge—no repayment arrangement in effect</heading>
            <subsection eId="part-6__dvs-2__sec-41__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a notice is given to a person under subsection 40(1) in relation to a relevant debt; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	an amount (the <b><i>unpaid amount</i></b>) of the debt remains unpaid at the end of the day (the <b><i>due day</i></b>) on which the debt is due to be paid; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>at the end of the due day, there is no arrangement in effect under <ref href="#sec-41F">section 41F</ref> in relation to the debt;</p>
                </content>
                <content>
                  <p>then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).</p>
                </content>
                <authorialNote placement="end" eId="note-29" marker="29">
                  <content>
                    <p>Note:	For exemptions, see sections 41D and 41E.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	The period<b><i> </i></b>starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the last day at the end of which any of the following remains unpaid:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the unpaid amount;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>interest charge on any of the unpaid amount;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the day before the first day, after the due day, on which the person makes a payment under an arrangement under <ref href="#sec-41F">section 41F</ref> in relation to the debt.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41__subsec-3">
              <num>3</num>
              <content>
                <p>The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the unpaid amount;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the interest charge from previous days.</p>
                </content>
                <authorialNote placement="end" eId="note-30" marker="30">
                  <content>
                    <p>Note 1:	For <b><i>interest charge rate</i></b> see section 41C.</p>
                  </content>
                </authorialNote>
                <authorialNote placement="end" eId="note-31" marker="31">
                  <content>
                    <p>Note 2:	The interest charge for a day is due and payable to the Commonwealth at the end of that day: see <ref href="#sec-41B">section 41B</ref>.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-2__sec-41A">
            <num>41A</num>
            <heading>Interest charge—failure to comply with or termination of repayment arrangement</heading>
            <subsection eId="part-6__dvs-2__sec-41A__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>an arrangement is in effect under <ref href="#sec-41F">section 41F</ref> in relation to a person and a relevant debt; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the person fails to make a payment under the arrangement;</p>
                </content>
                <content>
                  <p>then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).</p>
                </content>
                <authorialNote placement="end" eId="note-32" marker="32">
                  <content>
                    <p>Note:	For exemptions, see sections 41D and 41E.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41A__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	The period<b><i> </i></b>starts at the beginning of the day after the day (the <b><i>due day</i></b>) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the last day at the end of which any of the following remains unpaid:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the outstanding amount of the debt;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>interest charge on any of the outstanding amount of the debt;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>the day before the day the arrangement is terminated under <ref href="#sec-41F">section 41F</ref>.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41A__subsec-3">
              <num>3</num>
              <content>
                <p>The interest charge for a day in the period described in subsection (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the outstanding amount of the debt;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the interest charge from previous days.</p>
                </content>
                <authorialNote placement="end" eId="note-33" marker="33">
                  <content>
                    <p>Note 1:	For <b><i>interest charge rate</i></b> see section 41C.</p>
                  </content>
                </authorialNote>
                <authorialNote placement="end" eId="note-34" marker="34">
                  <content>
                    <p>Note 2:	The interest charge for a day is due and payable to the Commonwealth at the end of that day: see <ref href="#sec-41B">section 41B</ref>.</p>
                  </content>
                </authorialNote>
                <content>
                  <p>Repayment arrangement is terminated</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41A__subsec-4">
              <num>4</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>an arrangement is in effect under <ref href="#sec-41F">section 41F</ref> in relation to a person and a relevant debt; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	the arrangement is then terminated under <b><i>termination day</i></b>);<ref href="#sec-41F">section 41F</ref> on a day (the </p>
                </content>
                <content>
                  <p>then:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>the following amounts (if any) are due and payable on the 14th day after the termination day:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>the outstanding amount of the debt;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>interest charge on any of the outstanding amount of the debt; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-4__para-d">
                <num>d</num>
                <content>
                  <p>if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection (6), for each day in the period described in subsection (5).</p>
                </content>
                <authorialNote placement="end" eId="note-35" marker="35">
                  <content>
                    <p>Note:	For exemptions, see sections 41D and 41E.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41A__subsec-5">
              <num>5</num>
              <content>
                <p>	(5)	The period<b><i> </i></b>starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>the last day at the end of which any of the following remains unpaid:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-5__para-i">
                <num>i</num>
                <content>
                  <p>the outstanding amount of the debt;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-5__para-ii">
                <num>ii</num>
                <content>
                  <p>interest charge on any of the outstanding amount of the debt;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>the day before the first day, after that 14th day, on which the person makes a payment under another arrangement under <ref href="#sec-41F">section 41F</ref> in relation to the debt.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41A__subsec-6">
              <num>6</num>
              <content>
                <p>The interest charge for a day in the period described in subsection (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>the outstanding amount of the debt;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41A__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>the interest charge from previous days.</p>
                </content>
                <authorialNote placement="end" eId="note-36" marker="36">
                  <content>
                    <p>Note 1:	For <b><i>interest charge rate</i></b> see section 41C.</p>
                  </content>
                </authorialNote>
                <authorialNote placement="end" eId="note-37" marker="37">
                  <content>
                    <p>Note 2:	The interest charge for a day is due and payable to the Commonwealth at the end of that day: see <ref href="#sec-41B">section 41B</ref>.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-2__sec-41B">
            <num>41B</num>
            <heading>When interest charge becomes due and payable</heading>
            <content>
              <p>The interest charge under <ref href="#sec-41">section 41</ref> or 41A for a day is due and payable to the Commonwealth at the end of that day.</p>
            </content>
            <authorialNote placement="end" eId="note-38" marker="38">
              <content>
                <p>Note:	The interest charge for a day is a debt owed to the Commonwealth: see <ref href="#sec-39">section 39</ref>.</p>
              </content>
            </authorialNote>
          </section>
          <section eId="part-6__dvs-2__sec-41C">
            <num>41C</num>
            <heading>What is the interest charge rate?</heading>
            <subsection eId="part-6__dvs-2__sec-41C__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	For the purposes of sections 41 and 41A, the <b><i>interest charge rate </i></b>for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41C__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	The <b><i>base interest rate </i></b>for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90-day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.</p>
              </content>
              <table>
                <tr>
                  <th>Base interest rate</th>
                  <th>Base interest rate</th>
                  <th>Base interest rate</th>
                </tr>
                <tr>
                  <td>Item</td>
                  <td>Column 1
For days in this quarter:</td>
                  <td>Column 2
the monthly average yield of 90-day Bank Accepted Bills for this month applies:</td>
                </tr>
                <tr>
                  <td>1</td>
                  <td>1 January to 31 March</td>
                  <td>the preceding November</td>
                </tr>
                <tr>
                  <td>2</td>
                  <td>1 April to 30 June</td>
                  <td>the preceding February</td>
                </tr>
                <tr>
                  <td>3</td>
                  <td>1 July to 30 September</td>
                  <td>the preceding May</td>
                </tr>
                <tr>
                  <td>4</td>
                  <td>1 October to 31 December</td>
                  <td>the preceding August</td>
                </tr>
              </table>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41C__subsec-3">
              <num>3</num>
              <content>
                <p>If the monthly average yield of 90-day Bank Accepted Bills for a particular month in column 2 of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90-day Bank Accepted Bills published by the Reserve Bank of Australia before that month.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41C__subsec-4">
              <num>4</num>
              <content>
                <p>The base interest rate must be rounded to the second decimal place (rounding .005 upwards).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-2__sec-41D">
            <num>41D</num>
            <heading>Exemption from interest charge—general</heading>
            <subsection eId="part-6__dvs-2__sec-41D__subsec-1">
              <num>1</num>
              <content>
                <p>A person is not liable to pay interest charge under <ref href="#sec-41">section 41</ref> or 41A if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41D__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41D__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the person is receiving instalments under the Assistance for Isolated Children Scheme; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41D__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	the person is receiving instalments of family tax benefit (within the meaning of the <i>A New Tax System (Family Assistance) Act 1999</i>); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41D__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>	(d)	the person is receiving a social security payment (within the meaning of the <i>Social Security Act 1991</i>); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41D__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>	(e)	the person is receiving a payment of pension, veteran payment or allowance under the <i>Veterans’ Entitlements Act 1986</i>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41D__subsec-1__para-f">
                <num>f</num>
                <content>
                  <p>the circumstances determined in an instrument under subsection (2) apply in relation to the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41D__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> may, by legislative instrument, determine circumstances for the purposes of paragraph (1)(f).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-2__sec-41E">
            <num>41E</num>
            <heading>Exemption from interest charge—Secretary’s determination</heading>
            <subsection eId="part-6__dvs-2__sec-41E__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a relevant debt.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41E__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may make a determination under this section in circumstances that include (but are not limited to) <role refersTo="#secretary">the Secretary</role> being satisfied that the person has a reasonable excuse for:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41E__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>failing to enter into an arrangement under <ref href="#sec-41F">section 41F</ref> to pay the outstanding amount of the debt; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41E__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>having entered an arrangement, failing to make a payment in accordance with that arrangement.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41E__subsec-3">
              <num>3</num>
              <content>
                <p>The determination may relate to a period before, or to a period that includes a period before, the making of the determination.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41E__subsec-4">
              <num>4</num>
              <content>
                <p>The determination may be expressed to be subject to the person complying with one or more specified conditions.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41E__subsec-5">
              <num>5</num>
              <content>
                <p>If the determination is expressed to be subject to the person complying with one or more specified conditions, <role refersTo="#secretary">the Secretary</role> must give written notice of the determination to the person as soon as practicable after the determination is made.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41E__subsec-6">
              <num>6</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41E__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>the determination is expressed to be subject to the person complying with one or more specified conditions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41E__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>the person contravenes a condition or conditions without reasonable excuse;</p>
                </content>
                <content>
                  <p>the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41E__subsec-7">
              <num>7</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may cancel or vary the determination by written notice given to the person.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-2__sec-41F">
            <num>41F</num>
            <heading>Arrangement for payment of relevant debt</heading>
            <subsection eId="part-6__dvs-2__sec-41F__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may, on behalf of the Commonwealth, enter into an arrangement with a person under which the person is to pay a relevant debt, owed by the person to the Commonwealth, or the outstanding amount of such a debt, in a way set out in the arrangement.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41F__subsec-2">
              <num>2</num>
              <content>
                <p>If a person is required to make a payment under an arrangement entered into under subsection (1) before the end of a particular day, the person must make that payment before the end of that day.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41F__subsec-3">
              <num>3</num>
              <content>
                <p>An arrangement entered into under subsection (1) has effect, or is taken to have had effect, on and after the day specified in the arrangement as the day on which the arrangement commences (whether that day is the day on which the arrangement is entered into or an earlier or later day).</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41F__subsec-4">
              <num>4</num>
              <content>
                <p>If an arrangement entered into under subsection (1) does not specify a day as mentioned in subsection (3), it has effect on and after the day on which it is entered into.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-41F__subsec-5">
              <num>5</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may terminate or alter an arrangement entered into under subsection (1):</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-41F__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>at the debtor’s request; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41F__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>after giving 28 days’ notice to the debtor of the proposed termination or alteration; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-41F__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>without notice, if <role refersTo="#secretary">the Secretary</role> is satisfied that the person has failed to disclose material information about his or her true capacity to repay the debt.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-2__sec-41G">
            <num>41G</num>
            <heading>Guidelines on interest charge provisions</heading>
            <content>
              <p><role refersTo="#minister">The Minister</role> may, by legislative instrument, determine guidelines relating to the operation of the provisions of this Division dealing with interest charge.</p>
            </content>
          </section>
          <section eId="part-6__dvs-2__sec-42">
            <num>42</num>
            <heading>Recovery of certain overpayments from third parties</heading>
            <subsection eId="part-6__dvs-2__sec-42__subsec-2">
              <num>2</num>
              <content>
                <p>This section applies where:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the liability of a person (in this section called the <b><i>debtor</i></b>) to the Commonwealth in relation to a debt has not been fully satisfied; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	there is another person (in this section called the <b><i>third party</i></b>):</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>by whom any money is due, or may become due, to the debtor; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>who holds, or may subsequently hold, money for the debtor; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>who holds, or may subsequently hold, money for some other person for payment to the debtor; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-2__para-iv">
                <num>iv</num>
                <content>
                  <p>who has authority from some other person to pay money to the debtor.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-2A">
              <num>2A</num>
              <content>
                <p>The first reference in paragraph (2)(b) to another person includes a reference to:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-2A__para-a">
                <num>a</num>
                <content>
                  <p>the Commonwealth; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-2A__para-b">
                <num>b</num>
                <content>
                  <p>a State; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-2A__para-c">
                <num>c</num>
                <content>
                  <p>a Territory; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-2A__para-d">
                <num>d</num>
                <content>
                  <p>any authority of the Commonwealth or of a State or Territory.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-3">
              <num>3</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may, by written notice given to the third party, require the third party to pay to the Commonwealth:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a specified amount, not being an amount more than:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>the amount then due to the Commonwealth in relation to the debt; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the money referred to in whichever of the subparagraphs of paragraph (2)(b) is applicable; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>a specified amount out of each payment that the third party becomes liable from time to time to make to the debtor until the total of the amounts paid to the Commonwealth under the notice equals the amount then due to the Commonwealth in relation to the debt.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-4">
              <num>4</num>
              <content>
                <p>A payment required to be made by the notice is to be made within the time specified in the notice, not being a time earlier than:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>the money concerned becomes due or is held; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>14 days after the notice is given.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-5">
              <num>5</num>
              <content>
                <p>The third party must not contravene the notice.</p>
              </content>
              <hcontainer name="penalty">
                <content>
                  <p>Penalty:	<quantity refersTo="#custodialSentence">Imprisonment for 1 year</quantity>.</p>
                </content>
              </hcontainer>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-5A">
              <num>5A</num>
              <content>
                <p>Subsection (5) does not apply if the party has a reasonable excuse.</p>
              </content>
              <authorialNote placement="end" eId="note-39" marker="39">
                <content>
                  <p>Note:	A defendant bears an evidential burden in relation to the matter in subsection (5A) (see subsection 13.3(3) of the <i>Criminal Code</i>).</p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-6">
              <num>6</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must give a copy of the notice to the debtor.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-7">
              <num>7</num>
              <content>
                <p>Contravention of subsection (6) does not invalidate the notice.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-8">
              <num>8</num>
              <content>
                <p>If the third party makes a payment to the Commonwealth under the notice, the payment is to be taken to have been made with <role refersTo="#authority">the authority</role> of the debtor and of any other person concerned.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-9">
              <num>9</num>
              <content>
                <p>If the whole or a part of the debt stops being due to the Commonwealth otherwise than because of a payment made by the third party, the following provisions have effect:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-9__para-a">
                <num>a</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> must notify the third party of the amount that has stopped being due;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-9__para-b">
                <num>b</num>
                <content>
                  <p>if paragraph (3)(a) applies to the notice—the amount specified in the notice is to be taken to be reduced, or further reduced, as the case requires, by the amount that has stopped being due;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-9__para-c">
                <num>c</num>
                <content>
                  <p>if paragraph (3)(b) applies to the notice—the reference in that paragraph to the total of the amounts paid to the Commonwealth under the notice is to be taken to be a reference to that total as increased, or further increased, as the case requires, by the amount that has stopped being due.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-10">
              <num>10</num>
              <content>
                <p>If the third party, without reasonable excuse, contravenes the notice, an amount equal to:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-10__para-a">
                <num>a</num>
                <content>
                  <p>so much (if any) of the amount required by the notice to be paid by the third party as the third party was able to pay to the Commonwealth but did not pay; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-10__para-b">
                <num>b</num>
                <content>
                  <p>so much of the debt as remains due to the Commonwealth from time to time;</p>
                </content>
                <content>
                  <p>whichever is the lesser, is a debt due by the third party to the Commonwealth.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-11">
              <num>11</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-11__para-a">
                <num>a</num>
                <content>
                  <p>the third party is indebted to the Commonwealth under subsection (10); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-11__para-b">
                <num>b</num>
                <content>
                  <p>the Commonwealth recovers the whole or a part of the third party’s debt;</p>
                </content>
                <content>
                  <p>the debtor’s liability to the Commonwealth in relation to the debt referred to in paragraph (2)(a) is reduced or further reduced, as the case requires, by the amount recovered from the third party.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-12">
              <num>12</num>
              <content>
                <p>If, apart from this section, money is not due or payable on demand by the third party unless a condition is fulfilled, the money is to be taken, for the purposes of this section, to be due or payable on demand, whether or not the condition has been fulfilled.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-13">
              <num>13</num>
              <content>
                <p>If a person has unsatisfied liabilities to the Commonwealth in relation to more than one debt, <role refersTo="#secretary">the Secretary</role> may:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-13__para-a">
                <num>a</num>
                <content>
                  <p>for the purposes of this section, treat the debts as a single debt; but</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42__subsec-13__para-b">
                <num>b</num>
                <content>
                  <p>apportion any amount recovered under this section in relation to the debts in such proportion as <role refersTo="#secretary">the Secretary</role> considers appropriate.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42__subsec-14">
              <num>14</num>
              <content>
                <p>An apportionment made by <role refersTo="#secretary">the Secretary</role> under subsection (13) must be made in writing.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-2__sec-42A">
            <num>42A</num>
            <heading>Recovery of amounts from financial institutions</heading>
            <subsection eId="part-6__dvs-2__sec-42A__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>an amount or amounts of student assistance benefit are paid to a financial institution for the credit of an account kept with the institution; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> is satisfied that the amount or the amounts were intended to be paid for the benefit of someone who was not the person or one of the persons in whose name or names the account was kept;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> may give a written notice to the institution setting out the matters mentioned in paragraphs (a) and (b) and requiring the institution to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>an amount specified in the notice, being the amount, or the sum of the amounts, of the student assistance benefit;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>the amount standing to the credit of the account when the notice is received by the institution.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42A__subsec-2">
              <num>2</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>an amount or amounts of student assistance benefit that are intended for the benefit of a person are paid to a financial institution for the credit of an account that was kept with the institution by the person or by the person and one or more other persons; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the person died before the amount or amounts were paid;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> may give a written notice to the institution setting out the matters mentioned in paragraphs (a) and (b) and requiring the institution to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>an amount specified in the notice, being the amount, or the sum of the amounts, of the student assistance benefit;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>the amount standing to the credit of the account when the notice is received by the institution.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42A__subsec-3">
              <num>3</num>
              <content>
                <p>As soon as possible after issuing a notice under subsection (2), <role refersTo="#secretary">the Secretary</role> must inform the deceased estate in writing of:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the amount sought to be recovered from the deceased person’s account; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the reasons for the recovery action.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42A__subsec-4">
              <num>4</num>
              <content>
                <p>A financial institution must comply with a notice given to it under subsection (1) or (2).</p>
              </content>
              <hcontainer name="penalty">
                <content>
                  <p>Penalty:	<quantity refersTo="#penaltyUnit">300 penalty units</quantity>.</p>
                </content>
              </hcontainer>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42A__subsec-5">
              <num>5</num>
              <content>
                <p>It is a defence to a prosecution of a financial institution for failing to comply with a notice given to it under subsection (1) or (2) if the financial institution proves that it was incapable of complying with the notice.</p>
              </content>
              <authorialNote placement="end" eId="note-40" marker="40">
                <content>
                  <p>Note:	The defendant bears a legal burden in relation to the matter in subsection (5). See <i>Criminal Code</i>.<ref href="#sec-13">section 13</ref>.4 of the </p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-6__dvs-2__sec-42A__subsec-6">
              <num>6</num>
              <content>
                <p>If a notice is given to a financial institution under:</p>
              </content>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>subsection (1) (amount paid to wrong account) in respect of an amount or amounts of student assistance benefit; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-2__sec-42A__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>subsection (2) (death of person in whose name the account was kept) in respect of an amount or amounts of student assistance benefit;</p>
                </content>
                <content>
                  <p>any amount recovered by the Commonwealth from the institution in respect of the debt reduces any debt owed to the Commonwealth by any other person in respect of the amount or amounts of student assistance benefit.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-2__sec-42B">
            <num>42B</num>
            <heading>No time limit on debt recovery action</heading>
            <content>
              <p>For the purposes of this Part, any action under a provision of this Part for the recovery of a debt may be taken at any time.</p>
            </content>
          </section>
        </division>
        <division eId="part-6__dvs-3">
          <num>3</num>
          <heading>Non-recovery of debts</heading>
          <section eId="part-6__dvs-3__sec-43">
            <num>43</num>
            <heading>Secretary may write off debt</heading>
            <content>
              <p>Writing off debt</p>
            </content>
            <subsection eId="part-6__dvs-3__sec-43__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may, on behalf of the Commonwealth, write off a debt.</p>
              </content>
              <content>
                <p>Class of debts</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	For the purposes of subsection (1), the Secretary may write off debts that are included in a class of debts determined by the Minister by notice published in the <i>Gazette</i>.</p>
              </content>
              <content>
                <p>When decision takes effect</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43__subsec-3">
              <num>3</num>
              <content>
                <p>A decision made under subsection (1) takes effect:</p>
              </content>
              <paragraph eId="part-6__dvs-3__sec-43__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>if a day is stated in the decision as the day on which the decision takes effect—on the day so stated (whether that day is before, on or after the day on which the decision is made); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-3__sec-43__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if a day is not so stated in the decision—on the day on which the decision is made.</p>
                </content>
                <authorialNote placement="end" eId="note-41" marker="41">
                  <content>
                    <p>Note:	If <role refersTo="#secretary">the Secretary</role> writes off a debt, this means an administrative decision has been made that, in the present circumstances, there is no point in trying to recover the debt. In law, however, this debt still exists and may later be pursued.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-3__sec-43A">
            <num>43A</num>
            <heading>Power to waive Commonwealth’s right to recover debt</heading>
            <content>
              <p>Secretary’s limited power to waive</p>
            </content>
            <subsection eId="part-6__dvs-3__sec-43A__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may, on behalf of the Commonwealth, waive the Commonwealth’s right to recover the whole or a part of a debt only in the circumstances described in section 43B, 43C, 43D, 43E or 43F.</p>
              </content>
              <content>
                <p>When waiver takes effect</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43A__subsec-2">
              <num>2</num>
              <content>
                <p>A waiver takes effect:</p>
              </content>
              <paragraph eId="part-6__dvs-3__sec-43A__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if a day is stated in the waiver as the day on which the waiver takes effect—on the day so stated (whether that day is before, on or after the day on which the decision to waive is made); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-3__sec-43A__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if a day is not so stated in the waiver—on the day on which the decision to waive is made.</p>
                </content>
                <authorialNote placement="end" eId="note-42" marker="42">
                  <content>
                    <p>Note:	If <role refersTo="#secretary">the Secretary</role> waives the Commonwealth’s right to recover all or part of a debt, the waiver is a permanent bar to recovery of that debt or that part of the debt—that debt or that part of the debt effectively ceases to exist.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-3__sec-43B">
            <num>43B</num>
            <heading>Waiver of debt arising from error</heading>
            <content>
              <p>Administrative error</p>
            </content>
            <subsection eId="part-6__dvs-3__sec-43B__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection (2), <role refersTo="#secretary">the Secretary</role> must waive the right to recover the proportion of a debt that is attributable solely to an administrative error made by the Commonwealth if the debtor received in good faith the payment or payments that gave rise to that proportion of the debt.</p>
              </content>
              <authorialNote placement="end" eId="note-43" marker="43">
                <content>
                  <p>Note:	Subsection (1) does not allow waiver of part of a debt that was caused partly by administrative error and partly by one or more other factors (such as error by the debtor).</p>
                </content>
              </authorialNote>
              <content>
                <p>Circumstances under which subsection (1) applies</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43B__subsec-2">
              <num>2</num>
              <content>
                <p>Subsection (1) only applies if:</p>
              </content>
              <paragraph eId="part-6__dvs-3__sec-43B__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the debt is not raised within a period of 6 weeks from the first payment that caused the debt; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-3__sec-43B__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if the debt arose because a person has complied with an obligation to provide information or documents to the Department under this Act, the debt is not raised within a period of 6 weeks from the end of the period within which the person was required to comply with that obligation;</p>
                </content>
                <content>
                  <p>whichever is the later.</p>
                  <p>Underestimating value of property</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43B__subsec-3">
              <num>3</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-3__sec-43B__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a debt arose because the debtor, the debtor’s partner, or the debtor’s parent or parents underestimated the value of particular property; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-3__sec-43B__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the estimate was made in good faith; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-3__sec-43B__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the value of the property was not able to be easily determined when the estimate was made;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> must waive the right to recover the proportion of the debt attributable to the underestimate.</p>
                  <p>Proportion of a debt</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43B__subsec-4">
              <num>4</num>
              <content>
                <p>For the purposes of this section, a proportion of a debt may be 100% of the debt.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43B__subsec-5">
              <num>5</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>child</i></b>: without limiting who is a child of a person for the purposes of this section, someone is the <b><i>child</i></b> of a person if he or she is a child of the person within the meaning of the <i>Family Law Act 1975</i>.</p>
                <p><b><i>parent</i></b>, in relation to a person, means:</p>
              </content>
              <paragraph eId="part-6__dvs-3__sec-43B__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	if the person is not an adopted child—a natural parent of the person or someone of whom the person is a child because of the definition of <b><i>child</i></b> in this section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-3__sec-43B__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>if the person is an adopted child—an adoptive parent of the person.</p>
                </content>
                <content>
                  <p><b><i>partner</i></b> has the same meaning as in the <i>Social Security Act 1991</i>.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-3__sec-43C">
            <num>43C</num>
            <heading>Waiver of debt relating to an offence</heading>
            <subsection eId="part-6__dvs-3__sec-43C__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-3__sec-43C__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a debtor has been convicted of an offence that gave rise to a proportion of a debt; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-3__sec-43C__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> must waive the right to recover the proportion of the debt.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43C__subsec-2">
              <num>2</num>
              <content>
                <p>For the purposes of this section, a proportion of a debt may be 100% of the debt.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-3__sec-43D">
