House of Representatives

Higher Education Legislation Amendment Bill (No. 2) 2004

Explanatory Memorandum

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

Schedule 5 - Amendment of the Income Tax Assessment Act 1936

Items 1 and 2

Amend paragraphs 202F(1)(fa) and (fb) to reflect the insertion of new subsection 190-15(1A) by item 59 of Schedule 2 as part of a number of amendments to the Higher Education Support Act 2003 designed to put Open Learning Australia in the same position as other higher education providers.


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