Explanatory Memorandum
(Circulated by the authority of the Minister for Tertiary Education, Skills, Jobs and Workplace Relations)Schedule 2 - Debt-related amendments
Part 1 - General Administration
Higher Education Support Act 2003
Item 218 - After section 238-7
This item inserts new section 238-8. New section 238-8 provides that the Commissioner has the general administration of HESA to the following extent:
- a)
- Chapter 4, except section 154-30;
- b)
- Section 179-25;
- c)
- Section 179-30, so far as it relates to the Commissioner;
- d)
- Part 5-5;
- e)
- Divisions 206 and 209, so far as they relate ot reviewable decisions for which the Commissioner is the decision maker;
- f)
- Clause 76 of Schedule 1A;
- g)
- Clause 77 of Schedule 1A, so far as that clause relates to the Commissioner;
- h)
- Division 15 of Schedule 1A.
A note at the end of the section explains that one effect of this section is that HESA is to the extent listed in the section a taxation law for the purposes of the Taxation Administration Act 1953 .
The reason for this section is that taxation law is defined in part as 'an Act of which the Commissioner has the general administration (including a part of an Act to the extent to which the Commissioner has the general administration of the Act). This provision will allow the Commissioner of Taxation to administer parts of HESA for which the Commissioner has responsibility.
Part 2 - Approved forms
Higher Education Support Act 2003
The amendments contained in this Part amends a number of sections in HESA to provide that where a person writes to the Commissioner or gives the Minister a certificate, it must be done in the approved form.
This part will also add a definition of approved form into Schedule 1A. Approved form is defined as having the meaning given by section 388-50 in Schedule 1 of the Taxation Administration Act 1953 .
The rationale for these amendments is that requiring the use of a standard form with the necessary information will allow for more efficient administration of the scheme and is consistent with similar provisions in the Taxation Administration Act 1953 .
Part 3 - Time of application to amend assessment
Higher Education Support Act 2003
Item 9 - Paragraph 154-50(2)(a)
Subsection 154-50(1) allows a person to write to the Commissioner for an amendment of an assessment made in respect of the person's HELP debt.
Paragraph 154-50(2)(a) requires that an application made under subsection (1) be made no later than 2 years after the end of the income year to which the assessment relates.
This item amends paragraph 154-50(2)(a) to require that an application under subsection (1) must be made within 2 years after the day on which the Commissioner gives notice of the assessment to the person .
This amendment will provide a more equitable link between the date the Commissioner gives notice of the assessment and the period within which a person can apply for an amended assessment.