            <num>43D</num>
            <heading>Waiver of small debt</heading>
            <content>
              <p>		The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in <i>Social Security Act 1991</i>.<ref href="#sec-1237A">section 1237A</ref>AA of the </p>
            </content>
            <authorialNote placement="end" eId="note-44" marker="44">
              <content>
                <p>Note 1:	The amount referred to in <i>Social Security Act 1991</i> is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.<ref href="#sec-1237A">section 1237A</ref>AA of the </p>
              </content>
            </authorialNote>
            <authorialNote placement="end" eId="note-45" marker="45">
              <content>
                <p>Note 2:	If <role refersTo="#secretary">the Secretary</role> suspects that there may have been fraud or serious non-compliance in relation to a debt waived under this section, the waiver does not prevent <role refersTo="#secretary">the Secretary</role> from taking further appropriate action against the debtor or any other person.</p>
              </content>
            </authorialNote>
            <authorialNote placement="end" eId="note-46" marker="46">
              <content>
                <p>Note 3:	See also <ref href="#sec-44">section 44</ref> (non-recovery of certain amounts).</p>
              </content>
            </authorialNote>
          </section>
          <section eId="part-6__dvs-3__sec-43E">
            <num>43E</num>
            <heading>Waiver in relation to settlements</heading>
            <content>
              <p>Settlement of civil action</p>
            </content>
            <subsection eId="part-6__dvs-3__sec-43E__subsec-1">
              <num>1</num>
              <content>
                <p>If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, <role refersTo="#secretary">the Secretary</role> must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.</p>
              </content>
              <content>
                <p>Settlement of proceedings before the ART</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43E__subsec-2">
              <num>2</num>
              <content>
                <p>If <role refersTo="#secretary">the Secretary</role> has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, <role refersTo="#secretary">the Secretary</role> must waive the right to recover the difference between the debt and the amount that is the subject of the settlement.</p>
              </content>
              <content>
                <p>Waiver where at least 80% of debt recovered and debtor cannot pay more</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43E__subsec-3">
              <num>3</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-3__sec-43E__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the Commonwealth has recovered at least 80% of the original value of a debt from a debtor; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-3__sec-43E__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the Commonwealth and the debtor agree that the recovery is in full satisfaction of the whole of the debt; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-3__sec-43E__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the debtor cannot repay a greater proportion of the debt;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> must waive the right to recover the remaining 20% or less of the value of the original debt.</p>
                  <p>Agreement for part-payment in satisfaction of outstanding debt</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43E__subsec-4">
              <num>4</num>
              <content>
                <p>	(4)	If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount of the debt outstanding at the time of the agreement (the <b><i>unpaid amount</i></b>), the Secretary must waive the right to recover the difference between the unpaid amount and the agreed amount.</p>
              </content>
              <content>
                <p>Limits on agreement to accept part-payment in satisfaction of outstanding debt</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43E__subsec-5">
              <num>5</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must not make an agreement described in subsection (4) unless <role refersTo="#secretary">the Secretary</role> is satisfied that:</p>
              </content>
              <paragraph eId="part-6__dvs-3__sec-43E__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>the debtor cannot repay more of the debt than the agreed amount; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-3__sec-43E__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>the agreed amount is at least the present value of the unpaid amount repaid in instalments whose amount and timing are determined by <role refersTo="#secretary">the Secretary</role>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-3__sec-43E__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>it would take at least 12 months to recover the unpaid amount under this Part if subsection (4) did not apply.</p>
                </content>
                <content>
                  <p>Formula for working out present value of unpaid amount</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43E__subsec-6">
              <num>6</num>
              <content>
                <p>	(6)	For the purposes of subsection (5), the <b><i>present value of the unpaid amount </i></b>is the amount worked out in accordance with the following formula:</p>
              </content>
              <figure>
                <img src="corpus/images/student-assistance-act-1973-fig-11.png" alt=""/>
              </figure>
              <content>
                <p>where:</p>
                <p><b><i>annual repayment</i></b> is the amount of the debt that the Secretary believes would be recovered under this Part in a year if subsection (4) did not apply in relation to the debt.</p>
                <p><b><i>interest</i></b> is the annual rate of interest specified by the Minister in a written notice.</p>
                <p><b><i>repayment period</i></b> is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year.</p>
                <p>Facts:	Terry owed a debt of $8,000 to the Commonwealth. He has repaid $2,000 with the remaining debt being $6,000.</p>
                <p>Terry, with the assistance of his mother, offers to make a single payment of $4,700 in full satisfaction, leaving $1,300 of the debt unpaid. Without Terry’s mother’s assistance, Terry can only pay fortnightly instalments amounting to $1,200 a year and, at that rate, would take 5 years to pay the remaining $6,000.</p>
                <p>Assume that <role refersTo="#minister">the Minister</role> has specified an interest rate of 10%.</p>
                <p>Result:	The present value of the unpaid amount of $6,000 to be repaid in 5 years at a 10% interest rate is worked out as follows:</p>
              </content>
              <hcontainer name="example">
                <content>
                  <p>Example:</p>
                </content>
              </hcontainer>
              <figure>
                <img src="corpus/images/student-assistance-act-1973-fig-12.png" alt=""/>
              </figure>
              <content>
                <p>As the proposed payment of $4,700 is more than the present value of the unpaid amount (which is $4,548 as shown), and as the other conditions in subsection (5) apply, <role refersTo="#secretary">the Secretary</role> may accept Terry’s offer and make an agreement with him as described in subsection (4).</p>
                <p>If <role refersTo="#secretary">the Secretary</role> makes the agreement, <role refersTo="#secretary">the Secretary</role> must, in accordance with subsection (4), waive the remaining $1,300 of the debt (being the difference between the unpaid amount of $6,000 and the agreed amount of $4,700).</p>
                <p>Notice is a legislative instrument</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-3__sec-43E__subsec-7">
              <num>7</num>
              <content>
                <p>	(7)	A notice described in the definition of <b><i>interest</i></b> in subsection (6) is a legislative instrument.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-3__sec-43F">
            <num>43F</num>
            <heading>Waiver in special circumstances</heading>
            <content>
              <p><role refersTo="#secretary">The Secretary</role> may waive the right to recover all or part of a debt if <role refersTo="#secretary">the Secretary</role> is satisfied that:</p>
            </content>
            <paragraph eId="part-6__dvs-3__sec-43F__para-a">
              <num>a</num>
              <content>
                <p>one of the following subparagraphs applies:</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-3__sec-43F__para-i">
              <num>i</num>
              <content>
                <p>the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-3__sec-43F__para-ii">
              <num>ii</num>
              <content>
                <p>the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-3__sec-43F__para-iii">
              <num>iii</num>
              <content>
                <p>the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-3__sec-43F__para-iv">
              <num>iv</num>
              <content>
                <p>the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-3__sec-43F__para-b">
              <num>b</num>
              <content>
                <p>there are special circumstances (other than financial hardship alone) that make it desirable to waive; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-3__sec-43F__para-c">
              <num>c</num>
              <content>
                <p>it is more appropriate to waive than to write off the debt or part of the debt.</p>
              </content>
              <authorialNote placement="end" eId="note-47" marker="47">
                <content>
                  <p>Note:	Section 43 allows <role refersTo="#secretary">the Secretary</role> to write off a debt on behalf of the Commonwealth.</p>
                </content>
              </authorialNote>
            </paragraph>
          </section>
        </division>
        <division eId="part-6__dvs-4">
          <num>4</num>
          <heading>Departure prohibition orders</heading>
          <content>
            <p>Subdivision A—Secretary may make departure prohibition orders</p>
          </content>
          <section eId="part-6__dvs-4__sec-43G">
            <num>43G</num>
            <heading>Secretary may make departure prohibition orders</heading>
            <subsection eId="part-6__dvs-4__sec-43G__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	The Secretary may make an order (a <b><i>departure prohibition order</i></b>) prohibiting a person from departing from Australia for a foreign country if:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43G__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person has one or more debts to the Commonwealth under this Part; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43G__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>there are not arrangements satisfactory to <role refersTo="#secretary">the Secretary</role> for the one or more debts to be wholly paid; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43G__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43G__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>having wholly paid the one or more debts; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43G__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>there being arrangements satisfactory to <role refersTo="#secretary">the Secretary</role> for the one or more debts to be wholly paid.</p>
                </content>
                <content>
                  <p>Matters to be taken into account in making order</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43G__subsec-2">
              <num>2</num>
              <content>
                <p>Before making an order under this section, <role refersTo="#secretary">the Secretary</role> must have regard to the following matters:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43G__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the capacity of the person to pay the one or more debts;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43G__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>whether any action has been taken to recover any such debt, and the outcome of the recovery action;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43G__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>the length of time for which any such debt has remained unpaid after the day on which it became due and payable;</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43G__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>such other matters as <role refersTo="#secretary">the Secretary</role> considers appropriate.</p>
                </content>
                <content>
                  <p>Form of order</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43G__subsec-3">
              <num>3</num>
              <content>
                <p>A departure prohibition order must be in a form approved by <role refersTo="#secretary">the Secretary</role>.</p>
              </content>
              <content>
                <p>Subdivision B—Departure from Australia of debtors prohibited</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43H">
            <num>43H</num>
            <heading>Departure from Australia of debtors prohibited</heading>
            <content>
              <p>A person must not depart from Australia for a foreign country if:</p>
            </content>
            <paragraph eId="part-6__dvs-4__sec-43H__para-a">
              <num>a</num>
              <content>
                <p>a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-4__sec-43H__para-b">
              <num>b</num>
              <content>
                <p>the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate.</p>
              </content>
              <hcontainer name="penalty">
                <content>
                  <p>Penalty:	<quantity refersTo="#custodialSentence">Imprisonment for 12 months</quantity>.</p>
                </content>
              </hcontainer>
              <content>
                <p>Subdivision C—Other rules for departure prohibition orders</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-6__dvs-4__sec-43J">
            <num>43J</num>
            <heading>Notification requirements for departure prohibition orders</heading>
            <subsection eId="part-6__dvs-4__sec-43J__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies if <role refersTo="#secretary">the Secretary</role> makes a departure prohibition order in respect of a person.</p>
              </content>
              <content>
                <p>Notifying person of order</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43J__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must notify the person that the order has been made.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43J__subsec-3">
              <num>3</num>
              <content>
                <p>The notice must be in a form approved by <role refersTo="#secretary">the Secretary</role> and must be given as soon as practicable after making the order.</p>
              </content>
              <content>
                <p>Notifying other persons of order</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43J__subsec-4">
              <num>4</num>
              <content>
                <p>	(4)	Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give the Secretary of the Department administered by the Minister administering the <i>Migration Act 1958</i> a copy of the order, and information likely to facilitate identification of the person, for the purposes of administering that Act.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43J__subsec-5">
              <num>5</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as <role refersTo="#secretary">the Secretary</role> considers appropriate in the circumstances, being persons declared in an instrument under subsection (6).</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43J__subsec-6">
              <num>6</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may, by legislative instrument, declare persons for the purposes of subsection (5).</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43J__subsec-7">
              <num>7</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must give a copy of the order or information under subsection (4) or (5) as soon as practicable after making the order.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43K">
            <num>43K</num>
            <heading>Operation of departure prohibition order</heading>
            <subsection eId="part-6__dvs-4__sec-43K__subsec-1">
              <num>1</num>
              <content>
                <p>A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court.</p>
              </content>
              <authorialNote placement="end" eId="note-48" marker="48">
                <content>
                  <p>Note:	Subdivision E deals with appeals to the Federal Court of Australia or the Federal Circuit and Family Court of Australia (<ref href="#dvs-2">Division 2</ref>) against the making of departure prohibition orders.</p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43K__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the <i>Migration Act 1958</i>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43L">
            <num>43L</num>
            <heading>Revocation and variation of departure prohibition orders</heading>
            <subsection eId="part-6__dvs-4__sec-43L__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must revoke a departure prohibition order in respect of a person if:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43L__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person no longer has any debts to the Commonwealth under this Part; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43L__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>there are arrangements satisfactory to <role refersTo="#secretary">the Secretary</role> for the one or more debts the person has to the Commonwealth under this Part to be wholly paid; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43L__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> is satisfied that the one or more debts the person has to the Commonwealth under this Part are completely irrecoverable.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43L__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may revoke or vary a departure prohibition order in respect of a person if <role refersTo="#secretary">the Secretary</role> considers it desirable to do so.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43L__subsec-3">
              <num>3</num>
              <content>
                <p>A revocation or variation, under this section, of a departure prohibition order may be:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43L__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>on application by the person in a form approved by <role refersTo="#secretary">the Secretary</role>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43L__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>on <role refersTo="#secretary">the Secretary</role>’s own initiative.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43M">
            <num>43M</num>
            <heading>Notification requirements for revocations and variations</heading>
            <subsection eId="part-6__dvs-4__sec-43M__subsec-1">
              <num>1</num>
              <content>
                <p>If <role refersTo="#secretary">the Secretary</role> revokes or varies a departure prohibition order in respect of a person, <role refersTo="#secretary">the Secretary</role> must give notice of the revocation or variation to:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43M__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43M__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>each person to whom a copy of the departure prohibition order was given under subsection 43J(4) or (5).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43M__subsec-2">
              <num>2</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43M__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person makes an application under paragraph 43L(3)(a) for the revocation or variation of a departure prohibition order; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43M__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> refuses to revoke or vary the order;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> must give notice of the refusal to the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43M__subsec-3">
              <num>3</num>
              <content>
                <p>A notice under this section must be in a form approved by <role refersTo="#secretary">the Secretary</role> and must be given as soon as practicable after the decision concerned is made.</p>
              </content>
              <content>
                <p>Subdivision D—Departure authorisation certificates</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43N">
            <num>43N</num>
            <heading>Application for departure authorisation certificate</heading>
            <subsection eId="part-6__dvs-4__sec-43N__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	A person in respect of whom a departure prohibition order is in force may apply for a certificate (a <b><i>departure authorisation certificate</i></b>) authorising the person to depart from Australia for a foreign country.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43N__subsec-2">
              <num>2</num>
              <content>
                <p>The application must be in a form approved by <role refersTo="#secretary">the Secretary</role>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43P">
            <num>43P</num>
            <heading>When Secretary must issue departure authorisation certificate</heading>
            <subsection eId="part-6__dvs-4__sec-43P__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies if a person makes an application under <ref href="#sec-43N">section 43N</ref> for a departure authorisation certificate.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43P__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must issue the departure authorisation certificate if <role refersTo="#secretary">the Secretary</role> is satisfied:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43P__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>that, if the certificate is issued:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43P__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>it is likely that the person will depart from Australia and return to Australia within a period that <role refersTo="#secretary">the Secretary</role> considers appropriate; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43P__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>it is likely that, within a period that <role refersTo="#secretary">the Secretary</role> considers appropriate, <role refersTo="#secretary">the Secretary</role> will be required by subsection 43L(1) to revoke the departure prohibition order in respect of the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43P__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>that it is not necessary for the person to give security under <ref href="#sec-43Q">section 43Q</ref> for the person’s return to Australia.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43P__subsec-3">
              <num>3</num>
              <content>
                <p>If <role refersTo="#secretary">the Secretary</role> is not satisfied as mentioned in subsection (2), <role refersTo="#secretary">the Secretary</role> must issue the departure authorisation certificate if:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43P__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the person has given security under <ref href="#sec-43Q">section 43Q</ref> for the person’s return to Australia; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43P__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if the person is unable to give such security, <role refersTo="#secretary">the Secretary</role> is satisfied:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43P__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>that the certificate should be issued on humanitarian grounds; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43P__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>that refusing to issue the certificate will be detrimental to Australia’s interests.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43Q">
            <num>43Q</num>
            <heading>Security for person’s return to Australia</heading>
            <subsection eId="part-6__dvs-4__sec-43Q__subsec-1">
              <num>1</num>
              <content>
                <p>A person may give such security as <role refersTo="#secretary">the Secretary</role> considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and <role refersTo="#secretary">the Secretary</role> and is specified in the departure authorisation certificate.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43Q__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may substitute a later day for the day mentioned in subsection (1):</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43Q__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>on application by the person in a form approved by <role refersTo="#secretary">the Secretary</role>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43Q__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>on <role refersTo="#secretary">the Secretary</role>’s own initiative.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43Q__subsec-3">
              <num>3</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may refuse an application by a person to substitute a later day if:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43Q__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the person refuses to increase the value of the security already given to a level that <role refersTo="#secretary">the Secretary</role> considers appropriate; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43Q__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the person refuses to give such further security as <role refersTo="#secretary">the Secretary</role> considers appropriate; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43Q__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> considers that it would not be appropriate to substitute the later day.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43R">
            <num>43R</num>
            <heading>What departure authorisation certificate must authorise</heading>
            <subsection eId="part-6__dvs-4__sec-43R__subsec-1">
              <num>1</num>
              <content>
                <p>A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43R__subsec-2">
              <num>2</num>
              <content>
                <p>The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43S">
            <num>43S</num>
            <heading>Notification requirements for departure authorisation certificates</heading>
            <subsection eId="part-6__dvs-4__sec-43S__subsec-1">
              <num>1</num>
              <content>
                <p>If <role refersTo="#secretary">the Secretary</role> issues a departure authorisation certificate in respect of a person, <role refersTo="#secretary">the Secretary</role> must, as soon as practicable, give a copy of the certificate to:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43S__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43S__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 43J(4) or (5).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43S__subsec-2">
              <num>2</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43S__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person makes an application under <ref href="#sec-43N">section 43N</ref> for a departure authorisation certificate; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43S__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> refuses to issue the certificate;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> must give notice of the refusal to the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43S__subsec-3">
              <num>3</num>
              <content>
                <p>The notice must be in a form approved by <role refersTo="#secretary">the Secretary</role> and must be given as soon as practicable after the refusal.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43T">
            <num>43T</num>
            <heading>Notification requirements for substituted days</heading>
            <subsection eId="part-6__dvs-4__sec-43T__subsec-1">
              <num>1</num>
              <content>
                <p>If, under <role refersTo="#secretary">the Secretary</role> substitutes a later day for a person’s return to Australia, <role refersTo="#secretary">the Secretary</role> must give notice of that decision to:<ref href="#sec-43Q">section 43Q</ref>, </p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43T__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43T__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>each person to whom a copy of the departure prohibition order in respect of the person was given under subsection 43J(4) or (5).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43T__subsec-2">
              <num>2</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43T__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person makes an application under paragraph 43Q(2)(a) to substitute a later day for the person’s return to Australia; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43T__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> refuses the application;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> must give notice of the refusal to the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43T__subsec-3">
              <num>3</num>
              <content>
                <p>A notice under this section must be in a form approved by <role refersTo="#secretary">the Secretary</role> and must be given as soon as practicable after the decision concerned is made.</p>
              </content>
              <content>
                <p>Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43U">
            <num>43U</num>
            <heading>Appeals to courts against making of departure prohibition orders</heading>
            <subsection eId="part-6__dvs-4__sec-43U__subsec-1">
              <num>1</num>
              <content>
                <p>A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court of Australia or the Federal Circuit and Family Court of Australia (<ref href="#dvs-2">Division 2</ref>) against the making of the order.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43U__subsec-2">
              <num>2</num>
              <content>
                <p>This section has effect subject to Chapter III of the Constitution.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43V">
            <num>43V</num>
            <heading>Jurisdiction of courts</heading>
            <content>
              <p>The jurisdiction of a court under <ref href="#sec-43U">section 43U</ref> must be exercised by a single Judge.</p>
            </content>
          </section>
          <section eId="part-6__dvs-4__sec-43W">
            <num>43W</num>
            <heading>Orders of court on appeal</heading>
            <content>
              <p>A court hearing an appeal under <ref href="#sec-43U">section 43U</ref> against the making of a departure prohibition order may, in its discretion:</p>
            </content>
            <paragraph eId="part-6__dvs-4__sec-43W__para-a">
              <num>a</num>
              <content>
                <p>make an order setting aside the order; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-6__dvs-4__sec-43W__para-b">
              <num>b</num>
              <content>
                <p>dismiss the appeal.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-6__dvs-4__sec-43X">
            <num>43X</num>
            <heading>Review of decisions</heading>
            <subsection eId="part-6__dvs-4__sec-43X__subsec-1">
              <num>1</num>
              <content>
                <p>Applications may be made to the ART for review of a decision of <role refersTo="#secretary">the Secretary</role> under section 43L, 43P or 43Q.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43X__subsec-2">
              <num>2</num>
              <content>
                <p>Despite any provision of <role refersTo="#secretary">the Secretary</role> under this Division.<ref href="#part-9">Part 9</ref>, that Part does not apply in relation to any decision of </p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43X__subsec-3">
              <num>3</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>decision</i></b> has the same meaning as in the ART Act.</p>
                <p>Subdivision F—Enforcement</p>
              </content>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43Y">
            <num>43Y</num>
            <heading>Powers of officers of Customs and members of the Australian Federal Police</heading>
            <subsection eId="part-6__dvs-4__sec-43Y__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	This section applies if an officer (within the meaning of the <i>Customs Act 1901</i>), or a member of the Australian Federal Police, believes on reasonable grounds that:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43Y__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person is about to depart from Australia for a foreign country; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43Y__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>a departure prohibition order in respect of the person is in force; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43Y__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the person’s departure is not authorised by a departure authorisation certificate.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43Y__subsec-2">
              <num>2</num>
              <content>
                <p>The officer or member may:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43Y__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43Y__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43Y__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>a departure prohibition order in respect of the person is in force; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43Y__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43Y__subsec-3">
              <num>3</num>
              <content>
                <p>A person commits an offence if:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43Y__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the person is subject to a requirement under paragraph (2)(b); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43Y__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the person refuses or fails to comply with the requirement.</p>
                </content>
                <hcontainer name="penalty">
                  <content>
                    <p>Penalty:	<quantity refersTo="#penaltyUnit">30 penalty units</quantity>.</p>
                  </content>
                </hcontainer>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43Y__subsec-4">
              <num>4</num>
              <content>
                <p>Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.</p>
              </content>
              <authorialNote placement="end" eId="note-49" marker="49">
                <content>
                  <p>Note:	A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the <i>Criminal Code</i>.</p>
                </content>
              </authorialNote>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43Z">
            <num>43Z</num>
            <heading>Privilege against self-incrimination</heading>
            <subsection eId="part-6__dvs-4__sec-43Z__subsec-1">
              <num>1</num>
              <content>
                <p>An individual is not excused from answering a question, or producing a document, under paragraph 43Y(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43Z__subsec-2">
              <num>2</num>
              <content>
                <p>However:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43Z__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the answer given or document produced; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43Z__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>answering the question or producing the document; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43Z__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document;</p>
                </content>
                <content>
                  <p>are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under <i>Criminal Code</i> in relation to answering the question or producing the document.<ref href="#sec-137">section 137</ref>.1 or 137.2 of the </p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43ZA">
            <num>43ZA</num>
            <heading>Production of authority to depart</heading>
            <subsection eId="part-6__dvs-4__sec-43ZA__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43ZA__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a departure prohibition order in respect of a person is in force; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43ZA__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the person is about to depart from Australia for a foreign country; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43ZA__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the person’s departure is authorised by a departure authorisation certificate;</p>
                </content>
                <content>
                  <p>an officer (within the meaning of the <i>Customs Act 1901</i>), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-6__dvs-4__sec-43ZA__subsec-2">
              <num>2</num>
              <content>
                <p>A person commits an offence of strict liability if:</p>
              </content>
              <paragraph eId="part-6__dvs-4__sec-43ZA__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	an officer (within the meaning of the <i>Customs Act 1901</i>), or a member of the Australian Federal Police, has made a request of the person under subsection (1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-6__dvs-4__sec-43ZA__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the person refuses or fails to comply with the request.</p>
                </content>
                <hcontainer name="penalty">
                  <content>
                    <p>Penalty for contravention of this subsection:	<quantity refersTo="#penaltyUnit">5 penalty units</quantity>.</p>
                  </content>
                </hcontainer>
                <content>
                  <p>Subdivision G—Interpretation</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-6__dvs-4__sec-43ZB">
            <num>43ZB</num>
            <heading>Interpretation—departure from Australia for foreign country</heading>
            <content>
              <p>A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.</p>
            </content>
          </section>
          <section eId="part-6__dvs-4__sec-43ZC">
            <num>43ZC</num>
            <heading>Meaning of Australia</heading>
            <content>
              <p>		For the purposes of this Division, <b><i>Australia</i></b>, when used in a geographical sense, includes the external Territories.</p>
            </content>
          </section>
        </division>
        <division eId="part-6__dvs-5">
          <num>5</num>
          <heading>Other matters</heading>
          <section eId="part-6__dvs-5__sec-44">
            <num>44</num>
            <heading>Non-recovery of certain amounts</heading>
            <content>
              <p>		If a record of an amount less than the amount referred to in <i>Social Security Act 1991</i> is entered into the records of the Human Services Department, the Secretary must waive the Commonwealth’s right to raise a debt in respect of the whole or a part of the amount if, were the Commonwealth to exercise that right, the resulting debt would be a debt to which this Part applies.<ref href="#sec-1237A">section 1237A</ref>AA of the </p>
            </content>
            <authorialNote placement="end" eId="note-50" marker="50">
              <content>
                <p>Note 1:	The amount referred to in <i>Social Security Act 1991</i> is indexed on each 1 July (see sections 1191 to 1194 of that Act). Immediately before 1 July 2026, the amount was $250.<ref href="#sec-1237A">section 1237A</ref>AA of the </p>
              </content>
            </authorialNote>
            <authorialNote placement="end" eId="note-51" marker="51">
              <content>
                <p>Note 2:	See also <ref href="#sec-43D">section 43D</ref> (waiver of small debt).</p>
              </content>
            </authorialNote>
            <authorialNote placement="end" eId="note-52" marker="52">
              <content>
                <p>Note 3:	A waiver under this section of the Commonwealth’s right to raise a debt in respect of an amount does not prevent <role refersTo="#secretary">the Secretary</role> from considering whether any person may have engaged in fraud or serious non-compliance in relation to the amount and taking further appropriate action.</p>
              </content>
            </authorialNote>
          </section>
          <section eId="part-6__dvs-5__sec-44A">
            <num>44A</num>
            <heading>Secretary may arrange for use of computer programs to make decisions</heading>
