{"id":"F2023L01729","name":"Australian Apprenticeship Support Loans Rules 2023","slug":"australian-apprenticeship-support-loans-rules-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105034,"registerId":"commonwealth-F2023L01729-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n This instrument is the Australian Apprenticeship Support Loans Rules 2023.","sortOrder":0},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n This instrument is made under the Australian Apprenticeship Support Loans Act 2014.","sortOrder":1},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in section 5 of the Act, including the following:\n\n (a) approved form;\n (b) Australian Apprenticeships Priority List;\n (c) Australian apprenticeship support loan;\n (d) Australian resident;\n (e) Commissioner;\n (f) designated State/Territory training authority;\n (g) income tax law;\n (h) income year;\n (i) instalment period;\n (j) minimum repayment income;\n (k) qualifying apprenticeship;\n (l) relevant instalment period;\n (m) Secretary;\n (n) undertaking.\n In this instrument:\n\nAct means the Australian Apprenticeship Support Loans Act 2014.\n\napproved training contract means a training contract that has been approved by a designated State/Territory training authority.\n\nassessable income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nATO Occupation Code means the document entitled “Salary and wage occupation codes 2023” that the Australian Taxation Office published in 2023.\n\n> Note: In 2023, the salary and wage occupation codes 2023 could be accessed at ato.gov.au/forms/Salary-and-wage-occupation-codes-2023/.\n\nAustralian Qualifications Framework has the same meaning as in section 6 of the VET Student Loans Act 2016.\n\nAustralian source has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ncommencement date means the day on which a person is taken to have commenced employment under an approved training contract, as notified to the Secretary or the Department by a designated State/Territory training authority.\n\nfinancial year has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nforeign currency has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nin gaol has the same meaning as in the Social Security Act 1991.\n\nNational Register has the same meaning as in the National Vocational Education and Training Regulator Act 2011.\n\nordinary income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nprovisional commencement date means the day on which a person is taken to have commenced employment under a provisional training contract, as specified in that provisional training contract.\n\nprovisional training contract means a training contract that has been submitted to, but not yet been approved by, a designated State/Territory training authority.\n\nrecommencement date means the day on which a person is taken to have:\n\n (a) recommenced employment under an existing approved training contract; or\n (b) commenced employment under a new approved training contract to continue undertaking an incomplete qualifying apprenticeship;\n\nas notified to the Secretary or the Department by a designated State/Territory training authority.\n\nstatutory income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ntraining contract means a written agreement between an employer and a person for the person to be employed in an apprenticeship.","sortOrder":2},{"sectionNumber":"Part 2","sectionType":"part","heading":"Qualification and payability","content":"Contents\n\nPart 1—Preliminary\n\n1 Name\n\n3 Authority\n\n4 Definitions\n\nPart 2—Qualification and payability\n\nDivision 1—Introduction\n\n6 Simplified outline of this Part\n\nDivision 2—Qualification\n\n7 Other conditions\n\n8 Qualifying apprenticeship\n\n9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\nDivision 3—Payability\n\n10 Circumstances in which the Secretary may allow a later day\n\n11 Instalment period\n\n12 Special case qualification and payability\n\nPart 3—Applications, determinations, payment and designated State/Territory training authorities\n\n13 Simplified outline of this Part\n\n14 Manner of lodgement for applications\n\n15 Period to be specified in determinations\n\n16 Determining year of apprenticeship\n\n17 Designated State/Territory training authorities\n\nPart 4—Overseas debtor repayments\n\nDivision 1—Introduction\n\n18 Simplified outline of this Part\n\nDivision 2—Foreign-sourced income\n\n19 Working out a person’s foreign-sourced income\n\n20 The simple self-assessment method\n\n21 The overseas assessed method\n\n22 The comprehensive tax-based assessment method\n\n23 Converting foreign-sourced income into Australian currency\n\nDivision 3—Notices to be given to the Commissioner\n\n24 Notices relating to leaving Australia\n\n25 Notices relating to absence from Australia\n\n26 Notices relating to income (including foreign-sourced income)\n\n27 Approved forms\n\nPart 5—Transitional provisions\n\n28 Simplified outline of this Part\n\n29 Transitional—pre-commencement apprenticeships\n\n30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\nEndnotes\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nPart 1—Preliminary\n\n#### 1 Name\n\n This instrument is the Australian Apprenticeship Support Loans Rules 2023.