S 11-1 amended by No 61 of 2023, s 3 and Sch 1 item 140, by substituting
"
Australian Apprenticeship Support Loans Act 2014
"
for
"
Trade Support Loans Act 2014
"
in para (cd), effective 1 January 2024. No 61 of 2023, s 3 and Sch 1 items 156
-
165 contain the following transitional provisions:
Part 3
-
Transitional provisions
156 Transitional
-
alternative name for trade support loan
156
If, immediately before the commencement of this item, a loan was known as trade support loan, then, after the commencement of this item:
(a)
the loan may also be known as Australian apprenticeship support loan; and
(b)
a reference to the loan in an instrument or other document is to be construed as including a reference to the loan under the name Australian apprenticeship support loan.
157 Transitional
-
alternative name for an accumulated TSL debt
157
If, immediately before the commencement of this item, an amount was known as an accumulated TSL debt, then, after the commencement of this item:
(a)
the amount may also be known as an accumulated AASL debt; and
(b)
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name accumulated AASL debt.
158 Transitional
-
alternative name for a compulsory TSL repayment amount
158
If, immediately before the commencement of this item, an amount was known as a compulsory TSL repayment amount, then, after the commencement of this item:
(a)
the amount may also be known as a compulsory AASL repayment amount; and
(b)
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name compulsory AASL repayment amount.
159 Transitional
-
alternative name for a former accumulated TSL debt
159
If, immediately before the commencement of this item, an amount was known as a former accumulated TSL debt, then, after the commencement of this item:
(a)
the amount may also be known as a former accumulated AASL debt; and
(b)
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name former accumulated AASL debt.
160 Transitional
-
alternative name for an instalment of trade support loan
160
If, immediately before the commencement of this item, an instalment was known as an instalment of trade support loan, then, after the commencement of this item:
(a)
the instalment may also be known as an instalment of Australian apprenticeship support loan; and
(b)
a reference to the instalment in an instrument or other document is to be construed as including a reference to the instalment under the name instalment of Australian apprenticeship support loan.
161 Transitional
-
alternative name for a repayable TSL debt
161
If, immediately before the commencement of this item, an amount was known as a repayable TSL debt, then, after the commencement of this item:
(a)
the amount may also be known as a repayable AASL debt; and
(b)
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name repayable AASL debt.
162 Transitional
-
alternative name for a TSL debt
162
If, immediately before the commencement of this item, an amount was known as a TSL debt, then, after the commencement of this item:
(a)
the amount may also be known as an AASL debt; and
(b)
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name AASL debt.
163 Transitional
-
alternative name for a voluntary TSL repayment
163
If, immediately before the commencement of this item, an amount was known as a voluntary TSL repayment, then, after the commencement of this item:
(a)
the amount may also be known as a voluntary AASL repayment; and
(b)
a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name voluntary AASL repayment.
164 Transitional
-
pre-commencement apprenticeships
(1)
This item applies to a person if:
(a)
immediately before the commencement of this item, the person was undertaking an apprenticeship through which the person was undertaking a qualification:
(i)
at a level prescribed by the
Trade Support Loan Rules 2014
; and
(ii)
leading to an occupation or a qualification specified on the TSL Priority List; and
(iii)
which met any other requirements prescribed by the
Trade Support Loan Rules 2014
; and
(b)
immediately after the commencement of the first Australian Apprenticeships Priority List determined under subsection 105(1) of the
Australian Apprenticeship Support Loans Act 2014
, the occupation or qualification is not specified on that list; and
(c)
immediately before the commencement of this item, a determination was in effect granting the person
'
s application for trade support loan in relation to the apprenticeship.
(2)
The
Australian Apprenticeship Support Loans Act 2014
has effect, in relation to the person, as if the occupation or qualification referred to in subparagraph (1)(a)(ii) of this item were specified on the Australian Apprenticeships Priority List determined under subsection 105(1) of that Act.
165 Transitional
-
instruments or documents issued or given by, or on behalf of, the Commissioner of Taxation
165
If:
(a)
during the period:
(i)
beginning at the commencement of this item; and
(ii)
ending on 1 January 2025;
an instrument or other document is issued or given by, or on behalf of, the Commissioner of Taxation; and
(b)
apart from this item, the instrument or document would be invalid because it includes a reference to one or more things mentioned in column 1 of the following table; and
(c)
the instrument or document would be valid if each reference in the instrument or document to a thing mentioned in column 1 of a particular item of the table were instead a reference to the thing mentioned in column 2 of that item;
the instrument or document has effect as if each reference in the instrument or document to a thing mentioned in column 1 of that item were instead a reference to the thing mentioned in column 2 of that item.
|
References in the instrument or document
|
|
Item
|
Column 1
|
Column 2
|
| 1 |
trade support loan |
Australian apprenticeship support loan |
| 2 |
accumulated TSL debt |
accumulated AASL debt |
| 3 |
compulsory TSL repayment amount |
compulsory AASL repayment amount |
| 4 |
former accumulated TSL debt |
former accumulated AASL debt |
| 5 |
instalment of trade support loan |
instalment of Australian apprenticeship support loan |
| 6 |
repayable TSL debt |
repayable AASL debt |
| 7 |
TSL debt |
AASL debt |
| 8 |
voluntary TSL repayment |
voluntary AASL repayment |
…
S 11-1 amended by No 116 of 2018, s 3 and Sch 1 item 49, by inserting para (caa), effective 1 July 2019.
S 11-1 amended by No 169 of 2015, s 3 and Sch 1 item 90, by inserting para (cb) and (cc), effective 1 January 2016.
S 11-1 amended by No 96 of 2014, s 3 and Sch 1 item 60, by repealing para (g), effective 30 September 2014. For transitional provisions see note under Pt
3-15
heading. Para (g) formerly read:
(g)
*MRRT; and
S 11-1 amended by No 82 of 2014, s 3 and Sch 1 item 14, by inserting para (cd), effective 18 July 2014.
S 11-1 amended by No 88 of 2013, s 3 and Sch 7 item 172, by inserting para (h), effective 1 July 2012.
S 11-1 amended by No 14 of 2012, s 3 and Sch 1 item 3, by inserting para (g), effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.
S 11-1 amended by No 12 of 2012, s 3 and Sch 6 item 241, by substituting
"
*Medicare levy
"
for
"
Medicare levy
"
in para (b), applicable to income years starting on or after 1 July 2008.
S 11-1 amended by No 56 of 2010, s 3 and Sch 6 item 30, by repealing para (c), effective 3 June 2010. Para (c) formerly read:
(c)
amounts of liabilities to the Commonwealth under Chapter
5A
of the
Higher Education Funding Act 1988
; and
S 11-1 amended by
No 101 of 2006
, s 3 and Sch 2 item 944, effective 14 September 2006. For application and saving provisions see the
CCH Australian Income Tax Legislation archive
.
S 11-1 amended by No 150 of 2003, No 44 of 2000.
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