            <subsection eId="part-6__dvs-5__sec-44A__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may arrange for the use, under <role refersTo="#secretary">the Secretary</role>’s control, of computer programs for any purposes for which an officer may make a decision that is the doing of a thing under section 43D (waiver of small debt) or section 44 (non-recovery of certain amounts).</p>
              </content>
            </subsection>
            <subsection eId="part-6__dvs-5__sec-44A__subsec-2">
              <num>2</num>
              <content>
                <p>A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by <role refersTo="#secretary">the Secretary</role>.</p>
              </content>
            </subsection>
          </section>
        </division>
      </part>
      <part eId="part-7">
        <num>7</num>
        <heading>Miscellaneous</heading>
        <division eId="part-7__dvs-1">
          <num>1</num>
          <heading>Provision and use of tax file numbers</heading>
          <section eId="part-7__dvs-1__sec-45">
            <num>45</num>
            <heading>Requesting tax file numbers</heading>
            <subsection eId="part-7__dvs-1__sec-45__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may request, but not compel, a person in Australia to give <role refersTo="#secretary">the Secretary</role> a statement of the person’s tax file number if the person:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-45__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>is making, or has made, a claim for a benefit under a current special educational assistance scheme; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-45__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>is receiving a benefit under a current special educational assistance scheme.</p>
                </content>
                <authorialNote placement="end" eId="note-53" marker="53">
                  <content>
                    <p>Note:	For the consequences of not satisfying the request, see <ref href="#sec-47">section 47</ref>.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-45__subsec-2">
              <num>2</num>
              <content>
                <p>A request under this section may be made orally or in writing.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-7__dvs-1__sec-46">
            <num>46</num>
            <heading>How request for tax file number is satisfied</heading>
            <content>
              <p>Satisfying request for tax file number</p>
            </content>
            <subsection eId="part-7__dvs-1__sec-46__subsec-1">
              <num>1</num>
              <content>
                <p>If <role refersTo="#secretary">the Secretary</role> requests a person under section 45 to give <role refersTo="#secretary">the Secretary</role> a statement of the person’s tax file number, the person satisfies the request by giving <role refersTo="#secretary">the Secretary</role>, within the period mentioned in subsection (2) of this section (if applicable):</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the statement of the person’s tax file number; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>both of the following:</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>a TFN declaration that contains the statement required by subsection (3) of this section;</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>a document in which the person authorises <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> to tell <role refersTo="#secretary">the Secretary</role> the matters mentioned in subsection (4) of this section.</p>
                </content>
                <content>
                  <p>Period for satisfying request—person is receiving a benefit under a current special educational assistance scheme</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-46__subsec-2">
              <num>2</num>
              <content>
                <p>If the person is receiving a benefit under a current special educational assistance scheme, the material mentioned in paragraph (1)(a) or (b) must be given <quantity refersTo="#deadline">within 28 days</quantity> after the making of the request.</p>
              </content>
              <content>
                <p>Requirements for declarations</p>
              </content>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-46__subsec-3">
              <num>3</num>
              <content>
                <p>For the purposes of subparagraph (1)(b)(i), the statement is:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a statement that the person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>has a tax file number but does not know what it is; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>has asked <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> to inform the person of the person’s tax file number; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>a statement that an application by the person for a tax file number is pending.</p>
                </content>
                <content>
                  <p>Requirements for authorisation documents</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-46__subsec-4">
              <num>4</num>
              <content>
                <p>For the purposes of subparagraph (1)(b)(ii), the matters are as follows:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>if the TFN declaration contains a statement mentioned in paragraph (3)(a):</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>whether the person has a tax file number; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>if the person has a tax file number—that number;</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if the TFN declaration contains a statement mentioned in paragraph (3)(b):</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>if a tax file number is issued to the person—that number; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-46__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>if the application for a tax file number is refused or is withdrawn—that fact.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-7__dvs-1__sec-47">
            <num>47</num>
            <heading>Consequences of not giving tax file number</heading>
            <content>
              <p>Consequences of not satisfying request for tax file number</p>
            </content>
            <subsection eId="part-7__dvs-1__sec-47__subsec-1">
              <num>1</num>
              <content>
                <p>If <role refersTo="#secretary">the Secretary</role> makes a request of a person under section 45, the consequences set out in the following table apply if the person does not satisfy the request in accordance with section 46.</p>
              </content>
              <table>
                <tr>
                  <th>Consequences of not satisfying request for tax file number</th>
                  <th>Consequences of not satisfying request for tax file number</th>
                  <th>Consequences of not satisfying request for tax file number</th>
                </tr>
                <tr>
                  <td>Item</td>
                  <td>If the request under section 45 was given to …</td>
                  <td>the consequence is …</td>
                </tr>
                <tr>
                  <td>1</td>
                  <td>a person:
(a) who is making a claim for a benefit under a current special educational assistance scheme; or
(b) who has made a claim for a benefit under a current special educational assistance scheme, but the claim has not been determined</td>
                  <td>the benefit is not payable</td>
                </tr>
                <tr>
                  <td>2</td>
                  <td>a person who is receiving a benefit under a current special educational assistance scheme</td>
                  <td>at the end of 28 days after the Secretary made the request, the benefit ceases to be payable</td>
                </tr>
              </table>
              <authorialNote placement="end" eId="note-54" marker="54">
                <content>
                  <p>Note:	<role refersTo="#secretary">The Secretary</role> may exempt a person from the operation of this subsection: see subsection (3).</p>
                </content>
              </authorialNote>
              <content>
                <p>Consequences of person not having tax file number after giving declaration</p>
              </content>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-47__subsec-2">
              <num>2</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-47__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> makes a request of a person under section 45; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-47__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the person satisfies the request by giving <role refersTo="#secretary">the Secretary</role>:</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-47__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>a TFN declaration that contains the statement required by subsection 46(3); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-47__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>a document in which the person authorises <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> to tell <role refersTo="#secretary">the Secretary</role> the matters mentioned in subsection 46(4); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-47__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p><role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> tells <role refersTo="#secretary">the Secretary</role> that the person does not have a tax file number or that any of the following apply in relation to the person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-47__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the person has not applied for a tax file number;</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-47__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>an application by the person for a tax file number has been refused;</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-47__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>the person has withdrawn an application for a tax file number;</p>
                </content>
                <content>
                  <p>the consequences set out in the following table apply.</p>
                </content>
                <table>
                  <tr>
                    <th>Consequences of person not having tax file number after giving declaration</th>
                    <th>Consequences of person not having tax file number after giving declaration</th>
                    <th>Consequences of person not having tax file number after giving declaration</th>
                  </tr>
                  <tr>
                    <td>Item</td>
                    <td>If the request under section 45 was given to …</td>
                    <td>the consequence is …</td>
                  </tr>
                  <tr>
                    <td>1</td>
                    <td>a person:
(a) who is making a claim for a benefit under a current special educational assistance scheme; or
(b) who has made a claim for a benefit under a current special educational assistance scheme, but the claim has not been determined</td>
                    <td>the benefit is not payable</td>
                  </tr>
                  <tr>
                    <td>2</td>
                    <td>a person who is receiving a benefit under a current special educational assistance scheme</td>
                    <td>the benefit ceases to be payable</td>
                  </tr>
                </table>
                <authorialNote placement="end" eId="note-55" marker="55">
                  <content>
                    <p>Note:	<role refersTo="#secretary">The Secretary</role> may exempt a person from the operation of this subsection: see subsection (3).</p>
                  </content>
                </authorialNote>
                <content>
                  <p>Exemptions</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-47__subsec-3">
              <num>3</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may exempt a person who has been given a request under section 45 from the operation of subsection (1) or (2) of this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-7__dvs-1__sec-47A">
            <num>47A</num>
            <heading>Use of tax file numbers</heading>
            <subsection eId="part-7__dvs-1__sec-47A__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	For the purposes of a current special educational assistance scheme, the Secretary may require the Commissioner of Taxation to provide the Secretary with information about people, including tax file numbers, that was contained in TFN declarations lodged with the Commissioner under <i>Income Tax Assessment Act 1936</i>.<ref href="#dvs-3">Division 3</ref> of <ref href="#part-V">Part V</ref>A of the </p>
              </content>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-47A__subsec-2">
              <num>2</num>
              <content>
                <p>Information provided to <role refersTo="#secretary">the Secretary</role> under a requirement made under subsection (1) may be used only for the following purposes:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-47A__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>to detect cases in which amounts of benefits under a current special educational assistance scheme have been paid when they should not have been paid;</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-47A__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>to verify, in respect of persons who have made claims for benefits under a current special educational assistance scheme, the qualification of those persons for those benefits;</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-47A__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>to establish whether the rates or amounts of benefits under a current special educational assistance scheme that are being, or have been, paid are, or were, correct.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-7__dvs-1__sec-48">
            <num>48</num>
            <heading>Obligation to notify happening of certain events</heading>
            <subsection eId="part-7__dvs-1__sec-48__subsec-1">
              <num>1</num>
              <content>
                <p>If a prescribed event happens in relation to a person who is receiving, or entitled to receive, an amount under a financial supplement contract or a current special educational assistance scheme, the person must notify the Department, in accordance with the regulations, of the happening of the event <quantity refersTo="#deadline">within 14 days</quantity>.</p>
              </content>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-48__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	Despite <i>Legislation Act 2003</i>, regulations for the purposes of subsection (1) relating to notifying the Department may apply, adopt or incorporate any matter contained in any instrument or other writing as in force or existing from time to time.<ref href="#sec-14">section 14</ref> of the </p>
              </content>
            </subsection>
          </section>
          <section eId="part-7__dvs-1__sec-49">
            <num>49</num>
            <heading>Offences</heading>
            <subsection eId="part-7__dvs-1__sec-49__subsec-1">
              <num>1</num>
              <content>
                <p>A person must not contravene subsection 48(1).</p>
              </content>
              <hcontainer name="penalty">
                <content>
                  <p>Penalty:	<quantity refersTo="#custodialSentence">Imprisonment for 12 months</quantity>.</p>
                </content>
              </hcontainer>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-49__subsec-1A">
              <num>1A</num>
              <content>
                <p>Subsection (1) does not apply if the person has a reasonable excuse.</p>
              </content>
              <authorialNote placement="end" eId="note-56" marker="56">
                <content>
                  <p>Note:	A defendant bears an evidential burden in relation to the matter in subsection (1A) (see subsection 13.3(3) of the <i>Criminal Code</i>).</p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-49__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	Where a person is convicted of an offence against subsection (1) of this section or an offence against <i>Criminal Code</i> that relates to this Act, the court may, in addition to imposing a penalty, order the person to pay to the Commonwealth an amount equal to any amount paid under this Act, or a current special educational assistance scheme, as a result of the act, failure or omission in respect of which the person was convicted.<ref href="#sec-135">section 135</ref>.2, 136.1, 137.1 or 137.2 of the </p>
              </content>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-49__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	For the purposes of subsection (2), a certificate by the Secretary stating that a specified amount is the amount paid to a specified person under this Act, or a current special educational assistance scheme, as a result of a specified act, failure or omission is prima facie<i> </i>evidence of the matters stated in the certificate.</p>
              </content>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-49__subsec-4">
              <num>4</num>
              <content>
                <p>A reference in this section to payment of an amount under this Act or to an amount paid under this Act includes a reference to payment of an amount or to an amount paid, as the case may be, under a financial supplement contract.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-7__dvs-1__sec-50">
            <num>50</num>
            <heading>Proceedings against corporations</heading>
            <subsection eId="part-7__dvs-1__sec-50__subsec-1">
              <num>1</num>
              <content>
                <p>Where, in proceedings for an offence against this Act or regulations made for the purposes of this Act in respect of any conduct engaged in by a corporation, it is necessary to establish the state of mind of the corporation, it is sufficient to show that a director, employee or agent of the corporation, being a director, employee or agent who engaged in the conduct within the scope of his or her actual or apparent authority, had the state of mind.</p>
              </content>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-50__subsec-2">
              <num>2</num>
              <content>
                <p>Any conduct engaged in on behalf of a corporation:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-50__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>by a director, employee or agent of the corporation within the scope of his or her actual or apparent authority; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-50__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>by any other person at the direction or with the consent or agreement (whether express or implied) of a director, employee or agent of the corporation, where the giving of such direction, consent or agreement is within the scope of the actual or apparent authority of the director, employee or agent;</p>
                </content>
                <content>
                  <p>shall be deemed, for the purposes of this Act and regulations made for the purposes of this Act, to have been engaged in by the corporation.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-50__subsec-3">
              <num>3</num>
              <content>
                <p>A reference in subsection (1) to the state of mind of a person includes a reference to the knowledge, intention, opinion, belief or purpose of the person and the person’s reasons for the intention, opinion, belief or purpose.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-7__dvs-1__sec-51">
            <num>51</num>
            <heading>Evidentiary certificates</heading>
            <subsection eId="part-7__dvs-1__sec-51__subsec-1">
              <num>1</num>
              <content>
                <p>A certificate by <role refersTo="#secretary">the Secretary</role> stating:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-51__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>that specified amounts have been paid, as a specified kind of payment, to or in relation to a specified person under this Act (including an amount that was paid as a student assistance benefit under this Act as in force before <date date="1998-07-01">1 July 1998</date>), a current special educational assistance scheme, or a former special educational assistance scheme, in relation to a specified period; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-51__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>that, on a specified day, a notice, to a specified effect, under subsection 40(1) was given to a specified person by <role refersTo="#secretary">the Secretary</role>;</p>
                </content>
                <content>
                  <p>is prima facie<i> </i>evidence of the matters stated in the certificate.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-51__subsec-2">
              <num>2</num>
              <content>
                <p>A certificate given by <role refersTo="#secretary">the Secretary</role> stating:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-51__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>that a specified amount was the principal sum at a particular time under a specified financial supplement contract; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-51__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>that a specified amount was the sum of the actual repayments, or the sum of the notional repayments, made before a particular time or during a particular period in respect of a specified financial supplement contract; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-51__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>that a specified amount was the amount, or the total of the amounts, of subsidy paid by the Commonwealth to a specified participating corporation in respect of a specified financial supplement contract in lieu of interest on the principal sum or in lieu of interest on the principal sum in relation to a specified period; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-51__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>that a specified amount was, at a particular time, the amount outstanding under a specified financial supplement contract; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-51__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>that a specified amount was, at a particular time, the indexation amount in relation to a specified financial supplement contract; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-51__subsec-2__para-f">
                <num>f</num>
                <content>
                  <p>that the rights, or specified rights, of a specified participating corporation in respect of a specified person under a specified financial supplement contract were assigned by the corporation to the Commonwealth on a specified date; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-51__subsec-2__para-g">
                <num>g</num>
                <content>
                  <p>that, on a specified day, a person had an FS debt or FS debts to the Commonwealth of a specified amount or specified amounts; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-51__subsec-2__para-h">
                <num>h</num>
                <content>
                  <p>that, on a specified day, a notice, to a specified effect, under a provision of <role refersTo="#secretary">the Secretary</role>;<ref href="#part-4A">Part 4A</ref> was given to a specified person by </p>
                </content>
                <content>
                  <p>is prima facie<i> </i>evidence of the matters stated in the certificate.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-51__subsec-3">
              <num>3</num>
              <content>
                <p>In any proceeding, a document purporting to be a certificate by <role refersTo="#secretary">the Secretary</role> under this section is taken, unless the contrary is established, to be such a certificate and to have been duly given.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-7__dvs-1__sec-55">
            <num>55</num>
            <heading>Time for instituting criminal proceedings</heading>
            <content>
              <p>Notwithstanding anything in any other law, proceedings for an offence against the regulations may be instituted within the period of 2 years after the commission of the offence.</p>
            </content>
          </section>
          <section eId="part-7__dvs-1__sec-55A">
            <num>55A</num>
            <heading>Appropriation</heading>
            <subsection eId="part-7__dvs-1__sec-55A__subsec-1">
              <num>1</num>
              <content>
                <p>Payment of benefit in relation to:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-55A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the Assistance for Isolated Children Scheme; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-55A__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the ABSTUDY Scheme (also known as the Aboriginal Study Assistance Scheme), other than in relation to the away-from-base element of that Scheme for mixed mode study;</p>
                </content>
                <content>
                  <p>is to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.</p>
                  <p>(1AAA)	Payments in relation to ABSTUDY student start-up loans are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-55A__subsec-1A">
              <num>1A</num>
              <content>
                <p>The following payments, namely:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-55A__subsec-1A__para-a">
                <num>a</num>
                <content>
                  <p>payments of subsidy to a participating corporation under an agreement entered into under <ref href="#sec-12D">section 12D</ref>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-55A__subsec-1A__para-b">
                <num>b</num>
                <content>
                  <p>payments to a participating corporation under paragraph 12QB(2)(c), 12QC(2)(c), 12S(2)(c), 12U(2)(b) or 12V(2)(b), subsection 12ZA(11) or paragraph 12ZB(b);</p>
                </content>
                <content>
                  <p>are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.</p>
                  <p>	(1AA)	The Consolidated Revenue Fund is appropriated as necessary for the purposes of <b> </b><i>Social Security Legislation (Youth Allowance Consequential and</i> <i>Related Measures) Act 1998.</i><ref href="#part-2">Part 2</ref> of Schedule 11 to the</p>
                </content>
                <authorialNote placement="end" eId="note-57" marker="57">
                  <content>
                    <p>Note:	<b> </b><i>Social Security Legislation (Youth Allowance Consequential and Related Measures) Act 1998 </i>makes various transitional provisions, with effect from 1 July 1998, that relate to the abolition of the Youth Training Allowance, AUSTUDY and Financial Supplement relating to AUSTUDY. Subsection (1AA) of this section enables money to be appropriated for purposes such as the payment of a benefit under the AUSTUDY scheme after 1 July 1998 following a review under a transitional provision in that Part of that Schedule. <ref href="#part-2">Part 2</ref> of Schedule 11 to the</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-55A__subsec-2">
              <num>2</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>benefit</i></b> includes an advance on account of benefit that is expected to become payable under a scheme mentioned in subsection (1).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-7__dvs-1__sec-56">
            <num>56</num>
            <heading>Regulations</heading>
            <subsection eId="part-7__dvs-1__sec-56__subsec-1">
              <num>1</num>
              <content>
                <p>The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which, by this Act, are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act, and, in particular:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>making provision in relation to the furnishing of information by applicants for benefits under a current special educational assistance scheme and by persons to whom such benefits have been granted; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-1__para-aa">
                <num>aa</num>
                <content>
                  <p>making provision in relation to the furnishing of information by applicants under the Student Financial Supplement Scheme or by persons who are parties to financial supplement contracts; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-1__para-ab">
                <num>ab</num>
                <content>
                  <p>making provision in relation to the furnishing of information relating to persons whose income or assets are required to be taken into account for the purpose of calculating a benefit under a current special educational assistance scheme; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-1__para-ac">
                <num>ac</num>
                <content>
                  <p>making provision in relation to the furnishing of information relating to persons whose income or assets are required to be taken into account for the purpose of determining the eligibility of a person to obtain financial supplement; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>making provision for and in relation to the giving of notices and other documents under this Act; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>prescribing penalties, of imprisonment for a period not exceeding 6 months or a fine not exceeding <quantity refersTo="#penaltyUnit">10 penalty units</quantity>, or both, for offences against the regulations.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-56__subsec-2">
              <num>2</num>
              <content>
                <p>Regulations may also be made under this section to prescribe matters in relation to any transitional matters (including prescribing any saving or application provisions) arising out of:</p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the abolition of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the youth training allowance; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the AUSTUDY scheme; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>that part of the Student Financial Supplement Scheme that is connected with the AUSTUDY scheme; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	their replacement by allowances, benefits or payments under the <i>Social Security Act 1991</i>.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-7__dvs-1__sec-56__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	Without limiting subsection (2), and in spite of any other provisions in this Act or any other Act, regulations under subsection (2) may modify the effect of a provision in <i>Social Security Legislation (Youth Allowance Consequential and Related Measures) Act 1998</i> so as to:<ref href="#part-2">Part 2</ref> of Schedule 11 to the </p>
              </content>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>enable a payment of a benefit under the AUSTUDY scheme (as previously in force under this Act) to be made to a person in respect of a period ending at the end of <date date="1998-07-03">3 July 1998</date> in specified circumstances; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	enable such a payment, to the extent that it relates to the period beginning on 1 July 1998 and ending at the end of 3 July 1998, to be disregarded in determining the person’s entitlement to any youth allowance or austudy payment under the <i>Social Security Act 1991</i>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-7__dvs-1__sec-56__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	enable the receipt by the person of any youth allowance or austudy payment under the <i>Social Security Act 1991</i>, to the extent that it relates to the period referred to in paragraph (b), to be disregarded in determining the person’s entitlement to the payment referred to in paragraph (a).</p>
                </content>
              </paragraph>
            </subsection>
          </section>
        </division>
      </part>
      <part eId="part-9">
        <num>9</num>
        <heading>Review of decisions</heading>
        <division eId="part-9__dvs-1">
          <num>1</num>
          <heading>Internal review</heading>
          <section eId="part-9__dvs-1__sec-302">
            <num>302</num>
            <heading>Application of Division</heading>
            <subsection eId="part-9__dvs-1__sec-302__subsec-1">
              <num>1</num>
              <content>
                <p>Unless otherwise stated, this Division applies to:</p>
              </content>
              <paragraph eId="part-9__dvs-1__sec-302__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>all decisions of an officer under this Act relating to the Student Financial Supplement Scheme; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-302__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>all decisions of an officer under this Act relating to the recovery of amounts paid under a current or former special educational assistance scheme.</p>
                </content>
                <authorialNote placement="end" eId="note-58" marker="58">
                  <content>
                    <p>Note:	For <b><i>officer</i></b> see subsection 3(1).</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-302__subsec-2">
              <num>2</num>
              <content>
                <p>This Division does not apply to:</p>
              </content>
              <paragraph eId="part-9__dvs-1__sec-302__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a decision to give a notice under subsection 11D(1) or 11F(1) (decision by Commissioner to notify Secretary that incorrect or cancelled tax file number has been given in relation to ABSTUDY student start-up loan); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-302__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>a decision that is a reviewable decision under <ref href="#sec-308A">section 308A</ref> (decision by Commissioner about deferring or amending assessment relating to ABSTUDY student start-up loans); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-302__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>a decision under <ref href="#sec-308D">section 308D</ref> or 308F (decision following reconsideration of a decision that is a reviewable decision under <ref href="#sec-308A">section 308A</ref>).</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-9__dvs-1__sec-303">
            <num>303</num>
            <heading>Secretary may review decisions</heading>
            <content>
              <p>Decisions that Secretary may review</p>
            </content>
            <subsection eId="part-9__dvs-1__sec-303__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may review a decision to which this Division applies if satisfied that there is sufficient reason to review the decision.</p>
              </content>
              <content>
                <p>Decisions that are not reviewed</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-303__subsec-2">
              <num>2</num>
              <content>
                <p>Subsection (1) does not apply to a decision of <role refersTo="#secretary">the Secretary</role> that relates to <role refersTo="#secretary">the Secretary</role>’s powers under section 327 to settle proceedings before the ART.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-303__subsec-2A">
              <num>2A</num>
              <content>
                <p>Subsection (1) does not apply to a decision made by the Employment Secretary approving an activity under the CSP.</p>
              </content>
              <content>
                <p>Applications to ART</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-303__subsec-3">
              <num>3</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may review a decision even if an application has been made to the ART for a review in relation to the decision.</p>
              </content>
              <content>
                <p>Secretary may affirm, vary or substitute</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-303__subsec-4">
              <num>4</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may:</p>
              </content>
              <paragraph eId="part-9__dvs-1__sec-303__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>affirm the decision; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-303__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>vary the decision; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-303__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>set the decision aside and substitute a new decision.</p>
                </content>
                <content>
                  <p>Notice to ART Principal Registrar</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-303__subsec-6">
              <num>6</num>
              <content>
                <p>If <role refersTo="#secretary">the Secretary</role> makes a decision under subsection (4) after a person has applied to the ART for a review in relation to the decision, <role refersTo="#secretary">the Secretary</role> must give written notice of <role refersTo="#secretary">the Secretary</role>’s decision to the ART Principal Registrar.</p>
              </content>
              <content>
                <p>Event taken to have occurred</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-303__subsec-7">
              <num>7</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-9__dvs-1__sec-303__subsec-7__para-a">
                <num>a</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> sets a decision aside under subsection (4); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-303__subsec-7__para-b">
                <num>b</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> is satisfied that an event that did not occur would have occurred if the decision had not been made;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> may, if satisfied that it is reasonable to do so, treat the event as having occurred for the purposes of this Act.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-9__dvs-1__sec-304">
            <num>304</num>
            <heading>Application for review</heading>
            <content>
              <p>People affected may apply for review</p>
            </content>
            <subsection eId="part-9__dvs-1__sec-304__subsec-1">
              <num>1</num>
              <content>
                <p>A person affected by a decision to which this Division applies may apply to <role refersTo="#secretary">the Secretary</role> for review of the decision.</p>
              </content>
              <content>
                <p>No application to decisions by Secretary</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-304__subsec-3">
              <num>3</num>
              <content>
                <p>Subsection (1) does not apply to a decision made by <role refersTo="#secretary">the Secretary</role> himself or herself.</p>
              </content>
              <content>
                <p>Review following application</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-304__subsec-4">
              <num>4</num>
              <content>
                <p>If a person applies under subsection (1) for review of a decision, <role refersTo="#secretary">the Secretary</role> or an authorised review officer may review the decision under section 306.</p>
              </content>
              <content>
                <p>Application taken to have been made</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-304__subsec-5">
              <num>5</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-9__dvs-1__sec-304__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>a person who may apply to <role refersTo="#secretary">the Secretary</role> for review of a decision under subsection (1) has not so applied; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-304__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>the person applies to the ART for review of the decision;</p>
                </content>
                <content>
                  <p>the person is taken to apply to <role refersTo="#secretary">the Secretary</role> for review of the decision under subsection (1) on the day on which the person applies to the ART.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-9__dvs-1__sec-305">
            <num>305</num>
            <heading>Secretary may continue payment pending outcome of application for review</heading>
            <content>
              <p>Declaration that payment to continue</p>
            </content>
            <subsection eId="part-9__dvs-1__sec-305__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-9__dvs-1__sec-305__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a decision to which this Division applies is an adverse decision; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-305__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the adverse decision depends on:</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-305__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>the exercise of a discretion by a person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-305__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>the holding of an opinion by a person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-305__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>a person applies to <role refersTo="#secretary">the Secretary</role> under subsection 304(1) for review of the adverse decision;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> may, by writing, declare that payment of Financial Supplement to which the decision relates is to continue, pending the determination of the review, as if the adverse decision had not been made.</p>
