Australian Apprenticeship Support Loans Act 2014
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Hide history noteNotice relating to leaving Australia
47C(1)
A person who: (a) has an accumulated AASL debt or otherwise has an AASL debt that has not yet been discharged; and (b) leaves Australia (other than in circumstances specified in the rules) with the intention of remaining outside Australia for at least 183 days;
must, no later than 7 days after leaving Australia, give a notice to the Commissioner in the approved form.
Notice relating to absence from Australia
47C(2)
A person who: (a) has an accumulated AASL debt or otherwise has an AASL debt that has not yet been discharged; and (b) has been outside Australia for at least 183 days (other than in circumstances specified in the rules) in any 12 month period; and (c) was not required under subsection (1) to give a notice to the Commissioner in connection with that absence from Australia;
must, no later than 7 days after the end of those 183 days, give a notice to the Commissioner in the approved form.
Notice relating to income (including foreign-sourced income)
47C(3)
A person who: (a) is a foreign resident; and (b) on 1 June immediately preceding an income year, had an accumulated AASL debt;
must (other than in circumstances specified in the rules) give to the Commissioner, in the approved form, a notice relating to the person ' s income (including foreign-sourced income) for the income year. The notice must be given within the period specified in the form.
Note:
The Commissioner may defer the time for giving the return: see ection 388-55 in Schedule 1 to the Taxation Administration Act 1953 .
Content of notices under this section
47C(4)
The rules may provide for the content of notices under this section.
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