require an institution not to charge a domestic student any fees for any undergraduate course in a year unless the institution meets the undergraduate target that applies for the purpose of calculating grants to the institution under section 15 or 16 for that year; and

specify the amount that is applicable for the purposes of section 108 in respect of a breach of the requirement referred to in paragraph (a) of this subsection.

the institution will spend each amount of financial assistance received by it only in accordance with the educational profile of the institution provided to the Minister as at the time of the making of the determination under section 15 or 16 that resulted in the payment; and

the sum of the amounts spent by the institution for operating purposes or for limited operating purposes, as the case may be, in respect of that year is not less than the sum of the following amounts:

the amount determined by the Minister under the section concerned in relation to the institution in respect of that year;

any amounts paid to the institution by students under subparagraph 41(1)(a)(i), paragraph 41(1A)(a) or 56(b) in that year less any amounts paid to students by the institution under paragraph 56(a) in that year;

any amounts paid to the institution by the Commonwealth under subsection 57(2) or (3) in that year; and

subject to subsection (2), the institution does not charge any student fees in respect of that year or a part of that year except as provided by section 13; and

the institution gives to the Minister, not later than such date as the Minister specifies, such statistical and other information as the Minister requires from the institution in respect of the provision of higher education by the institution during that year.

The University of Notre Dame Australia; or

a course of study at Avondale College that is not funded in whole or in part by the Commonwealth.

in the case of the year 1989—$108,829,000;

in the case of the year 1990—$104,931,000;

in the case of the year 1991—$40,979,000;

in the case of the year 1992—$53,191,000; and

in the case of the year 1993—$54,065,000; and

in the case of the year 1994—$78,613,000; and

in the case of the year 1995—$69,037,000; and

in the case of the year 1996—$102,027,000; and

in the case of the year 1997—$102,027,000; and

in the case of the year 1998—$108,673,000; and

in the case of the year 1999—$112,664,000; and

in the case of the year 2000—$118,297,000; and

in the case of the year 2001—$100,000,000; and

in the case of the year 2002—$112,793,000; and

in the case of the year 2003—$121,497,000; and

in the case of the year 2004—$124,340,000.

the year next following that year; or

the 2 years next following that year; or

the 3 years next following that year;

are reduced by amounts that equal in total the amount of the special purpose grant.

the proposal is for expenditure by an institution to which this section applies or by another incorporated body; and

the proposal is for expenditure:

upon a project relating to a matter of national priority in higher education; or

that will be used to maintain or enhance innovation in, or the quality of, higher education provided by an institution.

the Minister must determine an amount as the estimated total expenditure on the proposal for the year; and

the Minister must determine an amount of approved expenditure in relation to the proposal for the year; and

the amount of approved expenditure on the proposal for the year must not be greater than the amount of estimated total expenditure on the proposal for the year.

an open learning organisation;

an institution;

another incorporated body;

for the purpose of providing teaching and learning assistance:

to clients of an open learning organisation; or

to such other persons as are identified, in accordance with subsection (2A), by the Minister in the notice approving the proposal for expenditure.

accords with national tertiary education priorities; and

will foster open learning approaches in the provision of tertiary education services.

the Minister must determine an amount as the estimated total expenditure on the proposal for the year; and

the Minister must determine an amount of approved expenditure in relation to the proposal for the year; and

the amount of approved expenditure on the proposal for the year must not be greater than the amount of estimated total expenditure on the proposal for the year.

for the year 1993—$10,945,000; and

for the year 1994—$11,680,000; and

for the year 1995—$12,675,000; and

for the year 1996—$12,632,000;

for the year 1997—$215,000; and

for the year 1998—$218,000; and

for the year 1999—$221,000; and

for the year 2000—$225,000; and

for the year 2001—$230,000; and

for the year 2002—$235,000; and

for the year 2003—$241,000; and

for the year 2004—$247,000.

a research program; or

a program that supports:

research training; or

the conduct of research programs;

as a proposal deserving financial assistance under this section in respect of a year to which this Chapter applies.

a research program; or

a program that supports:

research training; or

the conduct of research programs;

to be undertaken by the body as a proposal deserving financial assistance under this section in respect of a year to which this Chapter applies subject to such conditions as the Minister determines.

there is an approved research and research training management plan for the institution or body and the year (see subsection (1C)); and

the institution or body is an accredited higher education institution or body (see subsection (1D)); and

the institution or body is listed in Schedule 1.

the institution or body has, in writing, submitted a plan to the Minister that covers the year; and

the Minister has, in writing, declared that he or she is satisfied that the plan meets the requirements in force under subsection (1E).

the Australian Qualifications Framework Register of Authorities empowered by Government to Accredit Post-Compulsory Education and Training Courses;

the Australian Qualifications Framework Register of Bodies with Authority to Issue Qualifications.

the Minister must determine an amount as the estimated total expenditure on the proposal for the year; and

the Minister must determine an amount of approved expenditure in relation to the proposal for the year; and

the amount of approved expenditure on the proposal for the year must not be greater than the amount of estimated total expenditure on the proposal for the year.

the sum of the amounts spent by the institution or other body in connection with the proposal in respect of that year, being amounts spent before the end of that year or spent after that year in respect of commitments entered into before the end of that year;

is not less than:

the sum of the amounts of financial assistance paid to the institution or body under this section in relation to the proposal.