                  <p>Application of Act</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-305__subsec-2">
              <num>2</num>
              <content>
                <p>While a declaration under subsection (1) is in force in relation to the adverse decision, this Act (other than this Part) applies as if the adverse decision had not been made.</p>
              </content>
              <content>
                <p>Start and cessation of declaration</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-305__subsec-3">
              <num>3</num>
              <content>
                <p>A declaration under subsection (1) in relation to an adverse decision:</p>
              </content>
              <paragraph eId="part-9__dvs-1__sec-305__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>starts to have effect on the day on which the declaration is made or on the earlier day (if any) stated in the declaration; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-305__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>stops having effect if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-305__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>the application to <role refersTo="#secretary">the Secretary</role> for review of the adverse decision is withdrawn; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-305__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>the review of the adverse decision is determined by <role refersTo="#secretary">the Secretary</role>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-305__subsec-3__para-iii">
                <num>iii</num>
                <content>
                  <p>the declaration is revoked by <role refersTo="#secretary">the Secretary</role>.</p>
                </content>
                <content>
                  <p>Holding of an opinion</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-305__subsec-4">
              <num>4</num>
              <content>
                <p>	(4)	A reference in subsection (1) to a person’s <b><i>holding of an opinion</i></b> is a reference to the person’s holding the opinion whether or not this Act expressly requires the opinion to be held before making the decision concerned.</p>
              </content>
              <content>
                <p>Meaning of <b>adverse decision</b> </p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-305__subsec-5">
              <num>5</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>adverse decision</i></b> means a decision under section 12R or 12T to stop the payment of Financial Supplement to a person.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-9__dvs-1__sec-306">
            <num>306</num>
            <heading>Powers of Secretary or authorised review officer if application for review</heading>
            <content>
              <p>Secretary or review officer may affirm, vary or substitute</p>
            </content>
            <subsection eId="part-9__dvs-1__sec-306__subsec-1">
              <num>1</num>
              <content>
                <p>If an application for review of a decision is made under subsection 304(1), <role refersTo="#secretary">the Secretary</role> or an authorised review officer must:</p>
              </content>
              <paragraph eId="part-9__dvs-1__sec-306__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>affirm the decision; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-306__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>vary the decision; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-306__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>set the decision aside and substitute a new decision.</p>
                </content>
                <content>
                  <p>Notice to applicant</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-306__subsec-2">
              <num>2</num>
              <content>
                <p>If a person makes a decision under subsection (1), the person must give the applicant written notice of the decision.</p>
              </content>
              <authorialNote placement="end" eId="note-59" marker="59">
                <content>
                  <p>Note:	Meaning of <b><i>given</i></b>—sections 28A and 29 of the <i>Acts Interpretation Act</i><i> </i><i>1901 </i>provide that a notice is given: </p>
                </content>
              </authorialNote>
              <paragraph eId="part-9__dvs-1__sec-306__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>to a natural person if the notice is:</p>
                </content>
                <content>
                  <p>delivered personally; or</p>
                  <p>left at the last known address of the person; or</p>
                  <p>sent by prepaid post to the last known address of the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-306__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>to a body corporate if the notice is left at, or sent by prepaid post to, the head office or a registered office or a principal office of the body corporate.</p>
                </content>
                <content>
                  <p>Event taken to have occurred</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-306__subsec-3">
              <num>3</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-9__dvs-1__sec-306__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a person sets a decision aside under subsection (1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-306__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> is satisfied that an event that did not occur would have occurred if the decision had not been made;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> may, if satisfied that it is reasonable to do so, treat the event as having occurred for the purposes of this Act.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-9__dvs-1__sec-308">
            <num>308</num>
            <heading>Notification of further rights of review</heading>
            <content>
              <p>Contents of notice</p>
            </content>
            <subsection eId="part-9__dvs-1__sec-308__subsec-1">
              <num>1</num>
              <content>
                <p>If a person gives the applicant notice under subsection 306(2), the notice must include:</p>
              </content>
              <paragraph eId="part-9__dvs-1__sec-308__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a statement to the effect that the applicant may, subject to this Act and the ART Act, apply to the ART for review of the person’s decision; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-308__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>a statement about the person’s decision that:</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-308__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>sets out the reasons for the decision; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-308__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>sets out the findings by the person on material questions of fact; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1__sec-308__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>refers to the evidence or other material on which those findings were based.</p>
                </content>
                <content>
                  <p>Validity not affected</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1__sec-308__subsec-2">
              <num>2</num>
              <content>
                <p>A contravention of subsection (1) in relation to a decision does not affect the validity of the decision.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-9__dvs-1A">
          <num>1A</num>
          <heading>Internal review of certain Commissioner decisions relating to ABSTUDY student start-up loans</heading>
          <section eId="part-9__dvs-1A__sec-308A">
            <num>308A</num>
            <heading>Decisions reviewable under this Division</heading>
            <content>
              <p>		Each of the following is a <b><i>reviewable decision </i></b>for the purposes of this Division:</p>
            </content>
            <paragraph eId="part-9__dvs-1A__sec-308A__para-a">
              <num>a</num>
              <content>
                <p>a decision by <role refersTo="#commissioner">the Commissioner</role> under section 10K (Commissioner may defer making assessments);</p>
              </content>
            </paragraph>
            <paragraph eId="part-9__dvs-1A__sec-308A__para-b">
              <num>b</num>
              <content>
                <p>a decision by <role refersTo="#commissioner">the Commissioner</role> under section 10L (Commissioner may amend assessments).</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-9__dvs-1A__sec-308B">
            <num>308B</num>
            <heading>Commissioner must give reasons for reviewable decisions</heading>
            <subsection eId="part-9__dvs-1A__sec-308B__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role>’s notice to a person of the making of a reviewable decision must include reasons for the decision.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308B__subsec-2">
              <num>2</num>
              <content>
                <p>Subsection (1) does not affect an obligation, imposed upon <role refersTo="#commissioner">the Commissioner</role> by any other law, to give reasons for a decision.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-9__dvs-1A__sec-308C">
            <num>308C</num>
            <heading>Reviewer of decisions</heading>
            <subsection eId="part-9__dvs-1A__sec-308C__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	The Commissioner is the <b><i>reviewer </i></b>of a reviewable decision for the purposes of this Division, subject to subsection (2).</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308C__subsec-2">
              <num>2</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-9__dvs-1A__sec-308C__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the reviewable decision was made by a delegate of <role refersTo="#commissioner">the Commissioner</role>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308C__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the decision is to be reconsidered by a delegate of <role refersTo="#commissioner">the Commissioner</role>;</p>
                </content>
                <content>
                  <p>then the delegate who reconsiders the decision must be a person who:</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308C__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>was not involved in making the decision; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308C__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>occupies a position that is senior to that occupied by any person involved in making the decision.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-9__dvs-1A__sec-308D">
            <num>308D</num>
            <heading>Reviewer may reconsider reviewable decisions</heading>
            <subsection eId="part-9__dvs-1A__sec-308D__subsec-1">
              <num>1</num>
              <content>
                <p>The reviewer of a reviewable decision may reconsider the decision if the reviewer is satisfied that there is sufficient reason to do so.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308D__subsec-2">
              <num>2</num>
              <content>
                <p>The reviewer may reconsider the decision even if:</p>
              </content>
              <paragraph eId="part-9__dvs-1A__sec-308D__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>an application for reconsideration of the decision has been made under <ref href="#sec-308F">section 308F</ref>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308D__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the decision has been confirmed, varied or set aside under <ref href="#sec-308F">section 308F</ref> and an application has been made under <ref href="#sec-308H">section 308H</ref> for review of the decision.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308D__subsec-3">
              <num>3</num>
              <content>
                <p>Subject to subsection 308H(2), after reconsidering the decision, the reviewer must:</p>
              </content>
              <paragraph eId="part-9__dvs-1A__sec-308D__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>confirm the decision; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308D__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>vary the decision; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308D__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>set the decision aside and substitute a new decision.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308D__subsec-4">
              <num>4</num>
              <content>
                <p>	(4)	The reviewer’s decision (the <b><i>decision on review</i></b>) to confirm, vary or set aside the decision takes effect:</p>
              </content>
              <paragraph eId="part-9__dvs-1A__sec-308D__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>on the day specified in the decision on review; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308D__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if a day is not specified—on the day on which the decision on review was made.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308D__subsec-5">
              <num>5</num>
              <content>
                <p>The reviewer must give written notice of the decision on review to the person to whom that decision relates.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308D__subsec-6">
              <num>6</num>
              <content>
                <p>The notice:</p>
              </content>
              <paragraph eId="part-9__dvs-1A__sec-308D__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>must be given within a reasonable period after the decision is made; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308D__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>must contain a statement of the reasons for the reviewer’s decision on review.</p>
                </content>
                <authorialNote placement="end" eId="note-60" marker="60">
                  <content>
                    <p>Note:	Section 266 of the ART Act requires the person to be notified of the person’s review rights.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-9__dvs-1A__sec-308E">
            <num>308E</num>
            <heading>Notice to ART Principal Registrar</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-9__dvs-1A__sec-308E__para-a">
              <num>a</num>
              <content>
                <p>a reviewer makes a decision under subsection 308D(3); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-9__dvs-1A__sec-308E__para-b">
              <num>b</num>
              <content>
                <p>at the time of the reviewer’s decision, a person has applied to the ART for review of the decision reviewed by the reviewer;</p>
              </content>
              <content>
                <p>the reviewer must give the ART Principal Registrar written notice of the reviewer’s decision under subsection 308D(3).</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-9__dvs-1A__sec-308F">
            <num>308F</num>
            <heading>Reconsideration of reviewable decisions on request</heading>
            <subsection eId="part-9__dvs-1A__sec-308F__subsec-1">
              <num>1</num>
              <content>
                <p>A person whose interests are affected by a reviewable decision may request the reviewer to reconsider the decision.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308F__subsec-2">
              <num>2</num>
              <content>
                <p>The person’s request must be made by written notice given to the reviewer <quantity refersTo="#deadline">within 28 days</quantity>, or such longer period as the reviewer allows, after the day on which the person first received notice of the decision.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308F__subsec-3">
              <num>3</num>
              <content>
                <p>The notice must set out the reasons for making the request.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308F__subsec-4">
              <num>4</num>
              <content>
                <p>After receiving the request, the reviewer must reconsider the decision and:</p>
              </content>
              <paragraph eId="part-9__dvs-1A__sec-308F__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>confirm the decision; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308F__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>vary the decision; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308F__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>set the decision aside and substitute a new decision.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308F__subsec-5">
              <num>5</num>
              <content>
                <p>	(5)	The reviewer’s decision (the <b><i>decision on review</i></b>) to confirm, vary or set aside the decision takes effect:</p>
              </content>
              <paragraph eId="part-9__dvs-1A__sec-308F__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>on the day specified in the decision on review; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308F__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>if a day is not specified—on the day on which the decision on review was made.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308F__subsec-6">
              <num>6</num>
              <content>
                <p>The reviewer must give the person written notice of the decision on review.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308F__subsec-7">
              <num>7</num>
              <content>
                <p>The notice:</p>
              </content>
              <paragraph eId="part-9__dvs-1A__sec-308F__subsec-7__para-a">
                <num>a</num>
                <content>
                  <p>must be given within a reasonable period after the decision on review is made; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-1A__sec-308F__subsec-7__para-b">
                <num>b</num>
                <content>
                  <p>must contain a statement of the reasons for the decision on review.</p>
                </content>
                <authorialNote placement="end" eId="note-61" marker="61">
                  <content>
                    <p>Note:	Section 266 of the ART Act requires the person to be notified of the person’s review rights.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308F__subsec-8">
              <num>8</num>
              <content>
                <p>The reviewer is taken, for the purposes of this Division, to have confirmed the decision if the reviewer does not give notice of a decision to the person <quantity refersTo="#deadline">within 45 days</quantity> after receiving the person’s request.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-9__dvs-1A__sec-308G">
            <num>308G</num>
            <heading>Withdrawal of request</heading>
            <subsection eId="part-9__dvs-1A__sec-308G__subsec-1">
              <num>1</num>
              <content>
                <p>A person who has requested the reviewer to reconsider a reviewable decision may, by written notice given to the reviewer, withdraw the request at any time before the review has been completed.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308G__subsec-2">
              <num>2</num>
              <content>
                <p>If a request is withdrawn, the request is taken never to have been made.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-9__dvs-1A__sec-308H">
            <num>308H</num>
            <heading>ART review of reviewable decisions</heading>
            <subsection eId="part-9__dvs-1A__sec-308H__subsec-1">
              <num>1</num>
              <content>
                <p>An application may be made to the ART for the review of a reviewable decision that has been confirmed, varied or set aside under <ref href="#sec-308D">section 308D</ref> (Reviewer may reconsider reviewable decisions) or 308F (Reconsideration of reviewable decisions on request).</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308H__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	If the President of the Administrative Review Tribunal refers such an application to the guidance and appeals panel under <i>Administrative Review Tribunal Act 2024</i>, section 31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.<ref href="#sec-122">section 122</ref> of the </p>
              </content>
            </subsection>
          </section>
          <section eId="part-9__dvs-1A__sec-308J">
            <num>308J</num>
            <heading>Decision changed before ART review completed</heading>
            <content>
              <p>Decision varied</p>
            </content>
            <subsection eId="part-9__dvs-1A__sec-308J__subsec-1">
              <num>1</num>
              <content>
                <p>If the reviewer varies a reviewable decision under subsection 308D(3) after an application has been made to the ART for review of that decision but before the determination of the application, the application is taken to be an application for review of the decision as varied.</p>
              </content>
              <content>
                <p>Decision set aside and a new decision substituted</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-1A__sec-308J__subsec-2">
              <num>2</num>
              <content>
                <p>If the reviewer sets aside a reviewable decision under subsection 308D(3) and substitutes a new decision, after an application has been made to the ART for review of the reviewable decision but before the determination of the application, the application is taken to be an application for review of the new decision.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-9__dvs-2">
          <num>2</num>
          <heading>Review by ART</heading>
          <content>
            <p>Subdivision A—Preliminary</p>
          </content>
          <section eId="part-9__dvs-2__sec-309">
            <num>309</num>
            <heading>Simplified outline of this Division</heading>
            <content>
              <p>If a person is dissatisfied with a decision made on internal review under <ref href="#dvs-1">Division 1</ref>, the person may apply to the ART for review of the decision (an “ART review”) (certain decisions are excepted).</p>
              <p>If a person is dissatisfied with a decision of the ART on ART review, the person may apply to the ART for second review.</p>
              <p>The rules relating to reviews by the ART are mainly in the ART Act, but the operation of that Act is modified in some ways by this Division.</p>
              <p>The ART Act allows a person to appeal to the Federal Court on a question of law from a decision of the ART.</p>
            </content>
          </section>
          <section eId="part-9__dvs-2__sec-310">
            <num>310</num>
            <heading>Application of Division</heading>
            <subsection eId="part-9__dvs-2__sec-310__subsec-1">
              <num>1</num>
              <content>
                <p>Unless otherwise stated, this Division applies to:</p>
              </content>
              <paragraph eId="part-9__dvs-2__sec-310__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>all decisions of an officer under this Act relating to the Student Financial Supplement Scheme; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-310__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>all decisions of an officer under this Act relating to the recovery of amounts paid under a current or former special educational assistance scheme.</p>
                </content>
                <authorialNote placement="end" eId="note-62" marker="62">
                  <content>
                    <p>Note:	For <b><i>officer</i></b> see subsection 3(1).</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-310__subsec-2">
              <num>2</num>
              <content>
                <p>However, despite any other provision of this Division, the ART cannot review a decision:</p>
              </content>
              <paragraph eId="part-9__dvs-2__sec-310__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>under <ref href="#sec-305">section 305</ref> or 314 (continuation of payment pending review of adverse decision); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-310__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>under <ref href="#dvs-2">Division 2</ref> of <ref href="#part-10">Part 10</ref> (notice requiring information from any person).</p>
                </content>
                <content>
                  <p>Subdivision B—ART review</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-9__dvs-2__sec-311">
            <num>311</num>
            <heading>Application for ART review</heading>
            <subsection eId="part-9__dvs-2__sec-311__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection 310(2), if:</p>
              </content>
              <paragraph eId="part-9__dvs-2__sec-311__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a decision has been reviewed by <role refersTo="#secretary">the Secretary</role> or an authorised review officer under section 306; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-311__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the decision has been affirmed, varied or set aside;</p>
                </content>
                <content>
                  <p>application may be made to the ART for review (<b><i>ART review</i></b>) of that decision.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-311__subsec-2">
              <num>2</num>
              <content>
                <p>For the purposes of subsection (1), the decision made by <role refersTo="#secretary">the Secretary</role> or authorised review officer is taken to be:</p>
              </content>
              <paragraph eId="part-9__dvs-2__sec-311__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if <role refersTo="#secretary">the Secretary</role> or authorised review officer affirms a decision—the decision as affirmed; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-311__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if <role refersTo="#secretary">the Secretary</role> or authorised review officer varies a decision—the decision as varied; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-311__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>if <role refersTo="#secretary">the Secretary</role> or authorised review officer sets a decision aside and substitutes a new decision—the new decision.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-9__dvs-2__sec-311A">
            <num>311A</num>
            <heading>Person who made the decision</heading>
            <content>
              <p>For the purposes of ART review of a decision, a reference in the ART Act to the decision-maker for the decision is taken to be a reference to <role refersTo="#secretary">the Secretary</role>.</p>
            </content>
          </section>
          <section eId="part-9__dvs-2__sec-311B">
            <num>311B</num>
            <heading>Decision-maker taken to have elected not to participate in ART review proceeding</heading>
            <content>
              <p>For the purposes of ART review of a decision, the decision-maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision.</p>
            </content>
          </section>
          <section eId="part-9__dvs-2__sec-312">
            <num>312</num>
            <heading>No time limit for application for certain ART reviews</heading>
            <content>
              <p>Section 18 of the ART Act (which deals with when applications for review may be made) does not apply to applications for ART review.</p>
            </content>
          </section>
          <section eId="part-9__dvs-2__sec-313">
            <num>313</num>
            <heading>Operation and implementation of decision under ART review</heading>
            <content>
              <p>Subsection 32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review.</p>
            </content>
          </section>
          <section eId="part-9__dvs-2__sec-313A">
            <num>313A</num>
            <heading>Remitting decisions for reconsideration</heading>
            <content>
              <p>Section 85 (ART may remit decision to decision-maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review.</p>
            </content>
          </section>
          <section eId="part-9__dvs-2__sec-313B">
            <num>313B</num>
            <heading>Requesting reasons for decision</heading>
            <content>
              <p>Section 268 (requesting reasons for reviewable decision from decision-maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made.</p>
            </content>
          </section>
          <section eId="part-9__dvs-2__sec-313C">
            <num>313C</num>
            <heading>Legal or financial assistance</heading>
            <subsection eId="part-9__dvs-2__sec-313C__subsec-1">
              <num>1</num>
              <content>
                <p>Subsection 294(1) (legal or financial assistance for applicants) of the ART Act does not apply in relation to:</p>
              </content>
              <paragraph eId="part-9__dvs-2__sec-313C__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person who proposes to apply to the ART for ART review; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-313C__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-313C__subsec-2">
              <num>2</num>
              <content>
                <p>Subsection 294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-313C__subsec-3">
              <num>3</num>
              <content>
                <p>Subsection 294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-9__dvs-2__sec-314">
            <num>314</num>
            <heading>Secretary may continue payment pending outcome of application for ART review</heading>
            <content>
              <p>Secretary may declare payment to continue</p>
            </content>
            <subsection eId="part-9__dvs-2__sec-314__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-9__dvs-2__sec-314__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a decision to which this Division applies is an adverse decision; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-314__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the adverse decision depends on:</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-314__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>the exercise of a discretion by a person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-314__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>the holding of an opinion by a person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-314__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>a person makes an application for ART review of the adverse decision;</p>
                </content>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> may declare that payment of financial supplement to which the decision relates is to continue, pending the determination of the ART review, as if the adverse decision had not been made.</p>
                  <p>Written declaration</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-314__subsec-2">
              <num>2</num>
              <content>
                <p>A declaration under subsection (1) is to be in writing.</p>
              </content>
              <content>
                <p>Act applies as if decision not made</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-314__subsec-3">
              <num>3</num>
              <content>
                <p>While a declaration under subsection (1) is in force in relation to the adverse decision, this Act (other than this Part) applies as if the adverse decision had not been made.</p>
              </content>
              <content>
                <p>Start and cessation of declaration</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-314__subsec-4">
              <num>4</num>
              <content>
                <p>A declaration under subsection (1) in relation to an adverse decision:</p>
              </content>
              <paragraph eId="part-9__dvs-2__sec-314__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>starts to have effect on the day on which the declaration is made or on the earlier day (if any) stated in the declaration; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-314__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>stops having effect if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-314__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>the ART dismisses the application for ART review of the adverse decision; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-314__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>the ART determines the ART review of the adverse decision; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-9__dvs-2__sec-314__subsec-4__para-iii">
                <num>iii</num>
                <content>
                  <p><role refersTo="#secretary">the Secretary</role> revokes the declaration.</p>
                </content>
                <content>
                  <p>Holding of an opinion</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-314__subsec-5">
              <num>5</num>
              <content>
                <p>	(5)	A reference in subsection (1) to a person’s <b><i>holding of an opinion</i></b> is a reference to the person’s holding that opinion whether or not this Act expressly requires the opinion to be held before making the decision concerned.</p>
              </content>
              <content>
                <p>Adverse decision</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-314__subsec-6">
              <num>6</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>adverse decision</i></b> means a decision under section 12R or 12T to stop the payment of financial supplement to a person.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-9__dvs-2__sec-315">
            <num>315</num>
            <heading>Variation of original decision after application is made for ART review</heading>
            <subsection eId="part-9__dvs-2__sec-315__subsec-1">
              <num>1</num>
              <content>
                <p>If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-315__subsec-2">
              <num>2</num>
              <content>
                <p>However, if the President of the ART refers the application to the guidance and appeals panel under <ref href="#sec-122">section 122</ref> of the ART Act, <ref href="#sec-31">section 31</ref> (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-9__dvs-2__sec-315A">
            <num>315A</num>
            <heading>Hearing of certain ART reviews in private</heading>
            <subsection eId="part-9__dvs-2__sec-315A__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-315A__subsec-2">
              <num>2</num>
              <content>
                <p>The hearing of the proceeding must be in private.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-315A__subsec-3">
              <num>3</num>
              <content>
                <p>The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-315A__subsec-4">
              <num>4</num>
              <content>
                <p>In giving directions, the ART must have regard to the wishes of the parties and the need to protect their privacy.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-315A__subsec-5">
              <num>5</num>
              <content>
                <p>Section 69 (hearings to be in public unless practice directions or ART order requires otherwise) of the ART Act does not apply in relation to the hearing of the proceeding.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-9__dvs-2__sec-316">
            <num>316</num>
            <heading>Powers of ART for purposes of ART review</heading>
            <content>
              <p>Despite <ref href="#sec-54">section 54</ref> of the ART Act, the ART must not, for the purposes of an ART review, exercise a power or discretion conferred by any of the following provisions of this Act:</p>
            </content>
            <paragraph eId="part-9__dvs-2__sec-316__para-a">
              <num>a</num>
              <content>
                <p>a provision dealing with the form and place of lodgement of a claim;</p>
              </content>
            </paragraph>
            <paragraph eId="part-9__dvs-2__sec-316__para-b">
              <num>b</num>
              <content>
                <p>a provision dealing with the manner of payment of financial supplement;</p>
              </content>
            </paragraph>
            <paragraph eId="part-9__dvs-2__sec-316__para-c">
              <num>c</num>
              <content>
                <p>subsection 42(3) (notice requiring payment to the Commonwealth);</p>
              </content>
            </paragraph>
            <paragraph eId="part-9__dvs-2__sec-316__para-d">
              <num>d</num>
              <content>
                <p>sections 343 to 345 (notice requiring information from any person);</p>
              </content>
            </paragraph>
            <paragraph eId="part-9__dvs-2__sec-316__para-e">
              <num>e</num>
              <content>
                <p><ref href="#sec-305">section 305</ref> or 314 (continuation of payment pending review of adverse decision).</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-9__dvs-2__sec-317">
            <num>317</num>
            <heading>Certain decisions on ART review</heading>
            <content>
              <p>If, on ART review of a decision, the ART sets the decision aside under <ref href="#sec-105">section 105</ref> of the ART Act and substitutes for it a decision that the person is entitled to financial supplement, the ART must:</p>
            </content>
            <paragraph eId="part-9__dvs-2__sec-317__para-a">
              <num>a</num>
              <content>
                <p>assess the rate at which financial supplement is to be paid to the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-9__dvs-2__sec-317__para-b">
              <num>b</num>
              <content>
                <p>ask <role refersTo="#secretary">the Secretary</role> to assess the rate at which financial supplement is to be paid to the person.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-9__dvs-2__sec-319">
            <num>319</num>
            <heading>Secretary or ART may treat event as having occurred if decision set aside on ART review</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-9__dvs-2__sec-319__para-a">
              <num>a</num>
              <content>
                <p>on ART review of a decision, the ART sets the decision aside under <ref href="#sec-105">section 105</ref> of the ART Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-9__dvs-2__sec-319__para-b">
              <num>b</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> or the ART, as the case may be, is satisfied that an event that did not occur would have occurred if the decision had not been made;</p>
              </content>
              <content>
                <p><role refersTo="#secretary">the Secretary</role> or the ART may, if satisfied that it is reasonable to do so, treat the event as having occurred for the purposes of this Division.</p>
                <p>Subdivision D—Matters relating to reviews by the ART</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-9__dvs-2__sec-327">
            <num>327</num>
            <heading>Settlement of proceedings before the ART</heading>
            <subsection eId="part-9__dvs-2__sec-327__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.</p>
              </content>
            </subsection>
            <subsection eId="part-9__dvs-2__sec-327__subsec-2">
              <num>2</num>
              <content>
                <p>If the proceedings are settled and <role refersTo="#secretary">the Secretary</role> gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision that was the subject of the proceedings is taken to have been dismissed.</p>
              </content>
            </subsection>
          </section>
        </division>
      </part>
      <part eId="part-10">
        <num>10</num>
        <heading>Administration</heading>
        <division eId="part-10__dvs-1">
          <num>1</num>
          <heading>General administration</heading>
          <section eId="part-10__dvs-1__sec-338">
            <num>338</num>
            <heading>Delegation</heading>
            <content>
              <p>Secretary may delegate powers</p>
            </content>
            <subsection eId="part-10__dvs-1__sec-338__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to this section, <role refersTo="#secretary">the Secretary</role> may, by signed writing, delegate to an officer all or any of the powers of <role refersTo="#secretary">the Secretary</role> under this Act.</p>
              </content>
              <content>
                <p>Secretary may not delegate power under paragraph 355(1)(b)</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-1__sec-338__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> must not delegate <role refersTo="#secretary">the Secretary</role>’s power under paragraph 355(1)(b) to anyone except the Chief Executive Centrelink.</p>
              </content>
              <content>
                <p>CEO may not subdelegate power under paragraph 355(1)(b)</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-1__sec-338__subsec-2A">
              <num>2A</num>
              <content>
                <p>	(2A)	If the Secretary delegates to the Chief Executive Centrelink the Secretary’s power under paragraph 355(1)(b), the Chief Executive Centrelink cannot, despite <i>Human Services (Centrelink) Act 1997</i>, delegate the power to a Departmental employee (within the meaning of the <i>Human Services (Centrelink) Act 1997</i>).<ref href="#sec-12">section 12</ref> of the </p>
