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

Schedule 5   Other amendments

Income Tax Assessment Act 1936

1   Subsection 82A(2) (after paragraph (bd) of the definition of expenses of self-education)

Insert:

(be) a payment made in respect of, or in respect of the reduction or discharge of, any liability to overseas debtors repayment levy under the Student Loans (Overseas Debtors Repayment Levy) Act 2015; or