the proposal is for expenditure by an institution to which this section applies; and

the proposal is for expenditure upon a centre that, in the opinion of the Minister, is an advanced engineering centre.

the quality of the undergraduate and post-graduate training courses offered by the proposed centre;

whether the functions of the proposed centre include the provision of:

specialist engineering short courses for persons engaged in industry; or

continuing education and retraining in engineering; or

short courses in engineering for post-secondary teachers, including teachers of technical and further education;

the extent to which the proposed centre is able and willing to provide, under contract, engineering research and design services for industry;

the degree of support which industry is prepared to provide to the proposed centre.

the Minister must determine an amount as the estimated total expenditure on the proposal for the year; and

the Minister must determine an amount of approved expenditure in relation to the proposal for the year; and

the amount of approved expenditure on the proposal for the year must not be greater than the amount of estimated total expenditure on the proposal for the year.

in connection with the proposal; and

in respect of the year to which the proposal relates.

arranging for, or providing services related to, education and training; and

undertaking other activities;

that will assist in the development of the multimedia industry.

the amount determined by the Minister under section 21 (Proposals and grants for projects of national priority etc.); and

the amounts determined by the Minister under section 21B (Grants in relation to innovation in or the quality of higher education); and

the amounts determined by the Minister under section 22 (Promotion of equality of opportunity); and

the amounts determined by the Minister under section 23 (Special research assistance); and

the amounts determined by the Minister under section 23A (Grants for advanced engineering centres); and

the amounts determined by the Minister under section 23BA (Grants for co-operative multimedia centres);

must not exceed the consolidated amount prescribed for that year.

for the year 1994—$431,919,000; and

for the year 1995—$432,147,000; and

for the year 1996—$496,250,000; and

for the year 1997—$477,793,000; and

for the year 1998—$481,163,000; and

for the year 1999—$461,839,000; and

for the year 2000—$472,820,000; and

for the year 2001—$977,318,000; and

for the year 2002—$1,065,435,000; and

for the year 2003—$1,121,399,000; and

for the year 2004—$1,077,028,000.

expenditure (other than expenditure on building projects) incurred by the hospital in relation to:

parts of the hospital used exclusively by students enrolled in the Faculty of Medicine, or School of Medicine, of the institution, by students enrolled in the Faculty of Medicine, or School of Medicine, of any other institution in relation to which that hospital is a teaching hospital and by their teachers; and

facilities and equipment so used in connection with those parts of the hospital; and

expenditure incurred in the purchase of books and periodicals for the medical library of the hospital.

in the case of the year 1989—$3,815,000;

in the case of the year 1990—$4,029,000;

in the case of the year 1991—$4,258,000;

in the case of the year 1992—$4,421,000; and

in the case of the year 1993—$4,494,000; and

in the case of the year 1994—$4,592,000; and

in the case of the year 1995—$4,647,000; and

in the case of the year 1996—$4,738,000; and

in the case of the year 1997—$4,819,000; and

in the case of the year 1998—$4,896,000; and

in the case of the year 1999—$4,972,000; and

in the case of the year 2000—$5,058,000; and

in the case of the year 2001—$5,168,000; and

in the case of the year 2002—$5,287,000; and

in the case of the year 2003—$5,412,000; and

in the case of the year 2004—$5,539,000.

the sum of the amounts spent by the institution in making contributions towards the appropriate costs, in respect of that year, of the teaching hospital or teaching hospitals of the institution;

is not less than:

the sum of the amounts of financial assistance paid to the institution under subsection (2) in relation to the institution in respect of that year.

in the case of the year 1989—$584,000; and

in the case of the year 1990—$618,000.

the sum of the amounts spent by the institution for the purpose of the review and research referred to in subsection (1) in the institution in respect of that year;

is not less than:

the sum of the amounts of financial assistance paid to the institution under subsection (1) in respect of that year.

the imposition, by the governing body of an institution, of fees for an organisation that represents the interests generally of students at the institution; or

the collection of fees so imposed;

the Minister may authorise payment to that institution in respect of that year for that organisation of such an amount by way of financial assistance as the Minister determines to be appropriate.

the institution will pay each amount of that financial assistance received by it to the student organisation concerned without undue delay; and

the institution will give to the Minister, not later than 30 June next following that year, a statement by a qualified auditor, in an appropriate form, as to the amounts so paid to the organisation.

acceptance by an institution, or payment by an institution to a student organisation, of such amount of financial assistance as the Minister determines, or proposes to determine, under subsection 25A(1); or

the application, for one or more permitted purposes, by the institution or student organisation of fees imposed, or imposed and collected, on behalf of a student organisation;

the Minister may authorise payment to that student organisation in respect of that year of such an amount, by way of financial assistance, as the Minister determines to be appropriate.

if paragraph (1)(a) applies—an amount that the Minister determines would have been imposed, or imposed and collected, by the institution for the student organisation in respect of that year; or

if paragraph (1)(b) applies—an amount that the Minister determines would have been available for application by the institution or the student organisation in respect of permitted purposes in respect of that year;

but for that action of the State, or that refusal or failure by the State to reverse action already taken.

uses the financial assistance for permitted purposes; and

gives to the Minister, not later than 30 June next following that year, a statement by a qualified auditor, in an appropriate form, certifying that the financial assistance was used in accordance with paragraph (a).

