S 148-1 amended by No 55 of 2016, s 3 and Sch 3 item 5, by omitting " Repayment amounts may be reduced by the HECS-HELP benefit. To receive the benefit, a person must satisfy eligibility requirements and apply for it. The Commissioner determines whether a person is eligible for the benefit, and if so, the amount of the benefit. " , effective 1 July 2017. For application and saving provision, see note under Div 157 heading.

S 148-1 amended by No 169 of 2015, s 3 and Sch 4 item 6, by omitting " In some cases these may attract a 5% repayment bonus. " after " make voluntary repayments. " , applicable in relation to a voluntary repayment made on or after 1 January 2017, regardless of when the debt to which the repayment relates was incurred.

S 148-1 amended by No 178 of 2011, s 3 and Sch 3 item 2, by substituting " 5% " for " 10% " in the first para, applicable in relation to payments made under Division 151 of the Higher Education Support Act 2003 on or after 1 January 2012 to meet a person ' s debts to the Commonwealth under Chapter 4 of that Act.

S 148-1 amended by No 43 of 2008, s 3 and Sch 1 item 5, by substituting the second and third paragraphs for the second paragraph, applicable in respect of the 2008-2009 and later income years. The second paragraph formerly read:

The person is required to make repayments, of amounts based on his or her income, if that income is above a particular amount. The Commissioner of Taxation makes assessments of what amounts are to be repaid, and the amounts are collected in the same way as amounts of income tax.