              </content>
            </subsection>
          </section>
          <section eId="part-10__dvs-1__sec-339">
            <num>339</num>
            <heading>Authorised review officers</heading>
            <content>
              <p>Secretary may authorise officer</p>
            </content>
            <subsection eId="part-10__dvs-1__sec-339__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may authorise an officer to perform duties as an authorised review officer for the purposes of this Act.</p>
              </content>
              <content>
                <p>Written authorisation</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-1__sec-339__subsec-3">
              <num>3</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role>’s authorisation must be in writing.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-10__dvs-1__sec-340">
            <num>340</num>
            <heading>Decisions to be in writing</heading>
            <content>
              <p>Written decision</p>
            </content>
            <subsection eId="part-10__dvs-1__sec-340__subsec-1">
              <num>1</num>
              <content>
                <p>A decision of an officer under this Act must be in writing.</p>
              </content>
              <content>
                <p>Entry in computer</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-1__sec-340__subsec-2">
              <num>2</num>
              <content>
                <p>A decision under this Act is taken to be in writing if it is entered into, or recorded with the use of, a computer.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-10__dvs-1__sec-341">
            <num>341</num>
            <heading>Notice of decisions</heading>
            <content>
              <p>Notices other than notices under <ref href="#part-8">Part 8</ref> taken to have been given</p>
            </content>
            <subsection eId="part-10__dvs-1__sec-341__subsec-1">
              <num>1</num>
              <content>
                <p>If notice of a decision under a Part of this Act is:</p>
              </content>
              <paragraph eId="part-10__dvs-1__sec-341__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>delivered to a person personally; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-1__sec-341__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>left at the address of the place of residence or business of the person last known to <role refersTo="#secretary">the Secretary</role>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-1__sec-341__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>sent by pre-paid post to the address of the place of residence or business of the person last known to <role refersTo="#secretary">the Secretary</role>;</p>
                </content>
                <content>
                  <p>notice of the decision is taken, for the purposes of this Act, to have been given to the person even if <role refersTo="#secretary">the Secretary</role> is satisfied that the person did not actually receive the notice.</p>
                  <p>Notice by post</p>
                </content>
                <authorialNote placement="end" eId="note-63" marker="63">
                  <content>
                    <p>Note:	Compare <i>Acts Interpretation Act 1901.</i><ref href="#sec-28A">section 28A</ref> of the </p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-1__sec-341__subsec-3">
              <num>3</num>
              <content>
                <p>Notice of a decision under this Act may be given to a person by properly addressing, prepaying and posting the notice as a letter.</p>
              </content>
              <authorialNote placement="end" eId="note-64" marker="64">
                <content>
                  <p>Note:	Compare the first limb of <i> Acts Interpretation Act</i><i> </i><i>1901. </i><ref href="#sec-29">section 29</ref> of the</p>
                </content>
              </authorialNote>
              <content>
                <p>When notice by post given</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-1__sec-341__subsec-4">
              <num>4</num>
              <content>
                <p>If a notice of a decision under this Act is given in accordance with subsection (3), notice of the decision is taken to have been given to the person at the time when the letter would be delivered in the ordinary course of the post unless the contrary is proved.</p>
              </content>
              <authorialNote placement="end" eId="note-65" marker="65">
                <content>
                  <p>Note:	Compare the second limb of <i> Acts Interpretation Act</i><i> </i><i>1901.</i><ref href="#sec-29">section 29</ref> of the</p>
                </content>
              </authorialNote>
              <content>
                <p>Effect of section</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-1__sec-341__subsec-5">
              <num>5</num>
              <content>
                <p>	(5)	This section only applies to notices of decisions and nothing in this section affects the operation of sections 28A and 29 of the <i>Acts Interpretation Act 1901</i> in relation to other notices under this Act.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-10__dvs-2">
          <num>2</num>
          <heading>Information gathering</heading>
          <section eId="part-10__dvs-2__sec-342">
            <num>342</num>
            <heading>Application</heading>
            <content>
              <p>Extraterritorial application</p>
            </content>
            <subsection eId="part-10__dvs-2__sec-342__subsec-1">
              <num>1</num>
              <content>
                <p>This Division extends to:</p>
              </content>
              <paragraph eId="part-10__dvs-2__sec-342__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>acts, omissions, matters and things outside Australia, whether or not in a foreign country; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-342__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>all people irrespective of their nationality.</p>
                </content>
                <content>
                  <p>Crown to be bound</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-342__subsec-2">
              <num>2</num>
              <content>
                <p>This Division other than <ref href="#sec-348">section 348</ref> binds the Crown in right of the Commonwealth, of each of the States, of the Australian Capital Territory and of the Northern Territory.</p>
              </content>
              <content>
                <p>Operation of <ref href="#sec-12Z">section 12Z</ref>U unaffected</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-342__subsec-4">
              <num>4</num>
              <content>
                <p>Nothing in this Division affects the operation of <ref href="#sec-12Z">section 12Z</ref>U.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-10__dvs-2__sec-342A">
            <num>342A</num>
            <heading>Reasonable belief needed to require information or documents</heading>
            <content>
              <p><role refersTo="#secretary">The Secretary</role> can only require a person to:</p>
            </content>
            <paragraph eId="part-10__dvs-2__sec-342A__para-a">
              <num>a</num>
              <content>
                <p>give information; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-2__sec-342A__para-b">
              <num>b</num>
              <content>
                <p>produce a document;</p>
              </content>
              <content>
                <p>under this Division if <role refersTo="#secretary">the Secretary</role> reasonably believes that the person will be able to give the information or produce the document.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-10__dvs-2__sec-343">
            <num>343</num>
            <heading>General power to obtain information</heading>
            <content>
              <p>Secretary may require information concerning student assistance benefits</p>
            </content>
            <subsection eId="part-10__dvs-2__sec-343__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may require a person to give information, or to produce a document, to the Department if <role refersTo="#secretary">the Secretary</role> considers that the information or document may be relevant to:</p>
              </content>
              <paragraph eId="part-10__dvs-2__sec-343__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>whether a person who has made a claim for a student assistance benefit under this Act is or was qualified for a student assistance benefit under this Act; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-343__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>whether a student assistance benefit under this Act is payable to a person who is receiving it; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-343__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>whether a student assistance benefit under this Act was payable to a person who has received it; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-343__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>the rate of a student assistance benefit that applies or applied to a person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-343__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>for the purposes of the administration of a current special educational assistance scheme—a child’s past or present enrolment, or attendance, at a school; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-343__subsec-1__para-f">
                <num>f</num>
                <content>
                  <p>an inquiry or investigation into a matter mentioned in any of the above paragraphs.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-343__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	In subsection (1), the following terms have the same meaning as in <i>Social Security (Administration) Act 1999 </i>(see section 124A of that Act):<ref href="#part-3C">Part 3C</ref> (schooling requirements) of the </p>
              </content>
              <paragraph eId="part-10__dvs-2__sec-343__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	<b><i>attendance </i></b>(at a school);</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-343__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	<b><i>enrolment </i></b>(at a school).</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-10__dvs-2__sec-344">
            <num>344</num>
            <heading>Power to obtain information from a person who owes a debt to the Commonwealth</heading>
            <content>
              <p>Information from persons owing debts under Parts of Act</p>
            </content>
            <subsection eId="part-10__dvs-2__sec-344__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may require a person who owes a debt to the Commonwealth under this Act in relation to a student assistance benefit:</p>
              </content>
              <paragraph eId="part-10__dvs-2__sec-344__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>either to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-344__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>give to the Department information that is relevant to the person’s financial situation; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-344__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>produce to the Department a document that is relevant to the person’s financial situation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-344__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if the person’s address changes—to notify the Department of the new address <quantity refersTo="#deadline">within 14 days</quantity> of the change.</p>
                </content>
                <content>
                  <p>Section 343 not affected</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-344__subsec-3">
              <num>3</num>
              <content>
                <p>This section does not limit <ref href="#sec-343">section 343</ref>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-10__dvs-2__sec-345">
            <num>345</num>
            <heading>Power to obtain information about a person who owes a debt to the Commonwealth</heading>
            <content>
              <p><role refersTo="#secretary">The Secretary</role> may require a person to give information, or produce a document, to the Department if <role refersTo="#secretary">the Secretary</role> considers the information or document:</p>
            </content>
            <paragraph eId="part-10__dvs-2__sec-345__para-a">
              <num>a</num>
              <content>
                <p>	(a)	would help the Department locate another person (the <b><i>debtor</i></b>) who owes a debt to the Commonwealth under this Act in relation to a student assistance benefit; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-2__sec-345__para-b">
              <num>b</num>
              <content>
                <p>is relevant to the debtor’s financial situation.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-10__dvs-2__sec-347">
            <num>347</num>
            <heading>Provisions relating to requirements</heading>
            <content>
              <p>Requirement by written notice</p>
            </content>
            <subsection eId="part-10__dvs-2__sec-347__subsec-1">
              <num>1</num>
              <content>
                <p>A requirement made to a person under <ref href="#sec-343">section 343</ref>, 344 or 345 must be by written notice given to the person.</p>
              </content>
              <authorialNote placement="end" eId="note-66" marker="66">
                <content>
                  <p>Note:	Sections 28A and 29 of the <i>Acts Interpretation Act 1901</i>, and section 9 of the <i>Electronic Transactions Act 1999</i>, set out methods by which the notice may be given.</p>
                </content>
              </authorialNote>
              <content>
                <p>Contents of notice</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-347__subsec-2">
              <num>2</num>
              <content>
                <p>The notice must specify:</p>
              </content>
              <paragraph eId="part-10__dvs-2__sec-347__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a description of the information or document to which the requirement relates; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-347__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>how the person is to give the information or produce the document to which the requirement relates; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-347__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>the period within which the person is to give the information or produce the document; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-347__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>the officer (if any) to whom the information is to be given or the document is to be produced; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-347__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>that the notice is given under this section.</p>
                </content>
                <authorialNote placement="end" eId="note-67" marker="67">
                  <content>
                    <p>Note:	The notice may describe the information or documents by class (see subsection 33(3AB) of the <i>Acts Interpretation Act 1901</i>).</p>
                  </content>
                </authorialNote>
                <content>
                  <p>Time limit for providing information or document</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-347__subsec-4">
              <num>4</num>
              <content>
                <p>For the purposes of paragraph (2)(c), the period must not end earlier than 14 days after the notice is given, unless <role refersTo="#secretary">the Secretary</role> is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify a shorter period.</p>
              </content>
              <content>
                <p>Appearance before officer</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-347__subsec-5">
              <num>5</num>
              <content>
                <p>The notice may require the person to give the information by appearing (or, if the person is a body corporate, to arrange for a person to appear) before a particular officer to answer questions.</p>
              </content>
              <content>
                <p>Time and place for appearance</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-347__subsec-6">
              <num>6</num>
              <content>
                <p>If the notice requires the person to appear before an officer, the notice must specify:</p>
              </content>
              <paragraph eId="part-10__dvs-2__sec-347__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>a time and place at which the person is to appear; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-347__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>that the person may be accompanied by a lawyer.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-347__subsec-7">
              <num>7</num>
              <content>
                <p>For the purposes of subsection (6), the time must be at least 14 days after the notice is given, unless <role refersTo="#secretary">the Secretary</role> is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of this Act, to specify an earlier time.</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-347__subsec-10">
              <num>10</num>
              <content>
                <p>A person must not refuse or fail to comply with a requirement made under <ref href="#sec-343">section 343</ref>, 344 or 345.</p>
              </content>
              <hcontainer name="penalty">
                <content>
                  <p>Penalty:	<quantity refersTo="#custodialSentence">Imprisonment for 12 months</quantity>.</p>
                </content>
              </hcontainer>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-347__subsec-11">
              <num>11</num>
              <content>
                <p>Subsection (10) does not apply if the person has a reasonable excuse.</p>
              </content>
              <authorialNote placement="end" eId="note-68" marker="68">
                <content>
                  <p>Note:	A defendant bears an evidential burden in relation to the matter in subsection (11) (see subsection 13.3(3) of the <i>Criminal Code</i>).</p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-347__subsec-12">
              <num>12</num>
              <content>
                <p>Subsection (10) does not apply to the extent that the person is not capable of complying with the requirement.</p>
              </content>
              <authorialNote placement="end" eId="note-69" marker="69">
                <content>
                  <p>Note:	A defendant bears an evidential burden in relation to the matter in subsection (12) (see subsection 13.3(3) of the <i>Criminal Code</i>).</p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-347__subsec-13">
              <num>13</num>
              <content>
                <p>For the purposes of an offence against subsection (10), strict liability applies to the physical element of circumstance, that the requirement was made under <ref href="#sec-343">section 343</ref>, 344 or 345.</p>
              </content>
              <authorialNote placement="end" eId="note-70" marker="70">
                <content>
                  <p>Note:	For strict liability, see <i>Criminal Code</i>.<ref href="#sec-6">section 6</ref>.1 of the </p>
                </content>
              </authorialNote>
            </subsection>
          </section>
          <section eId="part-10__dvs-2__sec-347A">
            <num>347A</num>
            <heading>Self-incrimination</heading>
            <subsection eId="part-10__dvs-2__sec-347A__subsec-1">
              <num>1</num>
              <content>
                <p>A person is not excused from giving information, or producing a document, under this Division on the ground that the information, or production of the document, might tend to incriminate the person or expose the person to a penalty.</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-347A__subsec-2">
              <num>2</num>
              <content>
                <p>However, in the case of an individual:</p>
              </content>
              <paragraph eId="part-10__dvs-2__sec-347A__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the information given or document produced; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-347A__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>giving the information or producing the document; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-347A__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;</p>
                </content>
                <content>
                  <p>are not admissible in evidence against the individual in any criminal proceedings, other than:</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-347A__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>proceedings for an offence against subsection 347(10); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-347A__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>	(e)	proceedings for an offence against <i>Criminal Code</i> that relates to this Division; or<ref href="#sec-137">section 137</ref>.1 or 137.2 of the </p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-347A__subsec-2__para-f">
                <num>f</num>
                <content>
                  <p>	(f)	proceedings for an offence against <i>Criminal Code</i>.<ref href="#dvs-14">Division 14</ref>5 of the </p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-10__dvs-2__sec-347B">
            <num>347B</num>
            <heading>Use of information in investigations etc.</heading>
            <content>
              <p>Subject to subsection 347A(2), nothing in this Division prevents information given, or a document produced, under this Division by a person from being used in:</p>
            </content>
            <paragraph eId="part-10__dvs-2__sec-347B__para-a">
              <num>a</num>
              <content>
                <p>an inquiry or investigation into a matter; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-2__sec-347B__para-b">
              <num>b</num>
              <content>
                <p>criminal proceedings.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-10__dvs-2__sec-348">
            <num>348</num>
            <heading>Relationship with other laws</heading>
            <subsection eId="part-10__dvs-2__sec-348__subsec-1">
              <num>1</num>
              <content>
                <p>Nothing contained in any law of a State or a Territory operates to prevent a person from:</p>
              </content>
              <paragraph eId="part-10__dvs-2__sec-348__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>giving information; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-348__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>producing documents; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-2__sec-348__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>giving evidence;</p>
                </content>
                <content>
                  <p>that the person is required to give or produce to the Department or to an officer for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-2__sec-348__subsec-2">
              <num>2</num>
              <content>
                <p>This Division does not require a person to give information or produce a document to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory).</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-10__dvs-3">
          <num>3</num>
          <heading>Confidentiality</heading>
          <section eId="part-10__dvs-3__sec-350">
            <num>350</num>
            <heading>Operation of section 12ZU unaffected</heading>
            <subsection eId="part-10__dvs-3__sec-350__subsec-1">
              <num>1</num>
              <content>
                <p>Nothing in this Division affects the operation of <ref href="#sec-12Z">section 12Z</ref>U.</p>
              </content>
              <content>
                <p>Publishing reasons for ART decisions</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-350__subsec-2">
              <num>2</num>
              <content>
                <p>Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:</p>
              </content>
              <paragraph eId="part-10__dvs-3__sec-350__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a party to the review concerned (other than <role refersTo="#secretary">the Secretary</role>); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-350__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>a person (other than <role refersTo="#secretary">the Secretary</role>) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-350__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>a witness in the review concerned.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-350__subsec-3">
              <num>3</num>
              <content>
                <p>Without limiting subsection (2), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:</p>
              </content>
              <paragraph eId="part-10__dvs-3__sec-350__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the name, title, pseudonym or alias of the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-350__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-350__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the physical description or the style of dress of the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-350__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-350__subsec-3__para-e">
                <num>e</num>
                <content>
                  <p>the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-350__subsec-3__para-f">
                <num>f</num>
                <content>
                  <p>the recreational interests, or the political, philosophical or religious beliefs or interests, of the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-350__subsec-3__para-g">
                <num>g</num>
                <content>
                  <p>any real or personal property in which the person has an interest or with which the person is otherwise associated;</p>
                </content>
                <content>
                  <p>and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-10__dvs-3__sec-350A">
            <num>350A</num>
            <heading>Definitions</heading>
            <content>
              <p>In this Division:</p>
              <p><term refersTo="#term-taxation-information">taxation information</term> means <def>information (including protected information <ref href="#sec-355">within the meaning of subsection 355</ref>-30(1) in Schedule 1 to <ref href="">the Taxation Administration Act 1953</ref> but not including a tax file number) that is held by a taxation officer.</def></p>
              <p><term refersTo="#term-taxation-officer">taxation officer</term> means <def>the following: 	(a)	a person who is a taxation officer <i>Taxation Administration Act 1953</i>;<ref href="#sec-355">within the meaning of subsection 355</ref>-30(2) in Schedule 1 to the  an entity covered by <ref href="#sec-355">section 355</ref>-15 in that Schedule.</def></p>
            </content>
            <paragraph eId="part-10__dvs-3__sec-350A__para-a">
              <num>a</num>
              <content>
                <p>	(a)	a person who is a taxation officer <i>Taxation Administration Act 1953</i>;<ref href="#sec-355">within the meaning of subsection 355</ref>-30(2) in Schedule 1 to the </p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-350A__para-b">
              <num>b</num>
              <content>
                <p>an entity covered by <ref href="#sec-355">section 355</ref>-15 in that Schedule.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-10__dvs-3__sec-351">
            <num>351</num>
            <heading>Permitted obtaining of, making a record of, disclosure of or use of protected information</heading>
            <content>
              <p>Obtaining protected information</p>
            </content>
            <subsection eId="part-10__dvs-3__sec-351__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	A person may obtain protected information if the information is obtained for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme) or the <i>Dental Benefits Act 2008</i>.</p>
              </content>
              <authorialNote placement="end" eId="note-71" marker="71">
                <content>
                  <p>Note 1:	For an example of obtaining protected information for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme), see <ref href="#sec-351A">section 351A</ref>.</p>
                </content>
              </authorialNote>
              <authorialNote placement="end" eId="note-72" marker="72">
                <content>
                  <p>Note 2:	In certain circumstances it is an offence for a person to obtain protected information without authority (see <ref href="#sec-352">section 352</ref>).</p>
                </content>
              </authorialNote>
              <content>
                <p>Making a record of, disclosure of or use of protected information</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-351__subsec-2">
              <num>2</num>
              <content>
                <p>A person may:</p>
              </content>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>make a record of protected information; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>disclose such information to any person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>otherwise use such information;</p>
                </content>
                <content>
                  <p>if the record, disclosure or use made of the information by the person is made:</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-da">
                <num>da</num>
                <content>
                  <p>	(da)	for the purposes of the <i>Dental Benefits Act 2008</i>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-db">
                <num>db</num>
                <content>
                  <p>for the purposes of the family assistance law; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-dc">
                <num>dc</num>
                <content>
                  <p>for the purposes of the social security law; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-dd">
                <num>dd</num>
                <content>
                  <p>	(dd)	for the purposes of the <i>Paid Parental Leave Act 2010</i>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-de">
                <num>de</num>
                <content>
                  <p>for the purposes of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>	(i)	the <i>Child Support (Assessment) Act 1989</i>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>	(ii)	the <i>Child Support (Registration and Collection) Act 1988</i>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-df">
                <num>df</num>
                <content>
                  <p>for the purposes of a centrelink program; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-dg">
                <num>dg</num>
                <content>
                  <p>for the purposes of a medicare program; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>for the purpose for which the information was disclosed to the person under <ref href="#sec-354">section 354</ref> or 355; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-2__para-f">
                <num>f</num>
                <content>
                  <p>with the express or implied authorisation of the person to whom the information relates.</p>
                </content>
                <authorialNote placement="end" eId="note-73" marker="73">
                  <content>
                    <p>Note 1:	For an example of a disclosure of, making a record of or the use of protected information for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme), see <ref href="#sec-351A">section 351A</ref>.</p>
                  </content>
                </authorialNote>
                <authorialNote placement="end" eId="note-74" marker="74">
                  <content>
                    <p>Note 2:	In certain circumstances it is an offence for a person to use protected information without authority (see <ref href="#sec-353">section 353</ref>).</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-351__subsec-2A">
              <num>2A</num>
              <content>
                <p>A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.</p>
              </content>
              <content>
                <p>Protected information about schooling requirements</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-351__subsec-4">
              <num>4</num>
              <content>
                <p>If protected information relates to the enrolment (or non-enrolment) or the attendance (or non-attendance) of a child at a school, a person may do any of the following:</p>
              </content>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>obtain the information;</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>make a record of the information;</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>disclose the information to a person responsible for the operation of the school, or any other school;</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-4__para-d">
                <num>d</num>
                <content>
                  <p>otherwise use the information.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-351__subsec-5">
              <num>5</num>
              <content>
                <p>	(5)	In subsection (4), the following terms have the same meaning as in <i>Social Security (Administration) Act 1999 </i>(see section 124A of that Act):<ref href="#part-3C">Part 3C</ref> (schooling requirements) of the </p>
              </content>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	<b><i>attendance </i></b>(at a school);</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	<b><i>enrolment </i></b>(at a school);</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	<b><i>person responsible</i></b> (for the operation of a school).</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-10__dvs-3__sec-351A">
            <num>351A</num>
            <heading>Obtaining of, making a record of, disclosure of or use of protected information relating to taxation information</heading>
            <content>
              <p>Disclosure to taxation officers for matching against taxation information</p>
            </content>
            <subsection eId="part-10__dvs-3__sec-351A__subsec-1">
              <num>1</num>
              <content>
                <p>A disclosure of protected information by an officer is made for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme) if:</p>
              </content>
              <paragraph eId="part-10__dvs-3__sec-351A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the disclosure is to a taxation officer; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	the disclosure is for the purposes of a taxation officer matching that information against taxation information<i> </i>to facilitate the performance of functions, or the exercise of powers, under this Act or a current special educational assistance scheme.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-351A__subsec-2">
              <num>2</num>
              <content>
                <p>The obtaining of, making of a record of or the use of protected information by an officer is for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme) if the obtaining of, making of the record of or the use of the protected information is in connection with a disclosure referred to in subsection (1).</p>
              </content>
              <content>
                <p>Authorised collection of personal information that is taxation information</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-351A__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	The collection of personal information about a person is authorised by this Act for the purposes of the <i>Privacy Act 1988</i> if:</p>
              </content>
              <paragraph eId="part-10__dvs-3__sec-351A__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the personal information is taxation information; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351A__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the collection is from a taxation officer; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-351A__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the collection is for the purposes of this Act (including the purposes of the administration of a current special educational assistance scheme).</p>
                </content>
                <content>
                  <p>Interpretation</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-351A__subsec-4">
              <num>4</num>
              <content>
                <p>This section does not limit <ref href="#sec-351">section 351</ref>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-10__dvs-3__sec-351B">
            <num>351B</num>
            <heading>Secretary may arrange for use of computer programs to make decisions</heading>
            <subsection eId="part-10__dvs-3__sec-351B__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#secretary">The Secretary</role> may arrange for the use, under <role refersTo="#secretary">the Secretary</role>’s control, of computer programs for any purposes for which an officer may make a decision that is the doing of a thing under subsection 351(1) or (2).</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-351B__subsec-2">
              <num>2</num>
              <content>
                <p>A decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by <role refersTo="#secretary">the Secretary</role>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-10__dvs-3__sec-352">
            <num>352</num>
            <heading>Offence—unauthorised obtaining of protected information</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-10__dvs-3__sec-352__para-a">
              <num>a</num>
              <content>
                <p>a person intentionally obtains information; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-352__para-c">
              <num>c</num>
              <content>
                <p>the person knows or ought reasonably to know that the information is protected information;</p>
              </content>
              <content>
                <p>the person commits an offence punishable on conviction by imprisonment for a period of not more than 2 years.</p>
              </content>
              <authorialNote placement="end" eId="note-75" marker="75">
                <content>
                  <p>Note 1:	Subsection 4B(2) of the <i>Crimes Act 1914 </i>allows a court that convicts an individual of an offence to impose a fine instead of, or in addition to, a term of imprisonment. The maximum fine that a court can impose on the individual is worked out by multiplying the maximum term of imprisonment (in months) by 5, and then multiplying the resulting number by the amount of a penalty unit. The amount of a penalty unit is stated in section 4AA of that Act.</p>
                </content>
              </authorialNote>
              <authorialNote placement="end" eId="note-76" marker="76">
                <content>
                  <p>Note 2:	A person, including an officer, is authorised to obtain protected information for the purposes of this Act (see subsection 351(1)).</p>
                </content>
              </authorialNote>
              <authorialNote placement="end" eId="note-77" marker="77">
                <content>
                  <p>Note 3:	For <b><i>protected information</i></b> see subsection 3(1).</p>
                </content>
              </authorialNote>
            </paragraph>
          </section>
          <section eId="part-10__dvs-3__sec-353">
            <num>353</num>
            <heading>Offence—unauthorised making a record of, disclosure of or use of protected information</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-10__dvs-3__sec-353__para-a">
              <num>a</num>
              <content>
                <p>a person intentionally:</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-353__para-i">
              <num>i</num>
              <content>
                <p>makes a record of; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-353__para-ii">
              <num>ii</num>
              <content>
                <p>discloses to any other person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-353__para-iii">
              <num>iii</num>
              <content>
                <p>otherwise makes use of;</p>
              </content>
              <content>
                <p>information; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-353__para-c">
              <num>c</num>
              <content>
                <p>the person knows or ought reasonably to know that the information is protected information;</p>
              </content>
              <content>
                <p>the person commits an offence punishable on conviction by imprisonment for a period of not more than 2 years.</p>
              </content>
              <authorialNote placement="end" eId="note-78" marker="78">
                <content>
                  <p>Note 1:	Subsection 4B(2) of the <i>Crimes Act 1914 </i>allows a court that convicts an individual of an offence to impose a fine instead of, or in addition to, a term of imprisonment. The maximum fine that a court can impose on the individual is worked out by multiplying the maximum term of imprisonment (in months) by 5, and then multiplying the resulting number by the amount of a penalty unit. The amount of a penalty unit is stated in section 4AA of that Act.</p>
                </content>