the purposes of providing benefits to students within the meaning of paragraph 51(xxiiiA) of the Constitution; or

purposes that otherwise further the objects of a student organisation;

being lawful purposes.

student organisation means an organisation that has as one of its objects or purposes the furthering of the interests generally of students at an institution and that is:

a financial corporation or trading corporation within the meaning of paragraph 51(xx) of the Constitution; or

an incorporated body or an unincorporated body of any other kind.

the proposal is for expenditure by an institution to which this section applies; and

the proposal is for expenditure upon a capital project which, in the opinion of the Minister, is a special capital project within the meaning of guidelines issued under section 27.

the Minister must determine an amount as the estimated maximum Commonwealth contribution towards the project; and

the Minister must determine an amount of approved expenditure on the project in respect of that year; and

the amount of approved expenditure determined under paragraph (b) must not be greater than the amount determined as the estimated maximum Commonwealth contribution towards the project.

for the year 1994—$35,537,000; and

for the year 1995—$36,328,000; and

for the year 1996—$36,927,000; and

for the year 1997—$37,556,000; and

for the year 1998—$38,158,000; and

for the year 1999—$38,751,000; and

for the year 2000—$39,423,000; and

for the year 2001—$40,275,000; and

for the year 2002—$41,209,000; and

for the year 2003—$49,489,000; and

for the year 2004—$43,170,000.

in the case of the year 1998—$1,016,000; and

in the case of the year 1999—$2,468,000; and

in the case of the year 2000—$3,883,000; and

in the case of the year 2001—$4,947,000; and

in the case of the year 2002—$5,285,000; and

in the case of the year 2003—$5,410,000; and

in the case of the year 2004—$5,537,000.

2 or more relevant higher education institutions that existed as separate institutions in the year 1988 have amalgamated before or during the year 1989 so as to form a new relevant higher education institution; or

a relevant higher education institution that existed as a separate institution in the year 1988 has been incorporated in another relevant higher education institution before or during the year 1989;

the Minister may give a direction in accordance with subsection (9) or (10), as the case requires.

in the case of a course undertaken in a period that is taken to be a semester by virtue of subsection 37(2) or (3):

if the course is of not less than 6 weeks duration—the date that is 14 days after the date on which the student starts to undertake the course of study; or

if the course is of less than 6 weeks duration—the date on which the student starts to undertake the course of study; or

(b) in any other case—such date as is specified for the purposes of this definition by the Minister, by notice published in the Gazette, in relation to courses of study undertaken in that semester.

Commissioner means the Commissioner of Taxation.

contributing student means a student, other than an exempt student, in relation to that course of study.

contribution means a contribution payable under this Chapter.

designated course of study means a course of study at that institution other than: a course of study provided in accordance with guidelines issued by the Minister under: subsection 13(1); or (iv) subsection 32(5) of the Maritime College Act 1978; a course of instruction provided to persons for the purpose of enabling them to undertake a course of study; or a course provided at Avondale College, being a course that is not funded in whole or in part by the Commonwealth.

a course of study provided in accordance with guidelines issued by the Minister under:

subsection 13(1); or

(iv) subsection 32(5) of the Maritime College Act 1978;

a course of instruction provided to persons for the purpose of enabling them to undertake a course of study; or

a course provided at Avondale College, being a course that is not funded in whole or in part by the Commonwealth.

exempt student has the meaning given by section 35.

HEC assessment debt means an amount that is required to be paid in respect of an accumulated HEC debt under section 106Q and is included in a notice of an assessment made under section 106T.

HEC semester debt has the meaning given by section 106J.

post-graduate award student, in relation to a post-graduate course of study at an institution in respect of a year, means a student who holds an award, granted in accordance with guidelines issued by the Minister for the purposes of this definition, in respect of that course of study in respect of that year.

semester means a semester in a year to which this Chapter applies.

standard student load has a meaning affected by subsection 39(2).

student means a person who proposes to undertake on or after 1 January 1989, or is undertaking or has undertaken on or after that date, a course of study at an institution and, when used in relation to a particular course of study at an institution, means a person who proposes to undertake on or after 1 January 1989, or is undertaking or has undertaken on or after that date, that course of study at that institution.

student load, in relation to a course of study undertaken by a student, has a meaning affected by section 36.

tax file number means a number issued to the person by the Commissioner, being a number that is either: a number issued to the person under section 44 or under any provisions of another Act that correspond to that section; or a number notified by the Commissioner to the person as the person’s income tax file number.

a number issued to the person under section 44 or under any provisions of another Act that correspond to that section; or

a number notified by the Commissioner to the person as the person’s income tax file number.

the institutions referred to in section 4;

Australian Defence Force Academy;

National Institute of Dramatic Art;

The Australian Film, Television and Radio School.

all of the places in that course of study in respect of that semester are fully funded by an employer within the meaning of subsection (6); and

at least some of the places so funded are funded to assist the institution providing the course to meet the needs of the employer; and

the student will occupy one of those fully funded places whether or not the student is an employee of the employer.

the student will occupy a place in that course of study in respect of that semester; and

that place is jointly funded by an employer within the meaning of subsection (6) and by the Commonwealth; and

the student is, in accordance with guidelines issued by the Minister for the purposes of this section, declared by the institution providing the course of study to be an exempt student.

that is provided by that institution; and

that is jointly funded by an employer within the meaning of subsection (6) and by the Commonwealth;

is an exempt student.

the Commonwealth, a State or a Territory; or

any instrumentality of the Commonwealth, a State or a Territory.

the institution has awarded the student a merit-based equity scholarship for the course; and

the institution awarded the scholarship in accordance with guidelines issued by the Minister for the purposes of this subsection.

