Education Legislation Amendment (Overseas Debt Recovery) Act 2015 (154 of 2015)

Schedule 5   Other amendments

Income Tax Assessment Act 1997

4   After paragraph 26-20(1)(cd)

Insert:

(ce) a payment made to reduce a liability to overseas debtors repayment levy under the Student Loans (Overseas Debtors Repayment Levy) Act 2015; or