Explanatory Memorandum
(Circulated by authority of the Minister for Education, Science and Training the Hon Dr Brendan Nelson MP)Schedule 5 - Amendment of the Income Tax Assessment Act 1936
Items 1 and 2
Amend paragraphs 202F(1)(fa) and (fb) to reflect the insertion of new subsection 190-15(1A) by item 59 of Schedule 2 as part of a number of amendments to the Higher Education Support Act 2003 designed to put Open Learning Australia in the same position as other higher education providers.