(a) the student is a New Zealand citizen because of the operation of Citizenship Act 1977 of New Zealand; andsection 29 of the

the student’s study is being sponsored or funded by the Australian International Development Assistance Bureau; and

(c) fees in respect of the student for the course of study are to be charged under guidelines issued under paragraph (d) of the definition of fees in section 3.

a student is undertaking a course of study at an institution; and

the student does work outside the institution as part of, or in connection with, that course of study; and

the work is not supervised by a member of the institution’s staff or by a person who is paid by the institution to do such supervision; and

the purpose of doing the work is to obtain work experience in industry;

then, for the purposes of this Chapter, the student’s student load for that course does not include that work.

a person who is an appropriate officer of the institution for the purposes of Chapter 4; or

if the institution is an eligible private institution—a person, or a person included in a class of persons, appointed by the chief executive officer of the institution or the chief executive officer’s delegate to be an appropriate officer of the institution for the purposes of this Chapter.

eligible post-graduate course of study at an institution means a course of study at the institution that: is a post-graduate course for which fees may be charged; and is not a post-graduate research award course of study; and if the institution is a non-self accrediting private institution: is a course that is accredited by a State or Territory accreditation agency listed in the Australian Qualifications Framework Register of Bodies with Authority to Issue Qualifications; and is a course which the Minister is satisfied meets the criteria in place in the National Protocol for the Accreditation of Higher Education Courses to be offered by non-self accrediting providers, based on the advice of the State or Territory accreditation agency listed in the Australian Qualifications Framework Register of Bodies with Authority to Issue Qualifications. For the purposes of paragraph (c), a part of an agency is taken to be an agency in its own right.

is a post-graduate course for which fees may be charged; and

is not a post-graduate research award course of study; and

if the institution is a non-self accrediting private institution:

is a course that is accredited by a State or Territory accreditation agency listed in the Australian Qualifications Framework Register of Bodies with Authority to Issue Qualifications; and

is a course which the Minister is satisfied meets the criteria in place in the National Protocol for the Accreditation of Higher Education Courses to be offered by non-self accrediting providers, based on the advice of the State or Territory accreditation agency listed in the Australian Qualifications Framework Register of Bodies with Authority to Issue Qualifications.

For the purposes of paragraph (c), a part of an agency is taken to be an agency in its own right.

eligible private institution has the meaning given by section 98AA.

eligible student, for a semester, has the meaning given by section 98B.

institution means:

an institution referred to in section 4; or

an eligible private institution.

National Protocols means the National Protocols for Higher Education Approval Processes (first endorsed by the Ministerial Council on Education, Employment, Training and Youth Affairs on 31 March 2000), as in force from time to time.

non-self accrediting private institution is an eligible private institution which appears in column 2 of the table in subsection 98AA(1).

semester means a semester in a year to which this Chapter applies, and has a meaning affected by subsection (3).

student means:

a person who proposes to undertake on or after 1 January 2002, or is undertaking or has undertaken on or after that date, an eligible post-graduate course of study at an institution (other than an eligible private institution); and

when used in relation to a particular eligible post-graduate course of study at an institution (other than an eligible private institution)—a person who proposes to undertake on or after 1 January 2002, or is undertaking or has undertaken on or after that date, the eligible post-graduate course of study at that institution; and

a person who proposes to undertake on or after 1 January 2003, or is undertaking or has undertaken on or after that date, an eligible post-graduate course of study at an eligible private institution; and

when used in relation to a particular eligible post-graduate course of study at an eligible private institution—a person who proposes to undertake on or after 1 January 2003, or is undertaking or has undertaken on or after that date, the eligible post-graduate course of study at that institution.

the references in section 37 and subsection 39(2) to institution were references to institution within the meaning of Chapter 4A; and

the reference in subsection 39(2) to each designated course of study were a reference to each eligible post-graduate course of study.

whether the institution has breached a requirement of this Chapter; and

such other matters (if any) as the Minister considers relevant.

an Australian citizen; or

(b) a person who has been granted an approval to become an Australian citizen under Australian Citizenship Act 2007 and who has yet to make the pledge referred to in section 26 of that Act; orsection 24 of the

a New Zealand citizen who is the holder of a permanent visa, is present in Australia and:

does not satisfy the residency test in subsection (2); or

if, on enrolment day, he or she satisfies that test—first satisfied that test on a day within the 12 months immediately preceding the enrolment day; or

a person (other than a New Zealand citizen) who is a permanent resident, is present in Australia and:

does not satisfy the residency test in subsection (2); or

if, on enrolment day, he or she satisfies that test—first satisfied that test on a day within the 12 months immediately preceding the enrolment day;

unless subsection (3) applies to the student.

has been present in Australia as a permanent resident for a period of, or for periods totalling, not less than one year during the period of 2 years immediately preceding that day; and

has been present in Australia as a permanent resident for a period of, or for periods totalling, not less than 2 years during the period of 5 years immediately preceding that day.

