Commonwealth Consolidated Acts

HIGHER EDUCATION SUPPORT ACT 2003 - SECT 154.18

Notice relating to leaving Australia

  (1)   A person who:

  (a)   has an * accumulated HELP debt or otherwise has a * HELP debt that has not yet been discharged; and

  (b)   leaves Australia (other than in circumstances specified in the Overseas Debtors Repayment Guidelines) 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

  (2)   A person who:

  (a)   has an * accumulated HELP debt or otherwise has a * HELP 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 Overseas Debtors Repayment Guidelines) 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)

  (3)   A person who:

  (a)   is a * foreign resident; and

  (b)   on 1   June immediately preceding an * income year, had an * accumulated HELP debt;

must (other than in circumstances specified in the Overseas Debtors Repayment Guidelines) 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 section   388 - 55 in Schedule   1 to the Taxation Administration Act 1953 .

Content of notices under this section

  (4)   The Overseas Debtors Repayment Guidelines may provide for the content of notices under this section.