\n\n#### 3 Authority\n\n This instrument is made under the Australian Apprenticeship Support Loans Act 2014.\n\n#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in section 5 of the Act, including the following:\n\n (a) approved form;\n (b) Australian Apprenticeships Priority List;\n (c) Australian apprenticeship support loan;\n (d) Australian resident;\n (e) Commissioner;\n (f) designated State/Territory training authority;\n (g) income tax law;\n (h) income year;\n (i) instalment period;\n (j) minimum repayment income;\n (k) qualifying apprenticeship;\n (l) relevant instalment period;\n (m) Secretary;\n (n) undertaking.\n In this instrument:\n\nAct means the Australian Apprenticeship Support Loans Act 2014.\n\napproved training contract means a training contract that has been approved by a designated State/Territory training authority.\n\nassessable income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nATO Occupation Code means the document entitled “Salary and wage occupation codes 2023” that the Australian Taxation Office published in 2023.\n\n> Note: In 2023, the salary and wage occupation codes 2023 could be accessed at ato.gov.au/forms/Salary-and-wage-occupation-codes-2023/.\n\nAustralian Qualifications Framework has the same meaning as in section 6 of the VET Student Loans Act 2016.\n\nAustralian source has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ncommencement date means the day on which a person is taken to have commenced employment under an approved training contract, as notified to the Secretary or the Department by a designated State/Territory training authority.\n\nfinancial year has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nforeign currency has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nin gaol has the same meaning as in the Social Security Act 1991.\n\nNational Register has the same meaning as in the National Vocational Education and Training Regulator Act 2011.\n\nordinary income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nprovisional commencement date means the day on which a person is taken to have commenced employment under a provisional training contract, as specified in that provisional training contract.\n\nprovisional training contract means a training contract that has been submitted to, but not yet been approved by, a designated State/Territory training authority.\n\nrecommencement date means the day on which a person is taken to have:\n\n (a) recommenced employment under an existing approved training contract; or\n (b) commenced employment under a new approved training contract to continue undertaking an incomplete qualifying apprenticeship;\n\nas notified to the Secretary or the Department by a designated State/Territory training authority.\n\nstatutory income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ntraining contract means a written agreement between an employer and a person for the person to be employed in an apprenticeship.\n\n \n\n## Part 2—Qualification and payability\n\n### Division 1—Introduction\n\n#### 6 Simplified outline of this Part\n\nThis Part deals with certain matters relating to a person’s qualification for Australian apprenticeship support loan, including:\n\n(a) that a person is not qualified for Australian apprenticeship support loan if the person is in gaol;\n\n(b) that a qualifying apprenticeship is, among other things, an apprenticeship through which a person is undertaking a qualification included on the National Register at an Australian Qualifications Framework level 3, 4, 5 or 6 level; and\n\n(c) the circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n\nThis Part also deals with certain matters relating to the payability of Australian apprenticeship support loan to a person, including:\n\n(a) the circumstances in which the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan;\n\n(b) when an instalment period for a person starts;\n\n(c) that an instalment period for a person is a period of the duration of a month; and\n\n(d) circumstances relating to special case qualification and payability.\n\n \n\n### Division 2—Qualification\n\n#### 7 Other conditions\n\n For the purposes of paragraph 8(1)(d) of the Act, the other condition a person must meet to be qualified for Australian apprenticeship support loan is that the person is not in gaol.\n\n#### 8 Qualifying apprenticeship\n\n (1) For the purposes of subparagraph 8(2)(a)(i) of the Act, the following qualification levels are prescribed:\n (a) level 3 in the Australian Qualifications Framework;\n (b) level 4 in the Australian Qualifications Framework;\n (c) level 5 in the Australian Qualifications Framework;\n (d) level 6 in the Australian Qualifications Framework.\n (2) For the purposes of paragraph 8(2)(b) of the Act, the qualification the person is undertaking through the apprenticeship must be a qualification that is included on the National Register.