              </authorialNote>
              <authorialNote placement="end" eId="note-79" marker="79">
                <content>
                  <p>Note 2:	A person, including an officer, is authorised to use information only if it is used for certain purposes (see subsection 351(2)). In certain circumstances an officer is required under this Act to disclose information (see <role refersTo="#secretary">The Secretary</role> can disclose certain information (see section 355).<ref href="#sec-354">section 354</ref>). </p>
                </content>
              </authorialNote>
            </paragraph>
          </section>
          <section eId="part-10__dvs-3__sec-354">
            <num>354</num>
            <heading>Protection extends to court, tribunal etc. proceedings</heading>
            <content>
              <p>An officer must not, except for the purposes of this Act, be required:</p>
            </content>
            <paragraph eId="part-10__dvs-3__sec-354__para-a">
              <num>a</num>
              <content>
                <p>to produce any document in his or her possession; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-354__para-b">
              <num>b</num>
              <content>
                <p>to disclose any matter or thing of which he or she had notice;</p>
              </content>
              <content>
                <p>because of the performance or exercise of his or her duties, functions or powers under this Act to:</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-354__para-c">
              <num>c</num>
              <content>
                <p>a court; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-354__para-d">
              <num>d</num>
              <content>
                <p>any of the following:</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-354__para-i">
              <num>i</num>
              <content>
                <p>a tribunal; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-354__para-ii">
              <num>ii</num>
              <content>
                <p>an authority; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-354__para-iii">
              <num>iii</num>
              <content>
                <p>a person;</p>
              </content>
              <content>
                <p>that has power to require the production of documents or the answering of questions.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-10__dvs-3__sec-355">
            <num>355</num>
            <heading>Secretary’s certificate</heading>
            <content>
              <p>Secretary may disclose information</p>
            </content>
            <subsection eId="part-10__dvs-3__sec-355__subsec-1">
              <num>1</num>
              <content>
                <p>Despite sections 353 and 354, <role refersTo="#secretary">the Secretary</role> may:</p>
              </content>
              <paragraph eId="part-10__dvs-3__sec-355__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>if <role refersTo="#secretary">the Secretary</role> certifies that it is necessary in the public interest to do so in a particular case or class of cases—disclose information acquired by an officer in the performance of his or her functions or duties or in the exercise of his or her powers under this Act to any persons and for any purposes that <role refersTo="#secretary">the Secretary</role> determines; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-355__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>disclose any such information:</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-355__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>to <role refersTo="#secretary">the Secretary</role> of a Department of State of the Commonwealth for the purposes of that Department; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-355__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>to the head of an authority of the Commonwealth for the purposes of that authority; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-355__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>disclose any such information to a person who is expressly or impliedly authorised by the person to whom the information relates to obtain it.</p>
                </content>
                <authorialNote placement="end" eId="note-80" marker="80">
                  <content>
                    <p>Note:	A person to whom information is disclosed may commit an offence if the person uses the information without authority (see <ref href="#sec-353">section 353</ref>).</p>
                  </content>
                </authorialNote>
                <content>
                  <p>Secretary to act according to guidelines</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-355__subsec-2">
              <num>2</num>
              <content>
                <p>In giving certificates for the purposes of paragraph (1)(a), <role refersTo="#secretary">the Secretary</role> must act in accordance with guidelines (if any) from time to time in force under section 356.</p>
              </content>
              <content>
                <p>Disclosure to be in accordance with guidelines</p>
              </content>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-355__subsec-3">
              <num>3</num>
              <content>
                <p>In disclosing information under paragraph (1)(b), <role refersTo="#secretary">the Secretary</role> must act in accordance with guidelines (if any) from time to time in force under section 356.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-10__dvs-3__sec-356">
            <num>356</num>
            <heading>Guidelines for exercise of Secretary’s disclosure powers</heading>
            <content>
              <p><role refersTo="#minister">The Minister</role> may, by legislative instrument, make guidelines for the exercise of either or both of the following:</p>
            </content>
            <paragraph eId="part-10__dvs-3__sec-356__para-a">
              <num>a</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role>’s power to give certificates for the purposes of paragraph 355(1)(a);</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-356__para-b">
              <num>b</num>
              <content>
                <p><role refersTo="#secretary">the Secretary</role>’s power under paragraph 355(1)(b).</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-10__dvs-3__sec-357">
            <num>357</num>
            <heading>Offence—soliciting disclosure of protected information</heading>
            <subsection eId="part-10__dvs-3__sec-357__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-10__dvs-3__sec-357__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person solicits the disclosure of protected information from an officer or another person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-357__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the disclosure would be in contravention of this Division; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-357__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the first-mentioned person knows or ought reasonably to know that the information is protected information;</p>
                </content>
                <content>
                  <p>then, whether or not any protected information is actually disclosed, the first-mentioned person commits an offence punishable on conviction by imprisonment for a period of not more than 2 years.</p>
                </content>
                <authorialNote placement="end" eId="note-81" marker="81">
                  <content>
                    <p>Note 1:	Subsection 4B(2) of the <i>Crimes Act 1914 </i>allows a court that convicts an individual of an offence to impose a fine instead of, or in addition to, a term of imprisonment. The maximum fine that a court can impose on the individual is worked out by multiplying the maximum term of imprisonment (in months) by 5, and then multiplying the resulting number by the amount of a penalty unit. The amount of a penalty unit is stated in section 4AA of that Act.</p>
                  </content>
                </authorialNote>
                <authorialNote placement="end" eId="note-82" marker="82">
                  <content>
                    <p>Note 2:	For <b><i>protected information</i></b> see subsection 3(1).</p>
                  </content>
                </authorialNote>
                <authorialNote placement="end" eId="note-83" marker="83">
                  <content>
                    <p>Note 3:	For <b><i>officer</i></b> see subsection 3(1).</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-357__subsec-2">
              <num>2</num>
              <content>
                <p>For the purposes of an offence against subsection (1), strict liability applies to the physical element of circumstance, that the contravention is a contravention of this Division.</p>
              </content>
              <authorialNote placement="end" eId="note-84" marker="84">
                <content>
                  <p>Note:	For strict liability, see <i>Criminal Code</i>.<ref href="#sec-6">section 6</ref>.1 of the </p>
                </content>
              </authorialNote>
            </subsection>
          </section>
          <section eId="part-10__dvs-3__sec-358">
            <num>358</num>
            <heading>Making untrue representations for purpose of soliciting disclosure of protected information</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-10__dvs-3__sec-358__para-a">
              <num>a</num>
              <content>
                <p>a person solicits the disclosure of protected information from an officer; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-10__dvs-3__sec-358__para-b">
              <num>b</num>
              <content>
                <p>makes representations that the person knows or ought reasonably to know are untrue with the intention of soliciting the disclosure of the information from the officer;</p>
              </content>
              <content>
                <p>then, whether or not any protected information is actually disclosed, the person commits an offence punishable on conviction by imprisonment for a period of not more than 2 years.</p>
              </content>
              <authorialNote placement="end" eId="note-85" marker="85">
                <content>
                  <p>Note 1:	Subsection 4B(2) of the <i>Crimes Act 1914 </i>allows a court that convicts an individual of an offence to impose a fine instead of, or in addition to, a term of imprisonment. The maximum fine that a court can impose on the individual is worked out by multiplying the maximum term of imprisonment (in months) by 5, and then multiplying the resulting number by the amount of a penalty unit. The amount of a penalty unit is stated in section 4AA of that Act.</p>
                </content>
              </authorialNote>
              <authorialNote placement="end" eId="note-86" marker="86">
                <content>
                  <p>Note 2:	For <b><i>protected information</i></b> see subsection 3(1).</p>
                </content>
              </authorialNote>
              <authorialNote placement="end" eId="note-87" marker="87">
                <content>
                  <p>Note 3:	For <b><i>officer</i></b> see subsection 3(1).</p>
                </content>
              </authorialNote>
            </paragraph>
          </section>
          <section eId="part-10__dvs-3__sec-359">
            <num>359</num>
            <heading>Offences—offering to supply protected information</heading>
            <content>
              <p>Person offering to supply information</p>
            </content>
            <subsection eId="part-10__dvs-3__sec-359__subsec-1">
              <num>1</num>
              <content>
                <p>A person who:</p>
              </content>
              <paragraph eId="part-10__dvs-3__sec-359__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>offers to supply (whether to a particular person or otherwise) information about another person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-359__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>knows that the information is protected information;</p>
                </content>
                <content>
                  <p>commits an offence punishable on conviction by imprisonment for a period of not more than 2 years.</p>
                  <p>Person holding out that he or she is able to supply information</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-359__subsec-2">
              <num>2</num>
              <content>
                <p>A person who:</p>
              </content>
              <paragraph eId="part-10__dvs-3__sec-359__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>holds himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-10__dvs-3__sec-359__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>knows that the information is protected information;</p>
                </content>
                <content>
                  <p>commits an offence punishable on conviction by imprisonment for a period of not more than 2 years.</p>
                  <p>Exception</p>
                </content>
                <authorialNote placement="end" eId="note-88" marker="88">
                  <content>
                    <p>Note 1:	Subsection 4B(2) of the <i>Crimes Act 1914 </i>allows a court that convicts an individual of an offence to impose a fine instead of, or in addition to, a term of imprisonment. The maximum fine that a court can impose on the individual is worked out by multiplying the maximum term of imprisonment (in months) by 5, and then multiplying the resulting number by the amount of a penalty unit. The amount of a penalty unit is stated in section 4AA of that Act.</p>
                  </content>
                </authorialNote>
                <authorialNote placement="end" eId="note-89" marker="89">
                  <content>
                    <p>Note 2:	For <b><i>protected information</i></b> see subsection 3(1).</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-10__dvs-3__sec-359__subsec-3">
              <num>3</num>
              <content>
                <p>Nothing in subsection (1) or (2) has the effect that an officer acting in the exercise or performance of his or her duties, functions or powers under this Act commits an offence.</p>
              </content>
              <authorialNote placement="end" eId="note-90" marker="90">
                <content>
                  <p>Note:	For <b><i>officer</i></b> see subsection 3(1).</p>
                </content>
              </authorialNote>
            </subsection>
          </section>
          <section eId="part-10__dvs-3__sec-360">
            <num>360</num>
            <heading>Officer’s oath or declaration</heading>
            <content>
              <p>An officer must make an oath or declaration in a form approved by <role refersTo="#minister">the Minister</role> or <role refersTo="#secretary">the Secretary</role> if required to do so by <role refersTo="#minister">the Minister</role> or <role refersTo="#secretary">the Secretary</role>.</p>
            </content>
            <authorialNote placement="end" eId="note-91" marker="91">
              <content>
                <p>Note:	For <b><i>officer</i></b> see subsection 3(1).</p>
              </content>
            </authorialNote>
          </section>
          <section eId="part-10__dvs-3__sec-361">
            <num>361</num>
            <heading>Freedom of Information Act not affected</heading>
            <content>
              <p>		The provisions of this Part that relate to the disclosure of information do not affect the operation of the<i> Freedom of Information Act 1982.</i></p>
              <p>Endnotes</p>
              <p>Endnote 1—About the endnotes</p>
              <p>The endnotes provide information about this compilation and the compiled law.</p>
              <p>The following endnotes are included in every compilation:</p>
              <p>Endnote 1—About the endnotes</p>
              <p>Endnote 2—Abbreviation key</p>
              <p>Endnote 3—Legislation history</p>
              <p>Endnote 4—Amendment history</p>
              <p>
                <b>Abbreviation key—</b>
                <b>E</b>
                <b>ndnote 2</b>
              </p>
              <p>The abbreviation key sets out abbreviations that may be used in the endnotes.</p>
              <p>
                <b>Legislation history and amendment history—</b>
                <b>E</b>
                <b>ndnotes 3 and 4</b>
              </p>
              <p>Amending laws are annotated in the legislation history and amendment history.</p>
              <p>The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.</p>
              <p>The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.</p>
              <p>
                <b>Editorial changes</b>
              </p>
              <p>The <i>Legislation Act 2003</i> authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.</p>
              <p>If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.</p>
              <p>
                <b>Misdescribed amendments</b>
              </p>
              <p>A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under <i>Legislation Act 2003</i>.<ref href="#sec-15V">section 15V</ref> of the </p>
              <p>If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.</p>
              <p>Endnote 2—Abbreviation key</p>
            </content>
            <table>
              <tr>
                <th>ad = added or inserted</th>
                <th>orig = original</th>
              </tr>
              <tr>
                <td>am = amended</td>
                <td>p = page(s)</td>
              </tr>
              <tr>
                <td>amdt = amendment</td>
                <td>para = paragraph(s)/subparagraph(s)</td>
              </tr>
              <tr>
                <td>C[x] = Compilation No. x</td>
                <td>/sub-subparagraph(s)</td>
              </tr>
              <tr>
                <td>ch = Chapter(s)</td>
                <td>pres = present</td>
              </tr>
              <tr>
                <td>cl = clause(s)</td>
                <td>prev = previous</td>
              </tr>
              <tr>
                <td>cont. = continued</td>
                <td>(prev…) = previously</td>
              </tr>
              <tr>
                <td>def = definition(s)</td>
                <td>pt = Part(s)</td>
              </tr>
              <tr>
                <td>Dict = Dictionary</td>
                <td>r = regulation(s)/Court rule(s)</td>
              </tr>
              <tr>
                <td>disallowed = disallowed by Parliament</td>
                <td>reloc = relocated</td>
              </tr>
              <tr>
                <td>div = Division(s)</td>
                <td>renum = renumbered</td>
              </tr>
              <tr>
                <td>ed = editorial change</td>
                <td>rep = repealed</td>
              </tr>
              <tr>
                <td>exp = expires/expired or ceases/ceased to have</td>
                <td>rs = repealed and substituted</td>
              </tr>
              <tr>
                <td>effect</td>
                <td>s = section(s)/subsection(s)</td>
              </tr>
              <tr>
                <td>gaz = gazette</td>
                <td>/rule(s)/subrule(s)/order(s)/suborder(s)</td>
              </tr>
              <tr>
                <td>LA = Legislation Act 2003</td>
                <td>sch = Schedule(s)</td>
              </tr>
              <tr>
                <td>LIA = Legislative Instruments Act 2003</td>
                <td>SLI = Select Legislative Instrument</td>
              </tr>
              <tr>
                <td>(md) = misdescribed amendment can be given</td>
                <td>SR = Statutory Rules</td>
              </tr>
              <tr>
                <td>effect</td>
                <td>sub ch = Sub-Chapter(s)</td>
              </tr>
              <tr>
                <td>(md not incorp) = misdescribed amendment</td>
                <td>sub div = Subdivision(s)</td>
              </tr>
              <tr>
                <td>cannot be given effect</td>
                <td>sub pt = Subpart(s)</td>
              </tr>
              <tr>
                <td>mod = modified/modification</td>
                <td>underlining = whole or part not</td>
              </tr>
              <tr>
                <td>No. = Number(s)</td>
                <td>commenced or to be commenced</td>
              </tr>
              <tr>
                <td>Ord = Ordinance</td>
                <td></td>
              </tr>
            </table>
            <content>
              <p>Endnote 3—Legislation history</p>
            </content>
            <table>
              <tr>
                <th>Act</th>
                <th>Number and year</th>
                <th>Assent</th>
                <th>Commencement</th>
                <th>Application, saving and transitional provisions</th>
              </tr>
              <tr>
                <td>Student Assistance Act 1973</td>
                <td>155, 1973</td>
                <td>27 Nov 1973</td>
                <td>15 Oct 1974 (gaz 1974, No 82 p. 4)</td>
                <td></td>
              </tr>
              <tr>
                <td>Statute Law (Miscellaneous Amendments) Act (No. 1) 1982</td>
                <td>26, 1982</td>
                <td>7 May 1982</td>
                <td>s 219-237: 4 June 1982 (s 2(12))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Public Service Reform Act 1984</td>
                <td>63, 1984</td>
                <td>25 June 1984</td>
                <td>s 151(5): 1 July 1985 (s 2(4) and gaz 1985, No S221)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>as amended by</td>
                <td></td>
                <td></td>
                <td></td>
                <td></td>
              </tr>
              <tr>
                <td>Statute Law (Miscellaneous Provisions) Act (No. 2) 1984</td>
                <td>165, 1984</td>
                <td>25 Oct 1984</td>
                <td>s 2(32), 6(1), sch 1: 1 July 1985 (s 2(21))</td>
                <td>s 2(32), 6(1)</td>
              </tr>
              <tr>
                <td>Statute Law (Miscellaneous Provisions) Act (No. 1) 1984</td>
                <td>72, 1984</td>
                <td>25 June 1984</td>
                <td>s 2(24), 6, sch: 1 Aug 1984 (s 2(23) and gaz 1984, No S288)</td>
                <td>s 2(24), 6</td>
              </tr>
              <tr>
                <td>Christmas Island Administration (Miscellaneous Amendments) Act 1984</td>
                <td>120, 1984</td>
                <td>18 Oct 1984</td>
                <td>pt VIII (s 27-31): 1 Oct 1984 
Remainder: Royal Assent</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Student Assistance Amendment Act 1985</td>
                <td>137, 1985</td>
                <td>28 Nov 1985</td>
                <td>s 1-3, 11, 12, 14: Royal Assent 
s 4-10, 15, 16: 1 Jan 1986 (gaz 1986, No S526)
s 13: 26 Dec 1985</td>
                <td>s 3(2), 13(2), 16</td>
              </tr>
              <tr>
                <td>Student Assistance Amendment Act 1986</td>
                <td>114, 1986</td>
                <td>4 Nov 1986</td>
                <td>1 Jan 1987 (gaz 1986, No S650)</td>
                <td>s 8, 9</td>
              </tr>
              <tr>
                <td>Student Assistance Amendment Act 1987</td>
                <td>125, 1987</td>
                <td>16 Dec 1987</td>
                <td>16 Dec 1987</td>
                <td>s 4</td>
              </tr>
              <tr>
                <td>Social Security and Veterans’ Entitlements Amendment Act (No. 2) 1987</td>
                <td>130, 1987</td>
                <td>16 Dec 1987</td>
                <td>s 123: 1 Jan 1988 (s 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Statute Law (Miscellaneous Provisions) Act 1987</td>
                <td>141, 1987</td>
                <td>18 Dec 1987</td>
                <td>s 5(1), (20), sch 1: 18 Dec 1987 (s 2(1))</td>
                <td>s 5(1), (20)</td>
              </tr>
              <tr>
                <td>Student Assistance Legislation Amendment Act 1988</td>
                <td>35, 1988</td>
                <td>22 May 1988</td>
                <td>22 May 1988</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Student Assistance Amendment Act 1989</td>
                <td>76, 1989</td>
                <td>21 June 1989</td>
                <td>s 1, 2: Royal Assent 
Remainder: 1 Jan 1990</td>
                <td>s 27</td>
              </tr>
              <tr>
                <td>Student Assistance Amendment Act (No. 2) 1989</td>
                <td>171, 1989</td>
                <td>19 Dec 1989</td>
                <td>s 1, 2: Royal Assent 
s 17: 3 Jan 1990 
Remainder: 2 Jan 1990</td>
                <td>s 9(2)-(8), 15(2), (3), 17(9)</td>
              </tr>
              <tr>
                <td>Social Security (Rewrite) Transition Act 1991</td>
                <td>70, 1991</td>
                <td>25 June 1991</td>
                <td>1 July 1991 (s. 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Student Assistance Amendment Act 1991</td>
                <td>95, 1991</td>
                <td>26 June 1991</td>
                <td>s 16(b): 2 Jan 1990 
Remainder: Royal Assent</td>
                <td>s 6(2), 23, 24</td>
              </tr>
              <tr>
                <td>Student Assistance Amendment Act (No. 2) 1991</td>
                <td>147, 1991</td>
                <td>21 Oct 1991</td>
                <td>s 1, 2: 21 Oct 1991
s 4(a)-(c): 18 Nov 1991
Remainder: 1 Jan 1992</td>
                <td>s 3</td>
              </tr>
              <tr>
                <td>Student Assistance Amendment Act 1992</td>
                <td>138, 1992</td>
                <td>19 Nov 1992</td>
                <td>s 4-23: 19 Nov 1992 (s 2(1))</td>
                <td>s 22(2)</td>
              </tr>
              <tr>
                <td>as amended by</td>
                <td></td>
                <td></td>
                <td></td>
                <td></td>
              </tr>
              <tr>
                <td>Statute Law Revision Act 1996</td>
                <td>43, 1996</td>
                <td>25 Oct 1996</td>
                <td>sch 3 (item 74): 19 Nov 1992 (s 2(3))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Commonwealth Reciprocal Recovery Legislation Amendment Act 1994</td>
                <td>68, 1994</td>
                <td>30 May 1994</td>
                <td>s 7(a), (c): 30 May 1994 (s 2(1))
s 7(b): 1 July 1994 (s 2(2))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Student Assistance (Youth Training Allowance) Amendment Act 1994</td>
                <td>183, 1994</td>
                <td>23 Dec 1994</td>
                <td>1 Jan 1995 (s 2)</td>
                <td>s 37-41</td>
              </tr>
              <tr>
                <td>Social Security Legislation Amendment Act (No. 1) 1995</td>
                <td>104, 1995</td>
                <td>29 Sept 1995</td>
                <td>sch 12 (items 8-24): 29 Sept 1995 (s 2(1))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Student and Youth Assistance Amendment (Youth Training Allowance) Act (No. 2) 1995</td>
                <td>155, 1995</td>
                <td>16 Dec 1995</td>
                <td>sch 1, 4, 6, 8: 12 Dec 1995 (s 2(2))
sch 2, sch 3 (items 2, 3), sch 5: 1 Jan 1996 (s 2(3))
sch 7 (items 1, 2, 4): 20 Mar 1996 (s 2(4))
sch 7 (item 3): 1 Jan 1995 (s 2(5))
Remainder: 16 Dec 1995 (s 2(1))</td>
                <td>sch 5 (item 5)</td>
              </tr>
              <tr>
                <td>Student and Youth Assistance Amendment (Youth Training Allowance) Act (No. 3) 1995</td>
                <td>156, 1995</td>
                <td>16 Dec 1995</td>
                <td>sch 1 (Pt 2): 1 July 1996 (s 2(3))
sch 2, 3: 20 Mar 1996 (s 2(2))
sch 4: 20 Sept 1996 (s 2(4))
Remainder: 16 Dec 1995 (s 2(1))</td>
                <td>sch 1 (items 3, 7, 8), sch 2 (item 25), sch 3 (item 4)</td>
              </tr>
              <tr>
                <td>Statute Law Revision Act 1996</td>
                <td>43, 1996</td>
                <td>25 Oct 1996</td>
                <td>sch 2 (items 104-106): 1 Jan 1995 (s 2(2))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Social Security Legislation Amendment (Further Budget and Other Measures) Act 1996</td>
                <td>83, 1996</td>
                <td>23 Dec 1996</td>
                <td>sch 2 (items 17, 18): 1 July 1997 (s 2(3))
sch 3 (items 9, 10): 23 Dec 1996 (s 2(1))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Social Security Legislation Amendment (Budget and Other Measures) Act 1996</td>
                <td>84, 1996</td>
                <td>23 Dec 1996</td>
                <td>sch 2 (item 12): 1 July 1997 (s 2(4))
sch 3 (items 10-13), sch 5 (items 2, 8-11, 135), sch 6 (items 7, 8), sch 21 (item 2): 1 Jan 1997 (s 2(2))
sch 4 (items 2-4), sch 7 (items 45-64, 73-77), sch 21 (item 6): 20 Sept 1997 (s 2(5))
sch 5 (items 77-119, 129-132), sch 8 (items 9, 10, 27), sch 9 (item 4), sch 10 (items 36-40), sch 12 (items 40-64), sch 17 (items 9-14), sch 21 (item 4): 20 Mar 1997 (s 2(3))
sch 13: 1 July 1995 (s 2(7))
sch 18 (items 36-38, 44-47, 80-96, 99, 100, 106-109), sch 21 (item 8): 1 Oct 1997 (s 2(6))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>as amended by</td>
                <td></td>
                <td></td>
                <td></td>
                <td></td>
              </tr>
              <tr>
                <td>Social Security Legislation Amendment (Activity Test Penalty Periods) Act 1997</td>
                <td>106, 1997</td>
                <td>30 June 1997</td>
                <td>sch 3 (item 3): 1 Jan 1997 (s 2(6))
sch 3 (items 4-8: 20 Mar 1997 (s 2(7), (8))
sch 3 (item 10): 1 Oct 1997 (s 2(1))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Social Security Legislation Amendment (Newly Arrived Resident’s Waiting Periods and Other Measures) Act 1997</td>
                <td>5, 1997</td>
                <td>4 Mar 1997</td>
                <td>s 3, sch 1 (items 47-50), sch 2 (item 2): 4 Mar 1997 (s 2(1))</td>
                <td>s 3</td>
              </tr>
              <tr>
                <td>Student and Youth Assistance Amendment (Waiting Period) Act 1997</td>
                <td>6, 1997</td>
                <td>4 Mar 1997</td>
                <td>4 Mar 1997 (s 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Commonwealth Services Delivery Agency (Consequential Amendments) Act 1997</td>
                <td>29, 1997</td>
                <td>17 Apr 1997</td>
                <td>sch 2 (items 81-99): 1 July 1997 (s 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Income Tax (Consequential Amendments) Act 1997</td>
                <td>39, 1997</td>
                <td>17 Apr 1997</td>
                <td>sch 3 (items 120-123): 1 July 1997 (s 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>as amended by</td>
                <td></td>
                <td></td>
                <td></td>
                <td></td>
              </tr>
              <tr>
                <td>Tax Law Improvement Act 1997</td>
                <td>121, 1997</td>
                <td>8 July 1997</td>
                <td>s 4: 8 July 1997 (s 2(1))
sch 12 (item 30): 1 July 1997 (s 2(4))</td>
                <td>s 4</td>
              </tr>
              <tr>
                <td>Social Security Legislation Amendment (Activity Test Penalty Periods) Act 1997</td>
                <td>106, 1997</td>
                <td>30 June 1997</td>
                <td>sch 1 (items 43-71): 10 July 1997 (s 2(2) and gaz 1997, No S279)
sch 2 (items 3, 4): 20 Oct 1997 (s 2(4))
sch 3 (item 2): 20 Mar 1997 (s 2(5))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Aged Care (Consequential Provisions) Act 1997</td>
                <td>114, 1997</td>
                <td>7 July 1997</td>
                <td>sch 5 (item 32): 1 Oct 1997 (s 2(1))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Tax Law Improvement Act 1997</td>
                <td>121, 1997</td>
                <td>8 July 1997</td>
                <td>s 4: 8 July 1997 (s 2(1))
sch 6 (item 141), sch 12 (item 34): 1 July 1997 (s 2(2), (3), (5))</td>
                <td>s 4</td>
              </tr>
              <tr>
                <td>Audit (Transitional and Miscellaneous) Amendment Act 1997</td>
                <td>152, 1997</td>
                <td>24 Oct 1997</td>
                <td>sch 2 (items 1227-1234): 1 Jan 1998 (s 2(2))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Social Security Legislation Amendment (Parenting and Other Measures) Act 1997</td>
                <td>197, 1997</td>
                <td>11 Dec 1997</td>
                <td>sch 1 (items 347-361): 20 Mar 1998 (s 2(2))
sch 4 (Part 3): 1 July 1998 (s 2(7))
sch 4 (Part 4): 1 July 1999 (s 2(6))</td>
                <td>sch 1 (item 361), sch 4 (items 22, 24)</td>
              </tr>
              <tr>
                <td>Social Security and Veterans’ Affairs Legislation Amendment (Family and Other Measures) Act 1997</td>
                <td>202, 1997</td>
                <td>16 Dec 1997</td>
                <td>sch 3 (item 11): 1 Jan 1996 (s 2(4))
sch 20 (items 29-35): 16 Dec 1997 (s 2(1))
sch 22: 15 Dec 1997 (s 2(17))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Student and Youth Assistance Amendment Act 1998</td>
                <td>40, 1998</td>
                <td>4 June 1998</td>
                <td>sch 1 (item 7): 1 Jan 1999 (s 2(3))
Remainder: 4 June 1998 (s 2(1))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998</td>
                <td>45, 1998</td>
                <td>17 June 1998</td>
                <td>sch 11: 1 July 1998 (s 2(1))</td>
                <td>sch 11 (items 40, 130-135)</td>
              </tr>
              <tr>
                <td>Financial Sector Reform (Consequential Amendments) Act 1998</td>
                <td>48, 1998</td>
                <td>29 June 1998</td>
                <td>sch 1 (item 169): 1 July 1998 (s 2(2) and gaz 1998, No S316)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Social Security and Veterans’ Affairs Legislation Amendment (Budget and Other Measures) Act 1998</td>
                <td>93, 1998</td>
                <td>15 July 1998</td>
                <td>sch 6 (items 111-139, 144, 145, 147-167): 15 July 1998 (s 2(1))
sch 6 (items 140-143, 146): 16 Dec 1997 (s 2(8))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Public Employment (Consequential and Transitional) Amendment Act 1999</td>
                <td>146, 1999</td>
                <td>11 Nov 1999</td>
                <td>sch 1 (item 841): 5 Dec 1999 (s 2(1), (2) and gaz 1999, No S584)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Indigenous Education (Supplementary Assistance) Amendment Act 1999</td>
                <td>157, 1999</td>
                <td>8 Dec 1999</td>
                <td>8 Dec 1999</td>
                <td>—</td>
              </tr>
              <tr>
                <td>A New Tax System (Tax Administration) Act (No. 1) 2000</td>
                <td>44, 2000</td>
                <td>3 May 2000</td>
                <td>sch 3 (items 49, 50): 22 Dec 1999 (s 2(1))</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000</td>
                <td>137, 2000</td>
                <td>24 Nov 2000</td>
                <td>sch 2 (items 380, 381, 418, 419): 24 May 2001 (s 2(3))</td>
                <td>sch 2 (items 418, 419)</td>
              </tr>
              <tr>
                <td>Education, Training and Youth Affairs Legislation Amendment (Application of Criminal Code) Act 2001</td>
                <td>147, 2001</td>
                <td>1 Oct 2001</td>
                <td>2 Oct 2001 (s 2)</td>
                <td>s 4</td>
              </tr>
              <tr>
                <td>Student Assistance Amendment Act 2002</td>
                <td>31, 2002</td>
                <td>30 May 2002</td>
                <td>30 May 2002 (s 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Bankruptcy Legislation Amendment Act 2004</td>
                <td>80, 2004</td>
                <td>23 June 2004</td>
                <td>sch 1 (items 205-208, 212, 213, 215): 1 Dec 2004 (s 2(1) item 2 and gaz 2004, No GN34)</td>
                <td>sch 1 (items 212, 213, 215)</td>
              </tr>
            </table>
            <table>
              <tr>
                <th>Act
(Register ID)</th>
                <th>Number and year</th>
                <th>Assent</th>
                <th>Commencement</th>
                <th>Application, saving and transitional provisions</th>
              </tr>
              <tr>
                <td>Financial Framework Legislation Amendment Act 2005 (C2005A00008)</td>
                <td>8, 2005</td>
                <td>22 Feb 2005</td>
                <td>s 4, sch 1 (items 368-372, 496): 22 Feb 2005 (s 2(1) items 1, 2)</td>
                <td>s 4, sch 1 (item 496)</td>
              </tr>
              <tr>
                <td>Student Assistance Legislation Amendment Act 2006 (C2006A00047)</td>
                <td>47, 2006</td>
                <td>22 May 2006</td>
                <td>sch 2 (items 1-11): 22 May 2006 (s 2(1) item 4)
sch 2 (items 12-25, 27): 1 July 2006 (s 2(1) item 5)</td>
                <td>sch 2 (item 27)</td>
              </tr>
              <tr>
                <td>Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (C2006A00101)</td>
                <td>101, 2006</td>
                <td>14 Sept 2006</td>
                <td>sch 2 (items 920-924), sch 6 (items 1, 6-11): 14 Sept 2006 (s 2(1) items 2, 4)</td>
                <td>sch 6 (items 1, 6-11)</td>
              </tr>
              <tr>
                <td>Social Security Legislation Amendment (2007 Budget Measures for Students) Act 2007 (C2007A00184)</td>
                <td>184, 2007</td>
                <td>28 Sept 2007</td>
                <td>sch 1: 28 Sept 2007 (s 2(1) item 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Dental Benefits (Consequential Amendments) Act 2008 (C2008A00042)</td>
                <td>42, 2008</td>
                <td>25 June 2008</td>
                <td>sch 1 (items 21, 22): 26 June 2008 (s 2(1) item 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Tax Laws Amendment (Education Refund) Act 2008 (C2008A00141)</td>
                <td>141, 2008</td>
                <td>9 Dec 2008</td>
                <td>sch 1 (items 7, 10): 9 Dec 2008 (s 2)</td>
                <td>sch 1 (item 10)</td>
              </tr>
              <tr>
                <td>Same-Sex Relationships (Equal Treatment in Commonwealth Laws—General Law Reform) Act 2008 (C2008A00144)</td>
                <td>144, 2008</td>
                <td>9 Dec 2008</td>
                <td>sch 5 (items 40, 41): 10 Dec 2008 (s 2(1) item 12)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Social Security and Veterans’ Entitlements Legislation Amendment (Schooling Requirements) Act 2008 (C2008A00149)</td>
                <td>149, 2008</td>
                <td>11 Dec 2008</td>
                <td>sch 1 (items 22-28, 34): 11 Dec 2008 (s 2)</td>
                <td>sch 1 (item 34)</td>
              </tr>
              <tr>
                <td>Tax Laws Amendment (2009 Measures No. 1) Act 2009 (C2009A00027)</td>
                <td>27, 2009</td>
                <td>26 Mar 2009</td>
                <td>sch 3 (items 84-87, 102(1)): 27 Mar 2009 (s 2(1) item 5)</td>
                <td>sch 3 (item 102(1))</td>
              </tr>
              <tr>
                <td>Tax Laws Amendment (Transfer of Provisions) Act 2010 (C2010A00079)</td>
                <td>79, 2010</td>
                <td>29 June 2010</td>
                <td>sch 1 (item 35): 1 July 2010 (s 2(1) item 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Financial Framework Legislation Amendment Act 2010 (C2010A00148)</td>
                <td>148, 2010</td>
                <td>17 Dec 2010</td>
                <td>sch 11 (items 19-22): 18 Dec 2010 (s 2(1) 
item 10)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Statute Law Revision Act 2011 (C2011A00005)</td>
                <td>5, 2011</td>
                <td>22 Mar 2011</td>
                <td>sch 1 (item 112): 22 Mar 2011 (s 2(1) item 2)
sch 7 (item 130): 19 Apr 2011 (s 2(1) item 18)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Human Services Legislation Amendment Act 2011 (C2011A00032)</td>
                <td>32, 2011</td>
                <td>25 May 2011</td>
                <td>sch 4 (items 607-617B, 657): 1 July 2011 (s 2(1) item 3)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Acts Interpretation Amendment Act 2011 (C2011A00046)</td>
                <td>46, 2011</td>
                <td>27 June 2011</td>
                <td>sch 2 (items 1070-1072), sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) items 7, 12)</td>
                <td>sch 3 (items 10, 11)</td>
              </tr>
              <tr>
                <td>Family Assistance and Other Legislation Amendment (Child Care and Other Measures) Act 2011 (C2011A00079)</td>
                <td>79, 2011</td>
                <td>25 July 2011</td>
                <td>sch 4 (item 12): never commenced (s 2(1) item 10)
sch 4 (items 13-15): 26 July 2011 (s 2(1) item 5)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>as amended by</td>
                <td></td>
                <td></td>
                <td></td>
                <td></td>
              </tr>
              <tr>
                <td>Human Services Legislation Amendment Act 2011 (C2011A00032)</td>
                <td>32, 2011</td>
                <td>25 May 2011</td>
                <td>sch 4 (item 658): 25 July 2011 (s 2(1) item 7B)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Statute Law Revision Act 2013 (C2013A00103)</td>
                <td>103, 2013</td>
                <td>29 June 2013</td>
                <td>sch 3 (items 190-195, 343): 29 June 2013 (s 2(1) item 16)</td>
                <td>sch 3 (item 343)</td>
              </tr>
              <tr>
                <td>Social Services and Other Legislation Amendment Act 2014 (C2014A00014)</td>