is covered by paragraph (1)(c) or (d); and

will be resident outside Australia for the duration of the course in that semester for a reason other than a requirement of the course.

in the case of a BOTP course that is covered by subsection 98U(2) or (3):

if the study period is of not less than 6 weeks duration—the date that is 14 days after the date on which the student starts to undertake the course of instruction or the tuition and training program concerned; or

if the study period is of less than 6 weeks duration—the date on which the student starts to undertake the course of instruction or the tuition and training program concerned; or

in the case of a BOTP course that is covered by subsection 98U(1), where the study period is a semester because of subsection 37(2) or (3) as applied by subsection (4) of this section:

if the study period is of not less than 6 weeks duration—the date that is 14 days after the date on which the student starts to undertake the subject unit concerned; or

if the study period is of less than 6 weeks duration—the date on which the student starts to undertake the subject unit concerned; or

(c) in the case of a BOTP course that is covered by subsection 98U(1), where the study period is a semester otherwise than because of subsection 37(2) or (3) as applied by subsection (4) of this section—such date as is specified for the purposes of this definition by the Minister, by notice published in the Gazette, in relation to BOTP courses undertaken in that semester.

citizenship/residency requirements has the meaning given by section 98V.

fees means tuition, examination or other fees payable to the institution by a student enrolled at, or applying for enrolment at, the institution in connection with the BOTP course, but does not include: fees the payment of which is voluntary; or fees payable in respect of an organisation of students, or of students and other persons, or in respect of the provision to students of amenities or services that are not of an academic nature; or fees payable in respect of residential accommodation; or fees of a kind that are incidental to studies that may be undertaken at institutions and that the Minister has notified each institution to be fees of a kind to which this paragraph applies. For the purposes of paragraph (b), the expression student has its ordinary meaning.

fees the payment of which is voluntary; or

fees payable in respect of an organisation of students, or of students and other persons, or in respect of the provision to students of amenities or services that are not of an academic nature; or

fees payable in respect of residential accommodation; or

fees of a kind that are incidental to studies that may be undertaken at institutions and that the Minister has notified each institution to be fees of a kind to which this paragraph applies.

For the purposes of paragraph (b), the expression student has its ordinary meaning.

institution has the meaning given by section 4 (despite subsection (2) of this section).

listed professional occupation has the meaning given by section 98S.

non-award basis, in relation to enrolment in:

a subject unit at an institution; or

a course of instruction at an institution; or

a tuition and training program at an institution;

means the basis that the completion of the unit, course or program will not lead to the granting of a degree, diploma, associate diploma or other award of the institution.

occupation has a meaning affected by section 98Q.

relevant assessing body, in relation to a listed professional occupation, has the meaning given by section 98S.

requirements for entry to a listed professional occupation has the meaning given by section 98R.

semester has a meaning affected by subsection (4).

student means:

a person who proposes to undertake on or after 1 July 2002, or is undertaking or has undertaken on or after that date, a BOTP course at an institution; and

when used in relation to a particular BOTP course at an institution—a person who proposes to undertake on or after 1 July 2002, or is undertaking or has undertaken on or after that date, the BOTP course at that institution.

student load has a meaning affected by subsection (3).

study period, in relation to a BOTP course, means:

in the case of a BOTP course that is covered by subsection 98U(1)—a semester; or

in the case of a BOTP course that is covered by subsection 98U(2) and that consists of 2 or more courses of instruction—a period during which such a course of instruction is undertaken; or

in any other case—the period during which the course is undertaken.

subject unit means a subject unit that is ordinarily offered by the institution as part of a course of study at the institution, but that is also offered, on a non-award basis, to persons who are not undertaking that course of study.

Expressions defined in Chapter 4

the references in section 36 to student were references to student within the meaning of Chapter 4B; and

the references in section 36 to institution were references to institution within the meaning of Chapter 4B; and

the references in section 36 to course of study were references to subject unit, course of instruction or tuition and training program.

Semester

the references in section 37 to institution were references to institution within the meaning of Chapter 4B; and

the references in section 37 to course of study were references to subject unit.

Expressions defined in the Income Tax Assessment Act 1936

a course of instruction provided on behalf of an institution is taken to be provided at the institution, and a person enrolled in such a course is taken to be enrolled at the institution; and

a tuition and training program provided on behalf of an institution is taken to be provided at the institution, and a person enrolled in such a program is taken to be enrolled at the institution.

so much of an occupation as has a Bachelor degree (or equivalent) entry requirement;

so much of an occupation as consists of a particular specialisation.

(a) published in the Gazette; and

made available on the internet.

English language training relating to general aspects of written and/or verbal communication; or

being successful in:

the Occupational English Test administered by Language Australia; or

any other English language test, where that test does not form an integral part of an occupation-related study unit, an occupation-related course of instruction or an occupation-related tuition and training program.

be imposed by or under a law; or

be imposed by or under the rules of a body; or

consist of eligibility for membership of a body; or

arise as a generally accepted employment or industry practice.

a specified occupation is a listed professional occupation; and

a specified person or body is a relevant assessing body for a particular listed professional occupation.