\n\n#### 9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\n (1) For the purposes of subsection 8(3) of the Act, this section prescribes circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n (2) A person is taken to be undertaking a qualifying apprenticeship in the period:\n (a) beginning at the start of the day on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) ending at the end of the day on the day:\n (i) the person successfully completes the qualifying apprenticeship;\n (ii) if the person has an approved training contract—the person is no longer undertaking the qualifying apprenticeship; or\n (iii) a designated State/Territory training authority decides not to approve a person’s provisional training contract;\n as notified to the Secretary or the Department by a designated State/Territory training authority.\n (3) If, apart from this subsection, a person would be taken to be undertaking more than one qualifying apprenticeship:\n (a) the person is taken to be undertaking only one qualifying apprenticeship; and\n (b) the person may nominate, in the person’s application for Australian apprenticeship support loan under section 13 of the Act, which of those apprenticeships should be taken to be the person’s qualifying apprenticeship.\n\n> Note: Section 30 sets out transitional arrangements for a person who, before the commencement of this instrument, was undertaking a qualification in the horticulture sector specified on the TSL Priority List and was not working in a rural or regional area.\n\n \n\n### Division 3—Payability\n\n#### 10 Circumstances in which the Secretary may allow a later day\n\n For the purposes of subsection 10(1A) of the Act, the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan in circumstances that:\n (a) are beyond the person’s control; and\n (b) make it impracticable for the person to make an application for Australian apprenticeship support loan on or before the final day of the instalment period.\n\n#### 11 Instalment period\n\n (1) For the purposes of paragraph 10(2)(a) of the Act:\n (a) the day on which the first instalment period of a person starts is on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) the day on which each subsequent instalment period of a person starts is the day that is a month from the day the previous instalment period starts.\n\n> Note: For the meaning of month, see subsection 2G(1) of the Acts Interpretation Act 1901.\n\n (2) For the purposes of paragraph 10(2)(b) of the Act, the duration of an instalment period of a person is a month.\n\n#### 12 Special case qualification and payability\n\n (1) For the purposes of subsection 11(2) of the Act, the Secretary is to determine that subsection 11(1) of the Act applies to a person if:\n (a) before the end of an instalment period of a person, the person or a designated State/Territory training authority notifies the Secretary of information that affects the payability of Australian apprenticeship support loan; and\n (b) amounts continue to be paid to the person in relation to the instalment period.\n (2) To avoid doubt, subsection (1) of this section does not limit the circumstances in which the Secretary may determine that subsection 11(1) of the Act does, or does not, apply to a person.\n\n \n\n## Part 3—Applications, determinations, payment and designated State/Territory training authorities\n\n#### 13 Simplified outline of this Part\n\nThis Part deals with certain matters relating to applications, determinations and payment, including:\n\n(a) the manner in which an application for Australian apprenticeship support loan must be lodged;\n\n(b) the period that is to be specified in a determination granting an application for Australian apprenticeship support loan; and\n\n(c) how to determine, on any particular day, the year of an apprenticeship a person is undertaking.\n\nThis Part also prescribes designated State/Territory training authorities.\n\n#### 14 Manner of lodgement for applications\n\n For the purposes of paragraph 13(2)(b) of the Act, a person’s initial application for Australian apprenticeship support loan and any subsequent application to continue receiving Australian apprenticeship support loan must be lodged either:\n (a) in person; or\n (b) by mail; or\n (c) by email; or\n (d) electronically through a website or computer program made available by the Department for that purpose.\n\n#### 15 Period to be specified in determinations\n\n For the purposes of subsection 16(3) of the Act, a determination granting an application for Australian apprenticeship support loan is only to specify up to 6 relevant instalment periods.\n\n#### 16 Determining year of apprenticeship\n\n For the purposes of subsection 24(2) of the Act, the following way of determining, on any particular day, the year of an apprenticeship a person is undertaking is prescribed:\n (a) tally the total number of months of a qualifying apprenticeship that the person has completed; and\n (b) work out the year of the apprenticeship using the following table:\n\n```html\n