                <td>14, 2014</td>
                <td>31 Mar 2014</td>
                <td>sch 12 (items 7-14): 1 Apr 2014 (s 2(1) item 8)</td>
                <td>sch 12 (item 14)</td>
              </tr>
              <tr>
                <td>Statute Law Revision Act (No. 1) 2014 (C2014A00031)</td>
                <td>31, 2014</td>
                <td>27 May 2014</td>
                <td>sch 1 (items 63-66): 24 June 2014 (s 2(1) item 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Social Services and Other Legislation Amendment (Seniors Health Card and Other Measures) Act 2014 (C2014A00098)</td>
                <td>98, 2014</td>
                <td>11 Sept 2014</td>
                <td>sch 2 (items 3-28): 12 Sept 2014 (s 2(1) item 2)</td>
                <td>sch 2 (item 28)</td>
              </tr>
              <tr>
                <td>Omnibus Repeal Day (August 2014) Act 2014 (C2014A00109)</td>
                <td>109, 2014</td>
                <td>16 Oct 2014</td>
                <td>sch 10 (item 17): 17 Oct 2014 (s 2(1) (item 8)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Statute Law Revision Act (No. 1) 2015 (C2015A00005)</td>
                <td>5, 2015</td>
                <td>25 Feb 2015</td>
                <td>sch 3 (item 180): 25 Mar 2015 (s 2(1) item 10)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Norfolk Island Legislation Amendment Act 2015 (C2015A00059)</td>
                <td>59, 2015</td>
                <td>26 May 2015</td>
                <td>sch 2 (items 336, 337): 1 July 2016 (s 2(1) item 5)
sch 2 (items 356-396): 18 June 2015 (s 2(1) item 6)</td>
                <td>sch 2 (items 356-396)</td>
              </tr>
              <tr>
                <td>as amended by</td>
                <td></td>
                <td></td>
                <td></td>
                <td></td>
              </tr>
              <tr>
                <td>Territories Legislation Amendment Act 2016 (C2016A00033)</td>
                <td>33, 2016</td>
                <td>23 Mar 2016</td>
                <td>sch 2, items 1-3 (s 2(1) item 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Tribunals Amalgamation Act 2015 (C2015A00060)</td>
                <td>60, 2015</td>
                <td>26 May 2015</td>
                <td>sch 7 (items 1-12), sch 9: 1 July 2015 (s 2(1) items 17, 22)
sch 7 (item 13): never commenced (s 2(1) item 18)</td>
                <td>sch 9</td>
              </tr>
              <tr>
                <td>Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 (C2015A00126)</td>
                <td>126, 2015</td>
                <td>10 Sept 2015</td>
                <td>sch 1 (item 537): 5 Mar 2016 (s 2(1) item 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Civil Law and Justice (Omnibus Amendments) Act 2015 (C2015A00132)</td>
                <td>132, 2015</td>
                <td>13 Oct 2015</td>
                <td>sch 1 (item 70): 14 Oct 2015 (s 2(1) item 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Labor 2013-14 Budget Savings (Measures No. 2) Act 2015 (C2015A00169)</td>
                <td>169, 2015</td>
                <td>11 Dec 2015</td>
                <td>sch 1 (items 45-81, 111): 1 Jan 2016 (s 2(1) item 2)</td>
                <td>sch 1 (item 111)</td>
              </tr>
              <tr>
                <td>Statute Law Revision Act (No. 1) 2016 (C2016A00004)</td>
                <td>4, 2016</td>
                <td>11 Feb 2016</td>
                <td>sch 4 (items 1, 290-293, 430): 10 Mar 2016 (s 2(1) item 6)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Omnibus Repeal Day (Autumn 2015) Act 2016 (C2016A00047)</td>
                <td>47, 2016</td>
                <td>5 May 2016</td>
                <td>sch 5 (items 4, 5, 66): 6 May 2016 (s 2(1) items 5, 7)</td>
                <td>sch 5 (items 5, 66)</td>
              </tr>
              <tr>
                <td>Budget Savings (Omnibus) Act 2016 (C2016A00055)</td>
                <td>55, 2016</td>
                <td>16 Sept 2016</td>
                <td>sch 11 (items 20-24): 1 July 2017 (s 2(1) item 13)
sch 12 (items 39-44, 46-49), sch 13 (items 14-17, 38-42): 1 Jan 2017 (s 2(1) items 14, 15)</td>
                <td>sch 11 (item 24), sch 12 (items 46-49), sch 13 (items 17, 39-42)</td>
              </tr>
              <tr>
                <td>Statute Update Act 2016 (C2016A00061)</td>
                <td>61, 2016</td>
                <td>23 Sept 2016</td>
                <td>sch 1 (items 481, 482): 21 Oct 2016 (s 2(1) item 1)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Higher Education Support Legislation Amendment (2016 Measures No. 1) Act 2016 (C2016A00074)</td>
                <td>74, 2016</td>
                <td>23 Nov 2016</td>
                <td>sch 1 (items 27, 28, 33): 1 Jan 2017 (s 2(1) items 2, 4)
sch 1 (item 31): never commenced (s 2(1) item 3)
sch 1 (item 34): 1 July 2017 (s 2(1) item 5)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (C2017A00132)</td>
                <td>132, 2017</td>
                <td>13 Dec 2017</td>
                <td>sch 1 (item 35): 1 July 2018 (s 2(1) item 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Veterans’ Affairs Legislation Amendment (Veteran-centric Reforms No. 1) Act 2018 (C2018A00017)</td>
                <td>17, 2018</td>
                <td>28 Mar 2018</td>
                <td>sch 2 (items 214, 215): 1 May 2018 (s 2(1) item 3)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Social Services Legislation Amendment (Welfare Reform) Act 2018 (C2018A00026)</td>
                <td>26, 2018</td>
                <td>11 Apr 2018</td>
                <td>sch 17 (items 59-78): 1 July 2018 (s 2(1) item 21)</td>
                <td>sch 17 (item 78)</td>
              </tr>
              <tr>
                <td>Higher Education Support Legislation Amendment (Student Loan Sustainability) Act 2018 (C2018A00076)</td>
                <td>76, 2018</td>
                <td>24 Aug 2018</td>
                <td>sch 1 (items 6, 7, 17, 18), sch 2 (items 2, 4): 1 July 2019 (s 2(1) items 2, 3)</td>
                <td>sch 1 (items 17, 18), sch 2 (item 4)</td>
              </tr>
              <tr>
                <td>Social Services Legislation Amendment (Student Reform) Act 2018 (C2018A00111)</td>
                <td>111, 2018</td>
                <td>21 Sept 2018</td>
                <td>sch 2: 19 Oct 2018 (s 2(1) item 5)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018 (C2018A00116)</td>
                <td>116, 2018</td>
                <td>25 Sept 2018</td>
                <td>sch 1 (items 41-43, 45, 46): 1 July 2019 (s 2(1) items 6, 8, 9)
sch 1 (item 44): never commenced (s 2(1) item 7)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Social Services and Other Legislation Amendment (Simplifying Income Reporting and Other Measures) Act 2020 (C2020A00017)</td>
                <td>17, 2020</td>
                <td>6 Mar 2020</td>
                <td>sch 1 (items 93-102): 7 Dec 2020 (s 2(1) item 1)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>as amended by</td>
                <td></td>
                <td></td>
                <td></td>
                <td></td>
              </tr>
              <tr>
                <td>Coronavirus Economic Response Package Omnibus Act 2020 (C2020A00022)</td>
                <td>22, 2020</td>
                <td>24 Mar 2020</td>
                <td>sch 11 (item 41): 25 Mar 2020 (s 2(1) item 7)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Services Australia Governance Amendment Act 2020 (C2020A00104)</td>
                <td>104, 2020</td>
                <td>20 Nov 2020</td>
                <td>sch 1 (items 64-66): 1 Feb 2020 (s 2(1) item 2)</td>
                <td>sch 1 (item 66)</td>
              </tr>
              <tr>
                <td>Federal Circuit and Family Court of Australia (Consequential Amendments and Transitional Provisions) Act 2021 (C2021A00013)</td>
                <td>13, 2021</td>
                <td>1 Mar 2021</td>
                <td>sch 2 (items 748, 749): 1 Sept 2021 (s 2(1) item 5)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Social Services and Other Legislation Amendment (Student Assistance and Other Measures) Act 2021 (C2021A00042)</td>
                <td>42, 2021</td>
                <td>27 May 2021</td>
                <td>sch 1, sch 2 (items 3-13): 28 May 2021 (s 2(1) item 1)</td>
                <td>sch 1 (item 5)</td>
              </tr>
              <tr>
                <td>Education Legislation Amendment (Startup Year and Other Measures) Act 2023 (C2023A00036)</td>
                <td>36, 2023</td>
                <td>28 June 2023</td>
                <td>sch 1 (item 94): 29 June 2023 (s 2(1) item 2)</td>
                <td>sch 1 (item 95)</td>
              </tr>
              <tr>
                <td>Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 (C2024A00038)</td>
                <td>38, 2024</td>
                <td>31 May 2024</td>
                <td>sch 3 (items 183-189, 192-196, 198-207B, 219): 14 Oct 2024 (s 2(1) item 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Universities Accord (Student Support and Other Measures) Act 2024 (C2024A00108)</td>
                <td>108, 2024</td>
                <td>5 Dec 2024</td>
                <td>sch 1 (items 40-46, 65-67): 5 Dec 2024 (s 2(1) items 4, 6)
sch 1 (items 51-55): 1 June 2025 (s 2(1) item 5)</td>
                <td>sch 1 (items 55, 65-67)</td>
              </tr>
              <tr>
                <td>Administrative Review Tribunal (Miscellaneous Measures) Act 2025 (C2025A00014)</td>
                <td>14, 2025</td>
                <td>20 Feb 2025</td>
                <td>sch 2 (items 106-112): 21 Feb 2025 (s 2(1) item 2)</td>
                <td>—</td>
              </tr>
              <tr>
                <td>Veterans’ Entitlements, Treatment and Support (Simplification and Harmonisation) Act 2025 (C2025A00017)</td>
                <td>17, 2025</td>
                <td>20 Feb 2025</td>
                <td>sch 8 (items 70, 71): 1 July 2026 (s 2(1) item 6)</td>
                <td>sch 8 (item 71)</td>
              </tr>
              <tr>
                <td>Universities Accord (Cutting Student Debt by 20 Per Cent) Act 2025 (C2025A00030)</td>
                <td>30, 2025</td>
                <td>2 Aug 2025</td>
                <td>sch 1 (items 57-65), sch 2 (items 18-27, 35): 3 Aug 2025 (s 2(1) item 1)</td>
                <td>sch 2 (item 35)</td>
              </tr>
              <tr>
                <td>Regulatory Reform Omnibus Act 2025 (C2025A00073)</td>
                <td>73, 2025</td>
                <td>4 Dec 2025</td>
                <td>sch 1 (items 94-97): 5 Dec 2025 (s 2(1) item 6)</td>
                <td>sch 1 (item 97)</td>
              </tr>
              <tr>
                <td>Social Security and Other Legislation Amendment (Technical Changes No. 2) Act 2025 (C2025A00079)</td>
                <td>79, 2025</td>
                <td>4 Dec 2025</td>
                <td>sch 2 (items 4, 5): 5 Dec 2025 (s 2(1) item 3)
sch 2 (items 12-14): 20 Mar 2026 (s 2(1) item 4)</td>
                <td>sch 2 (items 5, 13, 14)</td>
              </tr>
            </table>
            <content>
              <p>Endnote 4—Amendment history</p>
            </content>
            <table>
              <tr>
                <th>Provision affected</th>
                <th>How affected</th>
              </tr>
              <tr>
                <td>Title</td>
                <td>rs No 26, 1982</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 171, 1989; No 183, 1994; No 45, 1998</td>
              </tr>
              <tr>
                <td>Part 1</td>
                <td></td>
              </tr>
              <tr>
                <td>s 1</td>
                <td>am No 183, 1994; No 45, 1998</td>
              </tr>
              <tr>
                <td>s 3</td>
                <td>am No 26, 1982; No 72, 1984; No 120, 1984; No 137, 1985; No 114, 1986; No 35, 1988; No 76, 1989; No 171, 1989; No 70, 1991; No 95, 1991; No 147, 1991; No 138, 1992; No 68, 1994; No 183, 1994; No 155, 1995; No 6, 1997; No 29, 1997; No 152, 1997; No 40, 1998; No 45, 1998; No 48, 1998; No 146, 1999; No 31, 2002; No 8, 2005; No 47, 2006; No 184, 2007; No 149, 2008; No 27, 2009; No 148, 2010; No 5, 2011; No 32, 2011; No 103, 2013; No 31, 2014; No 98, 2014; No 59, 2015; No 60, 2015; No 169, 2015; No 55, 2016; No 74, 2016; No 17, 2018; No 116, 2018; No 42, 2021</td>
              </tr>
              <tr>
                <td></td>
                <td>ed C57</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 104, 2020; No 38, 2024; No 108, 2024; No 30, 2025</td>
              </tr>
              <tr>
                <td>s 4</td>
                <td>ad No 35, 1988</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 5</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 183, 1994; No 45, 1998</td>
              </tr>
              <tr>
                <td>s 5A</td>
                <td>ad No 147, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 59, 2015</td>
              </tr>
              <tr>
                <td>s 5B</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 14, 2014</td>
              </tr>
              <tr>
                <td>s 5C</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 60, 2015; No 38, 2024</td>
              </tr>
              <tr>
                <td>s 5D</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 103, 2013; No 111, 2018; No 36, 2023</td>
              </tr>
              <tr>
                <td>s 5E</td>
                <td>ad No 147, 2001</td>
              </tr>
              <tr>
                <td>Part 2</td>
                <td></td>
              </tr>
              <tr>
                <td>Part 2 heading</td>
                <td>rs No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>Part 2</td>
                <td>rs No 114, 1986</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 6</td>
                <td>rep No 26, 1982</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Division 1</td>
                <td></td>
              </tr>
              <tr>
                <td>s 6A</td>
                <td>ad No 6, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 116, 2018</td>
              </tr>
              <tr>
                <td>s 6B</td>
                <td>ad No 6, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 6C</td>
                <td>ad No 6, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 6D</td>
                <td>ad No 6, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 6E</td>
                <td>ad No 6, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 6F</td>
                <td>ad No 6, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 6G</td>
                <td>ad No 6, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 6H</td>
                <td>ad No 6, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 6J</td>
                <td>ad No 6, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 7</td>
                <td>am No 26, 1982</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 114, 1986; No 125, 1987</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 76, 1989; No 95, 1991; No 138, 1992; No 183, 1994; No 6, 1997; No 40, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Division 2</td>
                <td></td>
              </tr>
              <tr>
                <td>s 7A</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 7B</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 7C</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 74, 2016</td>
              </tr>
              <tr>
                <td>s 7D</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 55, 2016; No 74, 2016; No 17, 2025</td>
              </tr>
              <tr>
                <td>s 7E</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>Part 3</td>
                <td>rep No 95, 1991</td>
              </tr>
              <tr>
                <td>s 8</td>
                <td>am No 26, 1982; No 114, 1986; No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 95, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 6, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Division 3</td>
                <td></td>
              </tr>
              <tr>
                <td>s 8A</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 8B</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 8BA</td>
                <td>ad No 30, 2025</td>
              </tr>
              <tr>
                <td>s 8C</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 8D</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 9</td>
                <td>am No 26, 1982; No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 95, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 6, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Division 4</td>
                <td></td>
              </tr>
              <tr>
                <td>s 9A</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 9B</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 30, 2025</td>
              </tr>
              <tr>
                <td>s 9C</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 30, 2025</td>
              </tr>
              <tr>
                <td>s 9CA</td>
                <td>ad No 30, 2025</td>
              </tr>
              <tr>
                <td>s 9D</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 9E</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 30, 2025</td>
              </tr>
              <tr>
                <td>s 9F</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>Part 4 heading</td>
                <td>am No 147, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Part 4</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 10</td>
                <td>rep No 26, 1982</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 95, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 147, 1991</td>
              </tr>
              <tr>
                <td>Division 5</td>
                <td></td>
              </tr>
              <tr>
                <td>Subdivision A</td>
                <td></td>
              </tr>
              <tr>
                <td>s 10A</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 116, 2018</td>
              </tr>
              <tr>
                <td>s 10B</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>Subdivision B</td>
                <td></td>
              </tr>
              <tr>
                <td>s 10C</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 10D</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 10E</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>Subdivision C</td>
                <td></td>
              </tr>
              <tr>
                <td>s 10F</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 76, 2018; No 116, 2018; No 30, 2025</td>
              </tr>
              <tr>
                <td>s 10G</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>Subdivision D</td>
                <td></td>
              </tr>
              <tr>
                <td>s 10H</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 10J</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 10K</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 10L</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 11</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 95, 1991; No 147, 1991; No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Division 6</td>
                <td></td>
              </tr>
              <tr>
                <td>s 11A</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 11B</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 11C</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 11D</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 11E</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 11F</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 11G</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 11H</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 11J</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 11K</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 11L</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 12</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Part 4A</td>
                <td></td>
              </tr>
              <tr>
                <td>Part 4A</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>Division 1</td>
                <td></td>
              </tr>
              <tr>
                <td>s 12A</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 40, 1998; No 45, 1998</td>
              </tr>
              <tr>
                <td>s 12B</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12C</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 40, 1998; No 45, 1998; No 47, 2006; No 103, 2013</td>
              </tr>
              <tr>
                <td>s 12D</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>Division 2</td>
                <td></td>
              </tr>
              <tr>
                <td>s 12E</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998</td>
              </tr>
              <tr>
                <td>s 12F</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 183, 1994; No 40, 1998; No 47, 2006</td>
              </tr>
              <tr>
                <td>s 12G</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 40, 1998</td>
              </tr>
              <tr>
                <td>s 12GA</td>
                <td>ad No 40, 1998</td>
              </tr>
              <tr>
                <td>s 12H</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998</td>
              </tr>
              <tr>
                <td>Division 3</td>
                <td></td>
              </tr>
              <tr>
                <td>s 12J</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12K</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12KA</td>
                <td>ad No 40, 1998</td>
              </tr>
              <tr>
                <td>s 12KB</td>
                <td>ad No 40, 1998</td>
              </tr>
              <tr>
                <td>s 12L</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12M</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 152, 1997; No 8, 2005</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 148 2010</td>
              </tr>
              <tr>
                <td>s 12N</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 152, 1997; No 8, 2005</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 148, 2010</td>
              </tr>
              <tr>
                <td>Division 4</td>
                <td></td>
              </tr>
              <tr>
                <td>s 12P</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 40, 1998</td>
              </tr>
              <tr>
                <td>s 12Q</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12QA</td>
                <td>ad No 40, 1998</td>
              </tr>
              <tr>
                <td>s 12QB</td>
                <td>ad No 40, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 31, 2002; No 47, 2006</td>
              </tr>
              <tr>
                <td>s 12QC</td>
                <td>ad No 40, 1998</td>
              </tr>
              <tr>
                <td>s 12R</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 183, 1994</td>
              </tr>
              <tr>
                <td>s 12S</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 183, 1994; No 31, 2002; No 47, 2006</td>
              </tr>
              <tr>
                <td>s 12T</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 183, 1994</td>
              </tr>
              <tr>
                <td>s 12U</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 183, 1994</td>
              </tr>
              <tr>
                <td>s 12V</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 183, 1994; No 40, 1998</td>
              </tr>
              <tr>
                <td>Division 5</td>
                <td></td>
              </tr>
              <tr>
                <td>s 12W</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12X</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 108, 2024</td>
              </tr>
              <tr>
                <td>s 12Y</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12Z</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12ZA</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 40, 1998</td>
              </tr>
              <tr>
                <td>s 12ZB</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12ZC</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12ZD</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>Division 6</td>
                <td></td>
              </tr>
              <tr>
                <td>Subdivision A</td>
                <td></td>
              </tr>
              <tr>
                <td>s 12ZE</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12ZEA</td>
                <td>ad No 14, 2014</td>
              </tr>
              <tr>
                <td>s 12ZF</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 108, 2024; No 30, 2025</td>
              </tr>
              <tr>
                <td>s 12ZFA</td>
                <td>ad No 30, 2025</td>
              </tr>
              <tr>
                <td>s 12ZG</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 30, 2025</td>
              </tr>
              <tr>
                <td>s 12ZH</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 183, 1994</td>
              </tr>
              <tr>
                <td>Subdivision B</td>
                <td></td>
              </tr>
              <tr>
                <td>s 12ZJ</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12ZJA</td>
                <td>ad No 47, 2006</td>
              </tr>
              <tr>
                <td>Subdivision C</td>
                <td></td>
              </tr>
              <tr>
                <td>Subdivision C</td>
                <td>rs No 47, 2006</td>
              </tr>
              <tr>
                <td>s 12ZK</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 40, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 47, 2006</td>
              </tr>
              <tr>
                <td>s 12ZL</td>
                <td>ad No 47, 2006</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 27, 2009; No 132, 2017</td>
              </tr>
              <tr>
                <td>s 12ZLA</td>
                <td>ad No 47, 2006</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 30, 2025</td>
              </tr>
              <tr>
                <td>s 12ZLB</td>
                <td>ad No 47, 2006</td>
              </tr>
              <tr>
                <td>s 12ZLC</td>
                <td>ad No 47, 2006</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 76, 2018</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 116, 2018; No 30, 2025</td>
              </tr>
              <tr>
                <td>s 12ZLD</td>
                <td>ad No 47, 2006</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 76, 2018</td>
              </tr>
              <tr>
                <td>Subdivision D</td>
                <td></td>
              </tr>
              <tr>
                <td>s 12ZL</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 40, 1998</td>
              </tr>
              <tr>
                <td>s 12ZM</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12ZN</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 44, 2000; No 101, 2006; No 79, 2010</td>
              </tr>
              <tr>
                <td>s 12ZNA</td>
                <td>ad No 47, 2006</td>
              </tr>
              <tr>
                <td>s 12ZNB</td>
                <td>ad No 47, 2006</td>
              </tr>
              <tr>
                <td>s 12ZNC</td>
                <td>ad No 47, 2006</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 14, 2014</td>
              </tr>
              <tr>
                <td>s 12ZND</td>
                <td>ad No 47, 2006</td>
              </tr>
              <tr>
                <td>s 12ZO</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12ZP</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 14, 2014</td>
              </tr>
              <tr>
                <td>s 12ZQ</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>Subdivision E</td>
                <td></td>
              </tr>
              <tr>
                <td>s 12ZR</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12ZS</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12ZT</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 147, 2001; No 14, 2014</td>
              </tr>
              <tr>
                <td>s 12ZU</td>
                <td>am No 61, 2016; No 38, 2024</td>
              </tr>
              <tr>
                <td>Division 7</td>
                <td></td>
              </tr>
              <tr>
                <td>s 12ZV</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 183, 1994</td>
              </tr>
              <tr>
                <td>s 12ZW</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 40, 1998; No 80, 2004</td>
              </tr>
              <tr>
                <td>s 12ZX</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 183, 1994</td>
              </tr>
              <tr>
                <td>s 12ZY</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>s 12ZZ</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td>Part 4B</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 12ZZA</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 12ZZB</td>
                <td>ad No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Part 5</td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 13</td>
                <td>am No 72, 1984; No 137, 1985; No 76, 1989; No 95, 1991; No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 14</td>
                <td>ad No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>Division 2 heading</td>
                <td>am No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 15</td>
                <td>am No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 16</td>
                <td>rs No 26, 1982</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 17</td>
                <td>am No 26, 1982; No 72, 1984; No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 18</td>
                <td>rs No 26, 1982; No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 19</td>
                <td>ad No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>Division 3 heading</td>
                <td>rs No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 20</td>
                <td>rs No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 76, 1989; No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>Division 4 heading</td>
                <td>ad No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 21</td>
                <td>am No 26, 1982; No 72, 1984; No 137, 1985; No 76, 1989; No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 22</td>
                <td>rs No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 137, 1985; No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 23</td>
                <td>ad No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 24</td>
                <td>rs No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 137, 1985; No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>Division 5 heading</td>
                <td>rs No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 25</td>
                <td>ad No 26, 1982</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 26</td>
                <td>ad No 26, 1982</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 72, 1984; No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 27</td>
                <td>ad No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 137, 1985; No 95, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 28</td>
                <td>am No 26, 1982; No 72, 1984; No 137, 1985; No 76, 1989; No 95, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 29</td>
                <td>am No 26, 1982; No 72, 1984; No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 30</td>
                <td>am No 72, 1984; No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 31</td>
                <td>rs No 26, 1982</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 72, 1984; No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 32</td>
                <td>ad No 26, 1982</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 72, 1984; No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 33</td>
                <td>ad No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 34</td>
                <td>am No 72, 1984; No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>Division 6</td>
                <td>ad No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 35</td>
                <td>ad No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 137, 1985; No 76, 1989; No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 36</td>
                <td>ad No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 37</td>
                <td>ad No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 63, 1984 (as am by No 165, 1984); No 76, 1989; No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>Part 6</td>
                <td></td>
              </tr>
              <tr>
                <td>Part 6 heading</td>
                <td>rs No 45, 1998</td>
              </tr>
              <tr>
                <td>Part 6</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998</td>
              </tr>
              <tr>
                <td>Division 1</td>
                <td></td>
              </tr>
              <tr>
                <td>Division 1 heading</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td>Division 1</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td>s 38</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 95, 1991; No 183, 1994; No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 169, 2015; No 55, 2016</td>
              </tr>
              <tr>
                <td>s 38A</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 39</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 95, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 169, 2015</td>
              </tr>
              <tr>
                <td>s 39AA</td>
                <td>ad No 31, 2002</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 169, 2015</td>
              </tr>
              <tr>
                <td>Division 2</td>
                <td></td>
              </tr>
              <tr>
                <td>Division 2 heading</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td>s 39A</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 55, 2016</td>
              </tr>
              <tr>
                <td>s 40</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 95, 1991; No 183, 1994; No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 55, 2016</td>
              </tr>
              <tr>
                <td>s 41</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 95, 1991; No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 55, 2016</td>
              </tr>
              <tr>
                <td>s 41A</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 41B</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 41C</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 41D</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 17, 2018</td>
              </tr>
              <tr>
                <td>s 41E</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 41F</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 41G</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 42</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 95, 1991; No 138, 1992; No 183, 1994; No 45, 1998; No 147, 2001</td>
              </tr>
              <tr>
                <td>s 42A</td>
                <td>ad No 184, 2007</td>
              </tr>
              <tr>
                <td>s 42B</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>Division 3</td>
                <td></td>
              </tr>
              <tr>
                <td>Division 3 heading</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td>s 43</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 95, 1991; No 183, 1994; No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 45, 1998</td>
              </tr>
              <tr>
                <td>s 43A</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td>s 43B</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 144, 2008</td>
              </tr>
              <tr>
                <td>s 43C</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td>s 43D</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 79, 2025</td>
              </tr>
              <tr>
                <td>s 43E</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 103, 2013; No 38, 2024</td>
              </tr>
              <tr>
                <td>s 43F</td>
                <td>ad No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 79, 2025</td>
              </tr>
              <tr>
                <td>s 44</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>Division 4</td>
                <td></td>
              </tr>
              <tr>
                <td>Division 4</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>Subdivision A</td>
                <td></td>
              </tr>
              <tr>
                <td>s 43G</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>Subdivision B</td>
                <td></td>
              </tr>
              <tr>
                <td>s 43H</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>Subdivision C</td>
                <td></td>
              </tr>
              <tr>
                <td>s 43J</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43K</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 13, 2021</td>
              </tr>
              <tr>
                <td>s 43L</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43M</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>Subdivision D</td>
                <td></td>
              </tr>
              <tr>
                <td>s 43N</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43P</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43Q</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43R</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43S</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43T</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>Subdivision E</td>
                <td></td>
              </tr>
              <tr>
                <td>s 43U</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 13, 2021</td>
              </tr>
              <tr>
                <td>s 43V</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43W</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43X</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>Subdivision F</td>
                <td></td>
              </tr>
              <tr>
                <td>s 43Y</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43Z</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43ZA</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>Subdivision G</td>
                <td></td>
              </tr>
              <tr>
                <td>s 43ZB</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>s 43ZC</td>
                <td>ad No 55, 2016</td>
              </tr>
              <tr>
                <td>Division 5</td>
                <td></td>
              </tr>
              <tr>
                <td>Division 5</td>
                <td>ad No 79, 2025</td>
              </tr>
              <tr>
                <td>s 44</td>
                <td>ad No 79, 2025</td>
              </tr>
              <tr>
                <td>s 44A</td>
                <td>ad No 95, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 138, 1992; No 39, 1997; No 45, 1998; No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 42, 2021</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 79, 2025</td>
              </tr>
              <tr>
                <td>Part 7</td>
                <td></td>
              </tr>
              <tr>
                <td>Division 1</td>
                <td></td>
              </tr>
              <tr>
                <td>Division 1 heading</td>
                <td>ad No 42, 2021</td>
              </tr>
              <tr>
                <td>s 45</td>
                <td>ad No 35, 1988</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 76, 1989; No 171, 1989; No 95, 1991; No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 42, 2021</td>
              </tr>
              <tr>
                <td>s 46</td>
                <td>ad No 35, 1988</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 42, 2021</td>
              </tr>
              <tr>
                <td>s 47</td>
                <td>ad No 35, 1988</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 42, 2021</td>
              </tr>
              <tr>
                <td>s 47A</td>
                <td>ad No 42, 2021</td>
              </tr>
              <tr>
                <td>s 48</td>
                <td>ad No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 138, 1992; No 183, 1994; No 45, 1998; No 31, 2002; No 47, 2006; No 126, 2015</td>
              </tr>
              <tr>
                <td>s 49</td>
                <td>ad No 35, 1988</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 76, 1989; No 171, 1989; No 138, 1992; No 183, 1994; No 45, 1998; No 137, 2000; No 147, 2001; No 47, 2006</td>
              </tr>
              <tr>
                <td></td>
                <td>ed C53</td>
              </tr>
              <tr>
                <td>s 50</td>
                <td>ad No 35, 1988</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 183, 1994; No 45, 1998; No 5, 2015</td>
              </tr>
              <tr>
                <td>s 51</td>
