House of Representatives

Explanatory Memorandum

(Circulated by authority of the Minister for Education, Science and Training, the Honourable Dr Brendan Nelson MP)

Schedule 3 - Amendment of the Taxation Administration Act 1953

Items 1 and 2 Subsection 15-25(1) and paragraph 15-50(1)(b) in Schedule 1

Amend subsection 15-25(1) and paragraph 15-50(1)(b) in Schedule 1 to the Taxation Administration Act 1953 to allow a person to declare on their Tax File Number or Withholding Declaration form that they have an accumulated HELP debt under the Higher Education Support Act 2003.