Year of apprenticeship a person is undertaking

Column 1

Total number of months of qualifying apprenticeship completed

Column 2

Year of apprenticeship

1

1 to 12 months

First year

2

13 to 24 months

Second year

3

25 to 36 months

Third year

4

37 or more months

Fourth year

\n```\n\n#### 17 Designated State/Territory training authorities\n\n For the purposes of subsection 40(3) of the Act, a designated State/Territory training authority is the authority of a State or Territory that is responsible for approving training contracts.\n\n \n\n## Part 4—Overseas debtor repayments\n\n### Division 1—Introduction\n\n#### 18 Simplified outline of this Part\n\nThis Part provides for:\n\n(a) how to work out a person’s foreign-sourced income for an income year, including how to convert it into Australian currency; and\n\n(b) the content of certain notices to be given to the Commissioner.\n\n \n\n### Division 2—Foreign-sourced income\n\n#### 19 Working out a person’s foreign-sourced income\n\n (1) For the purposes of subsection 47B(2) of the Act, one of the following methods may be used to work out a person’s foreign-sourced income for an income year:\n (a) the simple self-assessment method (see section 20);\n (b) the overseas assessed method (see section 21);\n (c) the comprehensive tax-based method (see section 22).\n\n> Note: Subsection 21(2) restricts when the overseas assessed method can be used.\n\n (2) The method to be used to work out the person’s foreign-sourced income for an income year is the method that the person chooses, as stated in the notice given to the Commissioner under subsection 47C(3) of the Act, relating to the person’s income for that income year.\n (3) Only one of the methods in subsection (1) may be used for an income year.\n (4) If, in a notice given under subsection 47C(3) of the Act, the person does not state a method that should be used for an income year, then the simple self-assessment method may be used to work out the person’s foreign-sourced income for that income year.\n\n#### 20 The simple self-assessment method\n\n (1) Under the simple self-assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the standard deduction for the income year for the occupation in which the person derived the most income (other than ordinary income or statutory income that has an Australian source) for that income year.\n (2) For paragraph 1(b), the standard deduction for an occupation is:\n (a) if the occupation has an occupation code listed in the ATO Occupation Code—the median ratio of work-related expenses to employment-related income calculated by the Australian Taxation Office for the occupation with that occupation code; or\n (b) otherwise—nil.\n\n#### 21 The overseas assessed method\n\n (1) Under the overseas assessed method, a person’s foreign-sourced income for an income year is the amount that is equal to the person’s income for taxation purposes according to the most recent assessment of that person’s income, for a period of 12 months, by the taxation authority of a foreign country.\n (2) However, the overseas assessed method cannot be used to work out the person’s foreign‑sourced income for an income year if:\n (a) the period to which the most recent assessment relates does not overlap with that income year; or\n (b) a taxation authority from a different foreign country has also made an assessment of the person’s income for a period of 12 months which overlaps with that income year; or\n (c) the most recent assessment has already been used to work out the person’s foreign-sourced income for a previous income year.\n\n#### 22 The comprehensive tax-based assessment method\n\n Under the comprehensive tax-based assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the total amounts of the deductions that would be allowable under the income tax law if that income were assessable income.\n\n#### 23 Converting foreign-sourced income into Australian currency\n\n This section applies to a person’s foreign-sourced income for an income year where an amount of that foreign-sourced income is in a foreign currency. For the purposes of subsection 47B(2), to convert the foreign currency amount, translate that amount to Australian currency at the average exchange rate for the financial year that most closely corresponds to the income year in which the foreign currency amount was received.\n\n \n\n### Division 3—Notices to be given to the Commissioner\n\n#### 24 Notices relating to leaving Australia\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(1) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) if known—the person’s intended country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n (2) For the purposes of paragraph 47C(1)(b) of the Act, a person is not required to give a notice under subsection 47C(1) of the Act if:\n (a) the person gave a notice under that subsection in relation to a previous departure from Australia; and\n (b) since giving that notice, the person has not been an Australian resident.\n\n#### 25 Notices relating to absence from Australia\n\n For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(2) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n\n#### 26 Notices relating to income (including foreign-sourced income)\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(3) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) unless subsection (2) applies—the person’s occupation; and\n (e) unless subsection (2) applies—the amount of the person’s income (including foreign-sourced income) for the income year; and\n (f) unless subsection (2) applies—the method used to work out that foreign‑sourced income; and\n (g) if the overseas assessed method was used and unless subsection (2) applies—the person’s identification number used for tax purposes by the taxation authority of a foreign country that made the assessment of the person’s income.\n (2) A notice may not contain the content in paragraphs (1)(d), (e), (f) and (g) if:\n (a) the person’s income (including foreign-sourced income) for the income year is no more than 25% of the minimum repayment income for that income year; and\n (b) the notice the person gives to the Commissioner includes a declaration to that effect.\n\n#### 27 Approved forms\n\n This Division does not affect the Commissioner’s power under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 to require additional content to be included in the approved form of a notice under section 47C of the Act.\n\n \n\n## Part 5—Transitional provisions\n\n#### 28 Simplified outline of this Part\n\nThis Part deals with transitional matters.