                <td>ad No 35, 1988</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 171, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 95, 1991; No 138, 1992; No 183, 1994; No 45, 1998; No 55, 2016</td>
              </tr>
              <tr>
                <td></td>
                <td>ed C53</td>
              </tr>
              <tr>
                <td>s 52</td>
                <td>am No 72, 1984; No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 95, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 53</td>
                <td>ad No 137, 1985</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 35, 1988; No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 171, 1989; No 95, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 54</td>
                <td>am No 72, 1984; No 138, 1992</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 55</td>
                <td>ad No 137, 1985</td>
              </tr>
              <tr>
                <td>s 55A</td>
                <td>ad No 147, 1991</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 138, 1992; No 183, 1994; No 40, 1998; No 45, 1998; No 157, 1999; No 169, 2015</td>
              </tr>
              <tr>
                <td>s 55B (prev s 55A)</td>
                <td>ad No 95, 1991
renum No 138, 1992 (as am by No 43, 1996)</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 183, 1994</td>
              </tr>
              <tr>
                <td>s 56</td>
                <td>am No 72, 1984; No 137, 1985; No 35, 1988; No 95, 1991; No 138, 1992; No 183, 1994; No 152, 1997; No 45, 1998; No 8, 2005; No 148, 2010; No 61, 2016</td>
              </tr>
              <tr>
                <td>Part 8</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 57</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 58</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995; No 84, 1996; No 106, 1997; No 197, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 59</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>ss 60–64</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 65</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 156, 1995; No 202, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 66</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>s 67</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 68</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 69</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 70</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 71</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 72</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 73</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 74</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 75</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 75A</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 76</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 77</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 78</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 78AA</td>
                <td>ad No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Subdivision BAA</td>
                <td>ad No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 78AAA</td>
                <td>ad No 202, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 78A</td>
                <td>ad No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 78B</td>
                <td>ad No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 78C</td>
                <td>ad No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 78D</td>
                <td>ad No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 78E</td>
                <td>ad No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 78F</td>
                <td>ad No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 78G</td>
                <td>ad No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 79</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995; No 202, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>ss 80–84</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 85</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>ss 86–88</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 89</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 90</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 90A</td>
                <td>ad No 202, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 91</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995; No 84, 1996; No 106, 1997; No 202, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 91A</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 202, 1997; No 93, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 92</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 92A</td>
                <td>ad No 156, 1995; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 92B</td>
                <td>ad No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 93</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 94</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 95</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 96</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 97</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 98</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 99</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 100</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 101</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 5, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 102</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 5, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Subdivision F heading</td>
                <td>rs No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 103</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 104</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 105</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 106</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 107</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 108</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 84, 1996; No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 108A</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 109</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 110</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996 (as am by No 106, 1997); No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 111</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996; No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 111A</td>
                <td>ad No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 112</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 113</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 113A</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 114</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 115</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 116–119</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 120</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 121</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 122</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 123–132</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 133</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996; No 106, 1997; No 202, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 134</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Subdivision A heading</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 135</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 104, 1995; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 136</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Subdivision AA</td>
                <td>ad No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 136AA–136AE</td>
                <td>ad No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Subdivision B</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 136A</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 136B</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 136C</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 136D</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 136DA</td>
                <td>ad No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 136E</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 136F</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 136G</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 137–141</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 142</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 143–148</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 149</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td>s 150</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 151</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996; No 202, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 151A</td>
                <td>ad No 202, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 152</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 153</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 154</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 155</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 156</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 156A</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 157</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 158</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 159–173</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Subdivision A</td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 174</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 175</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 176</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>Subdivision B</td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 176</td>
                <td>ad No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 177</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 121, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Subdivision C</td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 178</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 179</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 181</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 181</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 182</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 183</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 184</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 185</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Subdivision D</td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td>s 186</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 187</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 188</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 189–193</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>Subdivision E</td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>s 194</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>Subdivision F</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 195</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 196</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Subdivision G</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>s 197–203</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>Subdivision H</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>s 204–211</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>Subdivision I</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>s 212</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>s 213</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 43, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>s 214</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 156, 1995</td>
              </tr>
              <tr>
                <td>Subdivision J</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 215</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 216</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 217</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 218</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 104, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 219</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 220</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Subdivision K</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 221</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 104, 1995; No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 222</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 104, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 223</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 224</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 225</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 226</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 227</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 228</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996 (as am by No 106, 1997)</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 229</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 84, 1996; No 197, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 230</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 231</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 84, 1996; No 197, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 232</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 233</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 84, 1996; No 197, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 234</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 235</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 236</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 237</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 84, 1996; No 197, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 238</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 239</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 240</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 241</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 242</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 243</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996; No 197, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 244</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 245</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 246</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 247</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 248</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 249</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Division 13 heading</td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 250</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 251</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 156, 1995; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 252</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 253</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 254</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 255</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 256</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Subdivision C</td>
                <td>ad No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 256A</td>
                <td>ad No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 257</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 258</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 259</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 260</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 261</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 43, 1996; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 262</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 83, 1996; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 263</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 264</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 265</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 266</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 267</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 268</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 269</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>s 270</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 271</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 272</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 273</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 274</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 275</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 276</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 277</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 278</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 279</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 279A</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 280</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 281</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 282</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 283</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 284</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 285</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 286</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 287</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 288</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 289</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 290</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 290A</td>
                <td>ad No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 290B</td>
                <td>ad No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 290C</td>
                <td>ad No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 291</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 292</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 293–297</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 298–301</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Part 9</td>
                <td></td>
              </tr>
              <tr>
                <td>Part 9</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td>Division 1</td>
                <td></td>
              </tr>
              <tr>
                <td>s 302</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 169, 2015</td>
              </tr>
              <tr>
                <td>s 303</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 45, 1998; No 93, 1998; No 98, 2014; No 60, 2015; No 38, 2024</td>
              </tr>
              <tr>
                <td>s 304</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 60, 2015; No 38, 2024; No 14, 2025</td>
              </tr>
              <tr>
                <td></td>
                <td>ed C65</td>
              </tr>
              <tr>
                <td>s 305</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 40, 1998; No 45, 1998</td>
              </tr>
              <tr>
                <td>s 306</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td>s 307</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 308</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 60, 2015; No 38, 2024</td>
              </tr>
              <tr>
                <td>Division 1A</td>
                <td></td>
              </tr>
              <tr>
                <td>Division 1A</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 308A</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 308B</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 308C</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 308D</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024; No 14, 2025</td>
              </tr>
              <tr>
                <td>s 308E</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 308F</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 308G</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td>s 308H</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024; No 14, 2025</td>
              </tr>
              <tr>
                <td>s 308J</td>
                <td>ad No 169, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>Division 2</td>
                <td></td>
              </tr>
              <tr>
                <td>Division 2 heading</td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>Division 2</td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td>Subdivision A</td>
                <td></td>
              </tr>
              <tr>
                <td>s 309</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 310</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 98, 2014</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 26, 2018; No 38, 2024</td>
              </tr>
              <tr>
                <td>Subdivision B</td>
                <td></td>
              </tr>
              <tr>
                <td>Subdivision B heading</td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 311</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 311A</td>
                <td>ad No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 311B</td>
                <td>ad No 38, 2024</td>
              </tr>
              <tr>
                <td>s 312</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024; No 14, 2025</td>
              </tr>
              <tr>
                <td>s 313</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 45, 1998; No 60, 2015; No 38, 2024</td>
              </tr>
              <tr>
                <td>s 313A</td>
                <td>ad No 38, 2024</td>
              </tr>
              <tr>
                <td>s 313B</td>
                <td>ad No 38, 2024</td>
              </tr>
              <tr>
                <td>s 313C</td>
                <td>ad No 38, 2024</td>
              </tr>
              <tr>
                <td>s 314</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 40, 1998; No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 315</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 315A</td>
                <td>ad No 38, 2024</td>
              </tr>
              <tr>
                <td>s 316</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 98, 2014</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 317</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 318</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 38, 2024</td>
              </tr>
              <tr>
                <td>s 319</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>Subdivision C</td>
                <td>rep No 38, 2024</td>
              </tr>
              <tr>
                <td>s 320</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 38, 2024</td>
              </tr>
              <tr>
                <td>s 321</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 98, 2014</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 132, 2015</td>
              </tr>
              <tr>
                <td>s 322</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 98, 2014</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 38, 2024</td>
              </tr>
              <tr>
                <td>s 322A</td>
                <td>ad No 98, 2014</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>s 322B</td>
                <td>ad No 98, 2014</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>s 322C</td>
                <td>ad No 98, 2014</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>Division 3</td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>s 323</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 38, 2024</td>
              </tr>
              <tr>
                <td>s 324</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 38, 2024</td>
              </tr>
              <tr>
                <td>s 325</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 38, 2024</td>
              </tr>
              <tr>
                <td>s 326</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 43, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>ad No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 38, 2024</td>
              </tr>
              <tr>
                <td>s 326A</td>
                <td>ad No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>Division 4</td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>Subdivision D</td>
                <td></td>
              </tr>
              <tr>
                <td>Subdivision D heading</td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 327</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 60, 2015</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 328</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 98, 2014</td>
              </tr>
              <tr>
                <td>s 329</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>s 330</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>s 331</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 98, 2014</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>s 332</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 98, 2014</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>s 333</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>s 334</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>Part 10</td>
                <td></td>
              </tr>
              <tr>
                <td>Part 10</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td>Division 1</td>
                <td></td>
              </tr>
              <tr>
                <td>s 335</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 98, 2014</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>s 336</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 98, 2014</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 60, 2015</td>
              </tr>
              <tr>
                <td>s 337</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 338</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 29, 1997; No 45, 1998; No 32, 2011</td>
              </tr>
              <tr>
                <td>s 338A</td>
                <td>ad No 29, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 339</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998</td>
              </tr>
              <tr>
                <td>s 340</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td>s 341</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998</td>
              </tr>
              <tr>
                <td>Division 2</td>
                <td></td>
              </tr>
              <tr>
                <td>s 342</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 26, 2018</td>
              </tr>
              <tr>
                <td>s 342A</td>
                <td>ad No 26, 2018</td>
              </tr>
              <tr>
                <td>s 343</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 149, 2008; No 46, 2011; No 26, 2018; No 42 2021</td>
              </tr>
              <tr>
                <td>s 344</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 46, 2011; No 26, 2018</td>
              </tr>
              <tr>
                <td>s 345</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 46, 2011</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 26, 2018</td>
              </tr>
              <tr>
                <td>s 346</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 5, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>s 347</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 45, 1998; No 147, 2001; No 184, 2007; No 26, 2018</td>
              </tr>
              <tr>
                <td>s 347A</td>
                <td>ad No 26, 2018</td>
              </tr>
              <tr>
                <td>s 347B</td>
                <td>ad No 26, 2018</td>
              </tr>
              <tr>
                <td>s 348</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 45, 1998; No 149, 2008; No 26, 2018; No 42 2021</td>
              </tr>
              <tr>
                <td>s 349</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Division 3</td>
                <td></td>
              </tr>
              <tr>
                <td>s 350</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 38, 2024</td>
              </tr>
              <tr>
                <td>s 350A</td>
                <td>ad No 17, 2020</td>
              </tr>
              <tr>
                <td>s 351</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 29, 1997; No 45, 1998; No 42, 2008; No 149, 2008; No 32, 2011; No 47, 2016; No 17, 2020; No 42 2021; No 73, 2025</td>
              </tr>
              <tr>
                <td>s 351A</td>
                <td>ad No 17, 2020</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 42 2021</td>
              </tr>
              <tr>
                <td>s 351B</td>
                <td>ad No 17, 2020</td>
              </tr>
              <tr>
                <td>s 352</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 29, 1997; No 45, 1998; No 147, 2001; No 31, 2014; No 4, 2016; No 17, 2020</td>
              </tr>
              <tr>
                <td>s 353</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 29, 1997; No 45, 1998; No 147, 2001; No 4, 2016; No 17, 2020</td>
              </tr>
              <tr>
                <td>s 354</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 29, 1997; No 45, 1998</td>
              </tr>
              <tr>
                <td>s 355</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 29, 1997; No 45, 1998; No 5, 2011; No 32, 2011; No 79, 2011; No 73, 2025</td>
              </tr>
              <tr>
                <td>s 356</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 79, 2011</td>
              </tr>
              <tr>
                <td>s 356A</td>
                <td>ad No 141, 2008</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 109, 2014</td>
              </tr>
              <tr>
                <td>s 357</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 147, 2001; No 31, 2014; No 4, 2016</td>
              </tr>
              <tr>
                <td>s 358</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 45, 1998; No 147, 2001; No 4, 2016</td>
              </tr>
              <tr>
                <td>s 359</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 155, 1995; No 29, 1997; No 45, 1998; No 4, 2016</td>
              </tr>
              <tr>
                <td>s 360</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td>s 361</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td>Schedule 1</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 104, 1995; No 156, 1995; No 83, 1996; No 84, 1996; No 39, 1997; No 114, 1997; No 197, 1997; No 202, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Schedule 2</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996; No 197, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Schedule 3</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
              <tr>
                <td>Schedule 4</td>
                <td>ad No 183, 1994</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 104, 1995; No156, 1995</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 84, 1996</td>
              </tr>
              <tr>
                <td>Schedule 5</td>
                <td>ad No 84, 1996</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 84, 1996; No 106, 1997</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 45, 1998</td>
              </tr>
            </table>
            <content>
              <p>Endnote 5—Repeal table</p>
              <p>The amendment history of the repealed provisions of the <i>Student Assistance Act 1973</i><i> </i>up to and including the <i>Student Assistance Amendment Act (No.</i><i> </i><i>2) 1989 </i>(No. 171, 1989) appears in the table below.</p>
            </content>
            <table>
              <tr>
                <th>Provision affected</th>
                <th>How affected</th>
              </tr>
              <tr>
                <td>s 4</td>
                <td>am No 26, 1982; No 114, 1986; No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 171, 1989</td>
              </tr>
              <tr>
                <td>s 6</td>
                <td>rs No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 76, 1989</td>
              </tr>
              <tr>
                <td>Part II</td>
                <td>rep No 26, 1982</td>
              </tr>
              <tr>
                <td>s 7</td>
                <td>rep No 26, 1982</td>
              </tr>
              <tr>
                <td>s 8</td>
                <td>rep No 26, 1982</td>
              </tr>
              <tr>
                <td>s 9</td>
                <td>rep No 26, 1982</td>
              </tr>
              <tr>
                <td>s 11</td>
                <td>am No 26, 1982; No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 114, 1986</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 76, 1989</td>
              </tr>
              <tr>
                <td>s 12</td>
                <td>rep No 26, 1982</td>
              </tr>
              <tr>
                <td>s 13</td>
                <td>rep No 26, 1982</td>
              </tr>
              <tr>
                <td>Heading to div 4 of Part V</td>
                <td>rep No 72, 1984</td>
              </tr>
              <tr>
                <td>s 30A</td>
                <td>ad No 26, 1982</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 72, 1984</td>
              </tr>
              <tr>
                <td>s 31</td>
                <td>am No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 171, 1989</td>
              </tr>
              <tr>
                <td>s 31A</td>
                <td>ad No 114, 1986</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 130, 1987; No 141, 1987</td>
              </tr>
              <tr>
                <td></td>
                <td>rs No 35, 1988</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 171, 1989</td>
              </tr>
              <tr>
                <td>s 31B</td>
                <td>ad No 35, 1988</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 171, 1989</td>
              </tr>
              <tr>
                <td>s 31C</td>
                <td>ad No 35, 1988</td>
              </tr>
              <tr>
                <td></td>
                <td>am No 76, 1989</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 171, 1989</td>
              </tr>
              <tr>
                <td>s 31H</td>
                <td>ad No 35, 1988</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 171, 1989</td>
              </tr>
              <tr>
                <td>s 32</td>
                <td>am No 72, 1984; No 141, 1987</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 171, 1989</td>
              </tr>
              <tr>
                <td>s 33</td>
                <td>am No 72, 1984</td>
              </tr>
              <tr>
                <td></td>
                <td>rep No 171, 1989</td>
              </tr>
            </table>
            <content>
              <p>Endnote 6—Renumbering table</p>
              <p>The renumbering of provisions of the <i>Student Assistance Act 1973</i>, made by the <i>Student Assistance Amendment Act (No.</i><i> </i><i>2) 1989</i> (No. 171, 1989) appears in the table below.</p>
            </content>
            <table>
              <tr>
                <th>Old number</th>
                <th>New number</th>
              </tr>
              <tr>
                <td>Part I</td>
                <td>Part 1</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>1</td>
                <td>1</td>
              </tr>
              <tr>
                <td>2</td>
                <td>2</td>
              </tr>
              <tr>
                <td>5</td>
                <td>3</td>
              </tr>
              <tr>
                <td>7</td>
                <td>4</td>
              </tr>
              <tr>
                <td>8</td>
                <td>5</td>
              </tr>
              <tr>
                <td>Part III</td>
                <td>Part 2</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>9</td>
                <td>6</td>
              </tr>
              <tr>
                <td>10</td>
                <td>7</td>
              </tr>
              <tr>
                <td>Part IV</td>
                <td>Part 3</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>14</td>
                <td>8</td>
              </tr>
              <tr>
                <td>15</td>
                <td>9</td>
              </tr>
              <tr>
                <td>Part IVA</td>
                <td>Part 4</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>16</td>
                <td>10</td>
              </tr>
              <tr>
                <td>16A</td>
                <td>11</td>
              </tr>
              <tr>
                <td>16B</td>
                <td>12</td>
              </tr>
              <tr>
                <td>Part V</td>
                <td>Part 5</td>
              </tr>
              <tr>
                <td>Division 1</td>
                <td>Division 1</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>17</td>
                <td>13</td>
              </tr>
              <tr>
                <td>17A</td>
                <td>14</td>
              </tr>
              <tr>
                <td>Division 2</td>
                <td>Division 2</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>18</td>
                <td>15</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>19</td>
                <td>16</td>
              </tr>
              <tr>
                <td>20</td>
                <td>17</td>
              </tr>
              <tr>
                <td>21</td>
                <td>18</td>
              </tr>
              <tr>
                <td>21A</td>
                <td>19</td>
              </tr>
              <tr>
                <td>Division 3</td>
                <td>Division 3</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>22</td>
                <td>20</td>
              </tr>
              <tr>
                <td>Division 3A</td>
                <td>Division 4</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>23</td>
                <td>21</td>
              </tr>
              <tr>
                <td>24</td>
                <td>22</td>
              </tr>
              <tr>
                <td>24A</td>
                <td>23</td>
              </tr>
              <tr>
                <td>25</td>
                <td>24</td>
              </tr>
              <tr>
                <td>Division 4</td>
                <td>Division 5</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>25A</td>
                <td>25</td>
              </tr>
              <tr>
                <td>25B</td>
                <td>26</td>
              </tr>
              <tr>
                <td>25C</td>
                <td>27</td>
              </tr>
              <tr>
                <td>26</td>
                <td>28</td>
              </tr>
              <tr>
                <td>27</td>
                <td>29</td>
              </tr>
              <tr>
                <td>28</td>
                <td>30</td>
              </tr>
              <tr>
                <td>29</td>
                <td>31</td>
              </tr>
              <tr>
                <td>29A</td>
                <td>32</td>
              </tr>
              <tr>
                <td>29B</td>
                <td>33</td>
              </tr>
              <tr>
                <td>30</td>
                <td>34</td>
              </tr>
              <tr>
                <td>Division 5</td>
                <td>Division 6</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>30AA</td>
                <td>35</td>
              </tr>
              <tr>
                <td>30AB</td>
                <td>36</td>
              </tr>
              <tr>
                <td>30AC</td>
                <td>37</td>
              </tr>
              <tr>
                <td>Part VA</td>
                <td>Part 6</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>30B</td>
                <td>38</td>
              </tr>
              <tr>
                <td>30C</td>
                <td>39</td>
              </tr>
              <tr>
                <td>30D</td>
                <td>40</td>
              </tr>
              <tr>
                <td>30</td>
                <td>41</td>
              </tr>
              <tr>
                <td>30F</td>
                <td>42</td>
              </tr>
              <tr>
                <td>30G</td>
                <td>43</td>
              </tr>
              <tr>
                <td>30H</td>
                <td>44</td>
              </tr>
              <tr>
                <td>Part VI</td>
                <td>Part 7</td>
              </tr>
              <tr>
                <td>Section</td>
                <td>Section</td>
              </tr>
              <tr>
                <td>31D</td>
                <td>45</td>
              </tr>
              <tr>
                <td>31E</td>
                <td>46</td>
              </tr>
              <tr>
                <td>31F</td>
                <td>47</td>
              </tr>
              <tr>
                <td>31FA</td>
                <td>48</td>
              </tr>
              <tr>
                <td>31G</td>
                <td>49</td>
              </tr>
              <tr>
                <td>31J</td>
                <td>50</td>
              </tr>
              <tr>
                <td>31K</td>
                <td>51</td>
              </tr>
              <tr>
                <td>34</td>
                <td>52</td>
              </tr>
              <tr>
                <td>34A</td>
                <td>53</td>
              </tr>
              <tr>
                <td>35</td>
                <td>54</td>
              </tr>
              <tr>
                <td>35A</td>
                <td>55</td>
              </tr>
              <tr>
                <td>36</td>
                <td>56</td>
              </tr>
            </table>
          </section>
        </division>
      </part>
    </body>
  </act>
</akomaNtoso>