(a) published in the Gazette; and

made available on the internet.

a person holds a qualification awarded in a foreign country; and

the qualification relates to a listed professional occupation; and

the person proposes to seek entry to that occupation in Australia;

a relevant assessing body for that occupation may give the person a written statement to the effect that, in the opinion of the body, if the person were to do any or all of the following:

successfully undertake additional studies of a kind specified in the statement;

be successful in one or more examinations specified in the statement;

successfully undertake a tuition and training program of a kind specified in the statement;

the person would meet the requirements for entry to that occupation in Australia.

a person held a qualification awarded in a foreign country; and

the qualification related to a listed professional occupation; and

the person proposed to seek entry to that occupation in Australia; and

a relevant assessing body for that occupation gave the person a written statement to the effect that, in the opinion of the body, if the person were to do any or all of the following:

successfully undertake additional studies of a kind specified in the statement;

be successful in one or more examinations specified in the statement;

successfully undertake a tuition and training program of a kind specified in the statement;

the person would meet the requirements for entry to that occupation in Australia;

the statement is an assessment statement for the purposes of this Chapter.

a person holds an assessment statement issued by a relevant assessing body for a listed professional occupation; and

the statement is to the effect that, in the opinion of the body, if the person were to successfully undertake additional studies of a kind specified in the statement, the person would meet the requirements for entry to that occupation in Australia; and

the person undertakes, or proposes to undertake, those additional studies by enrolling, or proposing to enrol, on a non-award basis, in one or more subject units at an institution; and

the total student load imposed on the person in relation to those subject units does not exceed the institution’s maximum BOTP student load determined under subsection (4);

then:

those subject units are together a BOTP course in relation to the person; and

that BOTP course relates to the assessment statement.

Courses of instruction

a person holds an assessment statement issued by a relevant assessing body for a listed professional occupation; and

the statement is to the effect that, in the opinion of the body, if the person were to be successful in one or more examinations specified in the statement, the person would meet the requirements for entry to that occupation in Australia; and

the person prepares, or proposes to prepare, for those examinations by enrolling, or proposing to enrol, on a non-award basis, in one or more occupation-related courses of instruction provided by or on behalf of an institution; and

the total student load imposed on the person in relation to those courses does not exceed the institution’s maximum BOTP student load determined under subsection (4);

then:

those courses are together a BOTP course in relation to the person; and

that BOTP course relates to the assessment statement.

Tuition and training program

a person holds an assessment statement issued by a relevant assessing body for a listed professional occupation; and

the statement is to the effect that, in the opinion of the body, if the person were to undertake a tuition and training program of a kind specified in the statement, the person would meet the requirements for entry to that occupation in Australia; and

the person undertakes, or proposes to undertake, such a program by enrolling, or proposing to enrol, on a non-award basis, in a tuition and training program provided by or on behalf of an institution; and

the total student load imposed on the person in relation to that program does not exceed the institution’s maximum BOTP student load determined under subsection (4);

then:

that program is a BOTP course in relation to the person; and

that BOTP course relates to the assessment statement.

Maximum BOTP student load

the load imposed on a full-time student for one year; or

the part-time equivalent of that load.

Repeats

undertaken by the client through an institution; and

access to which was provided by the Agency.

basic charge has the meaning given by section 104.

census date means the date declared by the Minister, by notice published in the Gazette, to be the census date for the study period.

Commissioner means the Commissioner of Taxation.

deferred payment scheme means the scheme referred to in section 100 and for which provision is made under this Chapter.

eligible client, in relation to the Agency, has the meaning given by section 101.

enrol, in relation to a unit of study, has a meaning affected by subsection (2).

OL study period debt has the meaning given by section 106K.

standard study load has the meaning given by section 103.

study period means a period of 13 weeks commencing in March, June, September or December in any year to which this Chapter applies on a day determined by the Minister by notice published in the Gazette.

tax file number has the same meaning as in Chapter 4.

a person is taken not to have enrolled for a unit of study for a study period if his or her enrolment for the unit of study was withdrawn on or before the census date for that study period; and

a person who is participating in the deferred payment scheme is taken not to have been enrolled for the units of study, or a number of the units of study, for a study period if:

the person incurred an OL study period debt in respect of that study period; and

the OL study period debt, or a part of the OL study period debt equal to the basic charges for that number of units of study, was subsequently remitted under section 106L or 106M.

as at the census date for the study period, the client is enrolled to undertake at least 2 units of study for the purposes of an approved course of study in the study period; and

the number of units of study for which the client has enrolled for the study period, together with the total number of units of study for which the client had previously enrolled for the purposes of the course, does not exceed 28; and

the client has successfully completed half the number of units:

for which he or she had enrolled for the purposes of the course since 1 January 1994; and

in respect of which results are known 14 days before the census day for the study period; and

(d) on the day (enrolment day) on which the client completes his or her enrolment, the client is:

an Australian citizen; or

(ii) a person who has been granted an approval to become an Australian citizen under Australian Citizenship Act 2007 and who has yet to make the pledge referred to in section 26 of that Act; orsection 24 of the

a New Zealand citizen who is the holder of a permanent visa, is present in Australia and:

(A) does not satisfy the prescribed residency requirements; or

(B) if, on enrolment day, he or she satisfies the prescribed residency requirements—first satisfied those requirements on a day within the period of 12 months immediately preceding enrolment day; or

a person (other than a New Zealand citizen) who is a permanent resident, is present in Australia and:

(A) does not satisfy the prescribed residency requirements; or

(B) if, on enrolment day, he or she satisfies the prescribed residency requirements—first satisfied those requirements on a day within the period of 12 months immediately preceding enrolment day.

should have been present in Australia as a permanent resident for a period of, or for periods amounting in the aggregate to, not less than one year during the period of 2 years immediately preceding that day; and

should have been present in Australia as a permanent resident for a period of, or for periods amounting in the aggregate to, not less than 2 years during the period of 5 years immediately preceding that day.

when used in relation to a loan under section 57 or 98G—census date within the meaning of Chapter 4; or

when used in relation to a loan under section 98ZA—census date within the meaning of Chapter 4B; or

when used in relation to a loan under section 106D—census date within the meaning of Chapter 5.

fees means:

when used in relation to a loan under section 98G—fees as defined by section 3; or

when used in relation to a loan under section 98ZA—fees within the meaning of Chapter 4B.

HEC repayment income of a person means:

in relation to the year of income ending on 30 June 1996 or any preceding year of income—an amount equal to the taxable income of the person in respect of that year; and

in relation to the year of income ending on 30 June 1997—the sum of:

the taxable income of the person in respect of that year; and

(ii) if, in respect of that year of income, a deduction has been allowed from the assessable income of the person under former Income Tax Assessment Act 1936 for interest on money borrowed by the person to finance rental property investments and that deduction or, if another deduction has been allowed (otherwise than for interest on money borrowed) from the assessable income of the person under that Act in respect of the rental property investments, the total of those deductions exceeds the rental income of the person—the amount of the excess; andsection 51 of the

in relation to the 1997-98 or 1998-99 year of income—the sum of:

the person’s taxable income for that year of income; and

(ii) if the person has deducted under Income Tax Assessment Act 1997 for that year of income an amount for interest on money the person borrowed to finance rental property investments, and the total of that amount and any other amounts the person has deducted under that Act or the Income Tax Assessment Act 1936 (otherwise than for interest on money borrowed) in respect of the rental property exceeds the rental income of the person—the amount of the excess; andsection 8-1 of the

in relation to the 1999-2000 year of income or any later year of income—the sum of:

the person’s taxable income for that year of income; and

(ii) if the person has deducted under Income Tax Assessment Act 1997 for that year of income an amount for interest on money the person borrowed to finance rental property investments, and the total of that amount and any other amounts the person has deducted under that Act or the Income Tax Assessment Act 1936 (otherwise than for interest on money borrowed) in respect of the rental property exceeds the rental income of the person—the amount of the excess; andsection 8-1 of the

(iii) if the person is an employee (within the meaning of the Fringe Benefits Tax Assessment Act 1986) who has a reportable fringe benefits total (as defined in that Act) for the year of income—the reportable fringe benefits total for the year of income.

HEC semester debt has the meaning given by section 106J.

OL study period debt has the meaning given by section 106K.

PELS semester debt has the meaning given by section 106JA.

semester debt means:

an HEC semester debt; or

an OL study period debt; or

a PELS semester debt; or

a BOTP study period debt.

study period means:

when used in relation to a loan under section 98ZA—study period within the meaning of Chapter 4B; or

when used in relation to a loan under section 106D—study period within the meaning of Chapter 5.

makes a loan to a person; and

uses the amount lent to make a payment in discharge of the person’s liability to pay a contribution in respect of a course of study in respect of a semester;

the person incurs an HEC semester debt to the Commonwealth equal to the amount of the loan.

makes a loan to a person; and

uses the amount lent to make a payment in discharge of the person’s liability to pay fees in respect of a course of study in respect of a semester;

the person incurs a PELS semester debt to the Commonwealth equal to the amount of the loan.

makes a loan to a person; and

uses the amount lent to make a payment in discharge of the person’s liability to pay fees in respect of a BOTP course in respect of a study period;

the person incurs a BOTP study period debt to the Commonwealth equal to the amount of the loan.

makes a loan to a person; and

uses the amount lent to pay the basic charges that are payable by the person to the Agency in respect of units of study for which the person is enrolled in respect of a study period;

the person incurs an OL study period debt to the Commonwealth equal to the amount of the loan.

the person has not completed the course requirements for his or her course of study in respect of a semester during the semester or during the year in which the semester occurred; and

the Secretary is satisfied that special circumstances apply to the person (see subsection (3)); and

the person applies in writing to the Secretary for remission of the debt within 12 months after the person’s withdrawal day in relation to a unit in the person’s course of study for the semester (see subsection (3B)).

the person has not completed the BOTP course, or one or more of the units of study, for which he or she was enrolled for the study period; and

the Secretary is satisfied that special circumstances apply to the person (see subsection (3); and

(c) the person applies in writing to the Secretary for remission of the debt within 12 months after the person’s withdrawal day in relation to the BOTP course, or a unit of study, in which the person was enrolled for the study period (see subsection (3B)).

are beyond the person’s control; and

do not make their full impact on the person until on or after the census date for the course of study for the semester or the study period (as the case requires); and

make it impracticable for the person to complete the course requirements for the course of study for the semester during the semester or during the year in which the semester occurs, or the units of study for which he or she was enrolled for the study period (as the case requires).