\n\n#### 29 Transitional—pre-commencement apprenticeships\n\n (1) This section applies to a person if:\n (a) before the commencement of this subsection, the person was undertaking, on the person’s commencement date, an apprenticeship through which the person was undertaking a qualification:\n (i) at a level prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (ii) leading to an occupation or qualification specified on the Trade Support Loans Priority List 2014 or the Australian Apprenticeship Support Loans (Australian Apprenticeships Priority List) Determination 2023; and\n (iii) which met any other requirements prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (b) immediately after the commencement of this section, the occupation or qualification is not specified on the Australian Apprenticeships Priority List.\n (2) The Australian Apprenticeship Support Loans Act 2014 has effect, in relation to the person, as if the occupation or qualification referred to in subparagraph (1)(a)(ii) of this section were specified in the Australian Apprenticeships Priority List.\n\n#### 30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\n (1) This section applies to a person if:\n (a) before the commencement of this section, the person was undertaking an apprenticeship through which the person was undertaking a qualification in the horticulture sector specified on the TSL Priority List; and\n (b) before the commencement of this section, while undertaking the apprenticeship, the person was not working in a suburb with a postcode listed in Schedule 1 to the Trade Support Loans Rules 2014 (a rural or regional area); and\n (c) after the commencement of this section, the person is undertaking the same apprenticeship; and\n (d) after the commencement of this section, while undertaking the same apprenticeship, the person is not working in a rural or regional area.\n (2) The person is not taken to be undertaking a qualifying apprenticeship.","sortOrder":3},{"sectionNumber":"Division 1","sectionType":"division","heading":"Introduction","content":"Contents\n\nPart 1—Preliminary\n\n1 Name\n\n3 Authority\n\n4 Definitions\n\nPart 2—Qualification and payability\n\nDivision 1—Introduction\n\n6 Simplified outline of this Part\n\nDivision 2—Qualification\n\n7 Other conditions\n\n8 Qualifying apprenticeship\n\n9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\nDivision 3—Payability\n\n10 Circumstances in which the Secretary may allow a later day\n\n11 Instalment period\n\n12 Special case qualification and payability\n\nPart 3—Applications, determinations, payment and designated State/Territory training authorities\n\n13 Simplified outline of this Part\n\n14 Manner of lodgement for applications\n\n15 Period to be specified in determinations\n\n16 Determining year of apprenticeship\n\n17 Designated State/Territory training authorities\n\nPart 4—Overseas debtor repayments\n\nDivision 1—Introduction\n\n18 Simplified outline of this Part\n\nDivision 2—Foreign-sourced income\n\n19 Working out a person’s foreign-sourced income\n\n20 The simple self-assessment method\n\n21 The overseas assessed method\n\n22 The comprehensive tax-based assessment method\n\n23 Converting foreign-sourced income into Australian currency\n\nDivision 3—Notices to be given to the Commissioner\n\n24 Notices relating to leaving Australia\n\n25 Notices relating to absence from Australia\n\n26 Notices relating to income (including foreign-sourced income)\n\n27 Approved forms\n\nPart 5—Transitional provisions\n\n28 Simplified outline of this Part\n\n29 Transitional—pre-commencement apprenticeships\n\n30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\nEndnotes\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nPart 1—Preliminary\n\n#### 1 Name\n\n This instrument is the Australian Apprenticeship Support Loans Rules 2023.\n\n#### 3 Authority\n\n This instrument is made under the Australian Apprenticeship Support Loans Act 2014.\n\n#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in section 5 of the Act, including the following:\n\n (a) approved form;\n (b) Australian Apprenticeships Priority List;\n (c) Australian apprenticeship support loan;\n (d) Australian resident;\n (e) Commissioner;\n (f) designated State/Territory training authority;\n (g) income tax law;\n (h) income year;\n (i) instalment period;\n (j) minimum repayment income;\n (k) qualifying apprenticeship;\n (l) relevant instalment period;\n (m) Secretary;\n (n) undertaking.\n In this instrument:\n\nAct means the Australian Apprenticeship Support Loans Act 2014.\n\napproved training contract means a training contract that has been approved by a designated State/Territory training authority.\n\nassessable income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nATO Occupation Code means the document entitled “Salary and wage occupation codes 2023” that the Australian Taxation Office published in 2023.\n\n> Note: In 2023, the salary and wage occupation codes 2023 could be accessed at ato.gov.au/forms/Salary-and-wage-occupation-codes-2023/.\n\nAustralian Qualifications Framework has the same meaning as in section 6 of the VET Student Loans Act 2016.\n\nAustralian source has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ncommencement date means the day on which a person is taken to have commenced employment under an approved training contract, as notified to the Secretary or the Department by a designated State/Territory training authority.\n\nfinancial year has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nforeign currency has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nin gaol has the same meaning as in the Social Security Act 1991.\n\nNational Register has the same meaning as in the National Vocational Education and Training Regulator Act 2011.\n\nordinary income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nprovisional commencement date means the day on which a person is taken to have commenced employment under a provisional training contract, as specified in that provisional training contract.\n\nprovisional training contract means a training contract that has been submitted to, but not yet been approved by, a designated State/Territory training authority.\n\nrecommencement date means the day on which a person is taken to have:\n\n (a) recommenced employment under an existing approved training contract; or\n (b) commenced employment under a new approved training contract to continue undertaking an incomplete qualifying apprenticeship;\n\nas notified to the Secretary or the Department by a designated State/Territory training authority.\n\nstatutory income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ntraining contract means a written agreement between an employer and a person for the person to be employed in an apprenticeship.\n\n \n\n## Part 2—Qualification and payability\n\n### Division 1—Introduction\n\n#### 6 Simplified outline of this Part\n\nThis Part deals with certain matters relating to a person’s qualification for Australian apprenticeship support loan, including:\n\n(a) that a person is not qualified for Australian apprenticeship support loan if the person is in gaol;\n\n(b) that a qualifying apprenticeship is, among other things, an apprenticeship through which a person is undertaking a qualification included on the National Register at an Australian Qualifications Framework level 3, 4, 5 or 6 level; and\n\n(c) the circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n\nThis Part also deals with certain matters relating to the payability of Australian apprenticeship support loan to a person, including:\n\n(a) the circumstances in which the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan;\n\n(b) when an instalment period for a person starts;\n\n(c) that an instalment period for a person is a period of the duration of a month; and\n\n(d) circumstances relating to special case qualification and payability.\n\n \n\n### Division 2—Qualification\n\n#### 7 Other conditions\n\n For the purposes of paragraph 8(1)(d) of the Act, the other condition a person must meet to be qualified for Australian apprenticeship support loan is that the person is not in gaol.\n\n#### 8 Qualifying apprenticeship\n\n (1) For the purposes of subparagraph 8(2)(a)(i) of the Act, the following qualification levels are prescribed:\n (a) level 3 in the Australian Qualifications Framework;\n (b) level 4 in the Australian Qualifications Framework;\n (c) level 5 in the Australian Qualifications Framework;\n (d) level 6 in the Australian Qualifications Framework.\n (2) For the purposes of paragraph 8(2)(b) of the Act, the qualification the person is undertaking through the apprenticeship must be a qualification that is included on the National Register.\n\n#### 9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\n (1) For the purposes of subsection 8(3) of the Act, this section prescribes circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n (2) A person is taken to be undertaking a qualifying apprenticeship in the period:\n (a) beginning at the start of the day on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) ending at the end of the day on the day:\n (i) the person successfully completes the qualifying apprenticeship;\n (ii) if the person has an approved training contract—the person is no longer undertaking the qualifying apprenticeship; or\n (iii) a designated State/Territory training authority decides not to approve a person’s provisional training contract;\n as notified to the Secretary or the Department by a designated State/Territory training authority.\n (3) If, apart from this subsection, a person would be taken to be undertaking more than one qualifying apprenticeship:\n (a) the person is taken to be undertaking only one qualifying apprenticeship; and\n (b) the person may nominate, in the person’s application for Australian apprenticeship support loan under section 13 of the Act, which of those apprenticeships should be taken to be the person’s qualifying apprenticeship.\n\n> Note: Section 30 sets out transitional arrangements for a person who, before the commencement of this instrument, was undertaking a qualification in the horticulture sector specified on the TSL Priority List and was not working in a rural or regional area.\n\n \n\n### Division 3—Payability\n\n#### 10 Circumstances in which the Secretary may allow a later day\n\n For the purposes of subsection 10(1A) of the Act, the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan in circumstances that:\n (a) are beyond the person’s control; and\n (b) make it impracticable for the person to make an application for Australian apprenticeship support loan on or before the final day of the instalment period.\n\n#### 11 Instalment period\n\n (1) For the purposes of paragraph 10(2)(a) of the Act:\n (a) the day on which the first instalment period of a person starts is on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) the day on which each subsequent instalment period of a person starts is the day that is a month from the day the previous instalment period starts.\n\n> Note: For the meaning of month, see subsection 2G(1) of the Acts Interpretation Act 1901.\n\n (2) For the purposes of paragraph 10(2)(b) of the Act, the duration of an instalment period of a person is a month.\n\n#### 12 Special case qualification and payability\n\n (1) For the purposes of subsection 11(2) of the Act, the Secretary is to determine that subsection 11(1) of the Act applies to a person if:\n (a) before the end of an instalment period of a person, the person or a designated State/Territory training authority notifies the Secretary of information that affects the payability of Australian apprenticeship support loan; and\n (b) amounts continue to be paid to the person in relation to the instalment period.\n (2) To avoid doubt, subsection (1) of this section does not limit the circumstances in which the Secretary may determine that subsection 11(1) of the Act does, or does not, apply to a person.\n\n \n\n## Part 3—Applications, determinations, payment and designated State/Territory training authorities\n\n#### 13 Simplified outline of this Part\n\nThis Part deals with certain matters relating to applications, determinations and payment, including:\n\n(a) the manner in which an application for Australian apprenticeship support loan must be lodged;\n\n(b) the period that is to be specified in a determination granting an application for Australian apprenticeship support loan; and\n\n(c) how to determine, on any particular day, the year of an apprenticeship a person is undertaking.\n\nThis Part also prescribes designated State/Territory training authorities.\n\n#### 14 Manner of lodgement for applications\n\n For the purposes of paragraph 13(2)(b) of the Act, a person’s initial application for Australian apprenticeship support loan and any subsequent application to continue receiving Australian apprenticeship support loan must be lodged either:\n (a) in person; or\n (b) by mail; or\n (c) by email; or\n (d) electronically through a website or computer program made available by the Department for that purpose.\n\n#### 15 Period to be specified in determinations\n\n For the purposes of subsection 16(3) of the Act, a determination granting an application for Australian apprenticeship support loan is only to specify up to 6 relevant instalment periods.\n\n#### 16 Determining year of apprenticeship\n\n For the purposes of subsection 24(2) of the Act, the following way of determining, on any particular day, the year of an apprenticeship a person is undertaking is prescribed:\n (a) tally the total number of months of a qualifying apprenticeship that the person has completed; and\n (b) work out the year of the apprenticeship using the following table:\n\n```html\n