if the person:

has incurred a semester debt for the course of study for the semester; and

withdraws his or her enrolment in respect of the semester for the unit of study; and

the institution at which the person was enrolled gives notice to the person that the withdrawal has taken effect;

the day specified by the institution in the notice as the day the withdrawal takes effect; or

if:

the person has incurred a semester debt for the course of study for the semester; and

paragraph (a) does not apply to the person; and

the person does not complete the course requirements for the course of study for the semester during the semester or during the year in which the semester occurred;

the last day of the semester; or

if the person:

has incurred a BOTP semester debt for the BOTP course; and

withdraws his or her enrolment for the course for the study period; and

the institution at which the person was enrolled gives notice to the person that the withdrawal has taken effect;

the day specified by the institution in the notice as the day the withdrawal takes effect; or

if:

the person has incurred a BOTP semester debt; and

paragraph (ba) does not apply to the person; and

the person does not complete the BOTP course for which he or she was enrolled for the study period;

the last day of the study period; or

if the person:

has incurred an OL study period debt for the unit of study; and

withdraws his or her enrolment for the unit of study for the study period; and

the Agency gives notice to the person that the withdrawal has taken effect;

the day specified by the Agency in the notice as the day the withdrawal takes effect; or

if:

the person has incurred an OL study period debt; and

paragraph (c) does not apply to the person; and

the person does not complete the unit of study for which he or she was enrolled for the study period;

the last day of the study period.

a statement of the reasons for the decision; and

a statement to the effect that:

if the applicant is dissatisfied with the decision of the Secretary the applicant may, within 28 days of receiving the notice, apply under section 106M for reconsideration of the decision; and

(ii) if the applicant is dissatisfied with the decision on the reconsideration, the applicant may, subject to the Administrative Review Tribunal Act 2024, make application to the Administrative Review Tribunal for a review of the decision on the reconsideration.

the name of the person whose debt is remitted; and

the amount remitted; and

any other particular that the Commissioner reasonably requires.

a person has applied under section 106L for remission of the whole or a part of a semester debt; and

the Secretary notifies the person that he or she has decided not to remit the debt or not to remit as much of the debt as the person sought to have remitted;

the person may apply to the Secretary for a reconsideration of the decision.

consider the application and:

confirm the original decision; or

vary the original decision; or

revoke the original decision and substitute another decision; and

notify the applicant of the decision on the reconsideration.

a statement of the reasons for the decision; and

(b) a statement to the effect that, if the applicant is dissatisfied with the decision, the applicant may, subject to the Administrative Review Tribunal Act 2024, apply to the Administrative Review Tribunal for review of the decision.

(a) application is made to the Administrative Review Tribunal for review of a decision (the reconsideration decision) of the Secretary under subsection 106M(3); and

information is provided for the purposes of that review that was not provided to the Secretary;

the Secretary may review the reconsideration decision at any time before the determination of the application for review to the Tribunal.

the application is referred to the guidance and appeals panel under section 122 of that Act; or

a guidance and appeals panel application is taken to be made because the Administrative Review Tribunal’s decision on the review is referred to the guidance and appeals panel under section 128 of that Act.

confirm the reconsideration decision; or

vary the reconsideration decision; or

revoke the reconsideration decision and substitute a decision to remit the semester debt;

and notify the applicant and the Tribunal of the decision made on that review.

the Secretary must notify the Administrative Review Tribunal to that effect; and

the application to the Tribunal is taken to have been withdrawn by the applicant.

that debt; or

the total of those debts;

less any amounts paid before the relevant date in reduction of that debt or those debts.

(a) a semester debt or debts incurred before 1 June in the immediately preceding year (the earlier date); and

a semester debt or debts incurred after the earlier date;

the person incurs on the relevant date an accumulated HEC debt that is made up of:

the adjusted accumulated HEC debt of the person at the earlier date (see subsection (3)) multiplied by the factor worked out under subsection (5); and

the debt or debts referred to in paragraph (b).

any HEC assessment debt or HEC assessment debts of the person assessed on or after the earlier date and before the relevant date, excluding any such HEC assessment debt of the person assessed as a result of a return given before the earlier date; and

any HEC assessment debt or HEC assessment debts of the person assessed on or after the relevant date as a result of a return given before the relevant date;

C is any amount, or the sum of any amounts, by which the person’s accumulated HEC debt at the earlier date is to be reduced because of any payment or payments made (otherwise than in discharge of an HEC assessment debt) on or after the earlier date and before the relevant date.

D is any amount, or the sum of any amounts, by which (whether as a result of an increase in the person’s taxable income of a year of income or otherwise) any HEC assessment debt of the person is increased by an amendment of the relevant assessment made on or after the earlier date and before the relevant date; and

E is any amount, or the sum of any amounts, by which (whether as a result of a reduction in the person’s taxable income of a year of income or otherwise) any HEC assessment debt of the person is reduced by an amendment of the relevant assessment made on or after the earlier date and before the relevant date.

the index number in respect of that March quarter; and

the index numbers in respect of the 3 quarters that immediately preceded that quarter;

by the sum of:

the index number in respect of the March quarter immediately preceding 1 June in the year that next preceded that year; and

the index numbers in respect of the 3 quarters that immediately preceded that last-mentioned quarter.

(a) any accumulated HEC debt that the person incurred on the preceding 1 June (earlier date); and

any semester debt that was incurred by the person on or after the earlier date and before the relevant date.