Year of apprenticeship a person is undertaking

Column 1

Total number of months of qualifying apprenticeship completed

Column 2

Year of apprenticeship

1

1 to 12 months

First year

2

13 to 24 months

Second year

3

25 to 36 months

Third year

4

37 or more months

Fourth year

\n```\n\n#### 17 Designated State/Territory training authorities\n\n For the purposes of subsection 40(3) of the Act, a designated State/Territory training authority is the authority of a State or Territory that is responsible for approving training contracts.\n\n \n\n## Part 4—Overseas debtor repayments\n\n### Division 1—Introduction\n\n#### 18 Simplified outline of this Part\n\nThis Part provides for:\n\n(a) how to work out a person’s foreign-sourced income for an income year, including how to convert it into Australian currency; and\n\n(b) the content of certain notices to be given to the Commissioner.\n\n \n\n### Division 2—Foreign-sourced income\n\n#### 19 Working out a person’s foreign-sourced income\n\n (1) For the purposes of subsection 47B(2) of the Act, one of the following methods may be used to work out a person’s foreign-sourced income for an income year:\n (a) the simple self-assessment method (see section 20);\n (b) the overseas assessed method (see section 21);\n (c) the comprehensive tax-based method (see section 22).\n\n> Note: Subsection 21(2) restricts when the overseas assessed method can be used.\n\n (2) The method to be used to work out the person’s foreign-sourced income for an income year is the method that the person chooses, as stated in the notice given to the Commissioner under subsection 47C(3) of the Act, relating to the person’s income for that income year.\n (3) Only one of the methods in subsection (1) may be used for an income year.\n (4) If, in a notice given under subsection 47C(3) of the Act, the person does not state a method that should be used for an income year, then the simple self-assessment method may be used to work out the person’s foreign-sourced income for that income year.\n\n#### 20 The simple self-assessment method\n\n (1) Under the simple self-assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the standard deduction for the income year for the occupation in which the person derived the most income (other than ordinary income or statutory income that has an Australian source) for that income year.\n (2) For paragraph 1(b), the standard deduction for an occupation is:\n (a) if the occupation has an occupation code listed in the ATO Occupation Code—the median ratio of work-related expenses to employment-related income calculated by the Australian Taxation Office for the occupation with that occupation code; or\n (b) otherwise—nil.\n\n#### 21 The overseas assessed method\n\n (1) Under the overseas assessed method, a person’s foreign-sourced income for an income year is the amount that is equal to the person’s income for taxation purposes according to the most recent assessment of that person’s income, for a period of 12 months, by the taxation authority of a foreign country.\n (2) However, the overseas assessed method cannot be used to work out the person’s foreign‑sourced income for an income year if:\n (a) the period to which the most recent assessment relates does not overlap with that income year; or\n (b) a taxation authority from a different foreign country has also made an assessment of the person’s income for a period of 12 months which overlaps with that income year; or\n (c) the most recent assessment has already been used to work out the person’s foreign-sourced income for a previous income year.\n\n#### 22 The comprehensive tax-based assessment method\n\n Under the comprehensive tax-based assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the total amounts of the deductions that would be allowable under the income tax law if that income were assessable income.\n\n#### 23 Converting foreign-sourced income into Australian currency\n\n This section applies to a person’s foreign-sourced income for an income year where an amount of that foreign-sourced income is in a foreign currency. For the purposes of subsection 47B(2), to convert the foreign currency amount, translate that amount to Australian currency at the average exchange rate for the financial year that most closely corresponds to the income year in which the foreign currency amount was received.\n\n \n\n### Division 3—Notices to be given to the Commissioner\n\n#### 24 Notices relating to leaving Australia\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(1) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) if known—the person’s intended country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n (2) For the purposes of paragraph 47C(1)(b) of the Act, a person is not required to give a notice under subsection 47C(1) of the Act if:\n (a) the person gave a notice under that subsection in relation to a previous departure from Australia; and\n (b) since giving that notice, the person has not been an Australian resident.\n\n#### 25 Notices relating to absence from Australia\n\n For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(2) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n\n#### 26 Notices relating to income (including foreign-sourced income)\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(3) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) unless subsection (2) applies—the person’s occupation; and\n (e) unless subsection (2) applies—the amount of the person’s income (including foreign-sourced income) for the income year; and\n (f) unless subsection (2) applies—the method used to work out that foreign‑sourced income; and\n (g) if the overseas assessed method was used and unless subsection (2) applies—the person’s identification number used for tax purposes by the taxation authority of a foreign country that made the assessment of the person’s income.\n (2) A notice may not contain the content in paragraphs (1)(d), (e), (f) and (g) if:\n (a) the person’s income (including foreign-sourced income) for the income year is no more than 25% of the minimum repayment income for that income year; and\n (b) the notice the person gives to the Commissioner includes a declaration to that effect.\n\n#### 27 Approved forms\n\n This Division does not affect the Commissioner’s power under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 to require additional content to be included in the approved form of a notice under section 47C of the Act.\n\n \n\n## Part 5—Transitional provisions\n\n#### 28 Simplified outline of this Part\n\nThis Part deals with transitional matters.\n\n#### 29 Transitional—pre-commencement apprenticeships\n\n (1) This section applies to a person if:\n (a) before the commencement of this subsection, the person was undertaking, on the person’s commencement date, an apprenticeship through which the person was undertaking a qualification:\n (i) at a level prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (ii) leading to an occupation or qualification specified on the Trade Support Loans Priority List 2014 or the Australian Apprenticeship Support Loans (Australian Apprenticeships Priority List) Determination 2023; and\n (iii) which met any other requirements prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (b) immediately after the commencement of this section, the occupation or qualification is not specified on the Australian Apprenticeships Priority List.\n (2) The Australian Apprenticeship Support Loans Act 2014 has effect, in relation to the person, as if the occupation or qualification referred to in subparagraph (1)(a)(ii) of this section were specified in the Australian Apprenticeships Priority List.\n\n#### 30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\n (1) This section applies to a person if:\n (a) before the commencement of this section, the person was undertaking an apprenticeship through which the person was undertaking a qualification in the horticulture sector specified on the TSL Priority List; and\n (b) before the commencement of this section, while undertaking the apprenticeship, the person was not working in a suburb with a postcode listed in Schedule 1 to the Trade Support Loans Rules 2014 (a rural or regional area); and\n (c) after the commencement of this section, the person is undertaking the same apprenticeship; and\n (d) after the commencement of this section, while undertaking the same apprenticeship, the person is not working in a rural or regional area.\n (2) The person is not taken to be undertaking a qualifying apprenticeship.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Simplified outline of this Part","content":"#### 6 Simplified outline of this Part\n\nThis Part deals with certain matters relating to a person’s qualification for Australian apprenticeship support loan, including:\n\n(a) that a person is not qualified for Australian apprenticeship support loan if the person is in gaol;\n\n(b) that a qualifying apprenticeship is, among other things, an apprenticeship through which a person is undertaking a qualification included on the National Register at an Australian Qualifications Framework level 3, 4, 5 or 6 level; and\n\n(c) the circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n\nThis Part also deals with certain matters relating to the payability of Australian apprenticeship support loan to a person, including:\n\n(a) the circumstances in which the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan;\n\n(b) when an instalment period for a person starts;\n\n(c) that an instalment period for a person is a period of the duration of a month; and\n\n(d) circumstances relating to special case qualification and payability.","sortOrder":5},{"sectionNumber":"Division 2","sectionType":"division","heading":"Qualification","content":"Contents\n\nPart 1—Preliminary\n\n1 Name\n\n3 Authority\n\n4 Definitions\n\nPart 2—Qualification and payability\n\nDivision 1—Introduction\n\n6 Simplified outline of this Part\n\nDivision 2—Qualification\n\n7 Other conditions\n\n8 Qualifying apprenticeship\n\n9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\nDivision 3—Payability\n\n10 Circumstances in which the Secretary may allow a later day\n\n11 Instalment period\n\n12 Special case qualification and payability\n\nPart 3—Applications, determinations, payment and designated State/Territory training authorities\n\n13 Simplified outline of this Part\n\n14 Manner of lodgement for applications\n\n15 Period to be specified in determinations\n\n16 Determining year of apprenticeship\n\n17 Designated State/Territory training authorities\n\nPart 4—Overseas debtor repayments\n\nDivision 1—Introduction\n\n18 Simplified outline of this Part\n\nDivision 2—Foreign-sourced income\n\n19 Working out a person’s foreign-sourced income\n\n20 The simple self-assessment method\n\n21 The overseas assessed method\n\n22 The comprehensive tax-based assessment method\n\n23 Converting foreign-sourced income into Australian currency\n\nDivision 3—Notices to be given to the Commissioner\n\n24 Notices relating to leaving Australia\n\n25 Notices relating to absence from Australia\n\n26 Notices relating to income (including foreign-sourced income)\n\n27 Approved forms\n\nPart 5—Transitional provisions\n\n28 Simplified outline of this Part\n\n29 Transitional—pre-commencement apprenticeships\n\n30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\nEndnotes\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nPart 1—Preliminary\n\n#### 1 Name\n\n This instrument is the Australian Apprenticeship Support Loans Rules 2023.\n\n#### 3 Authority\n\n This instrument is made under the Australian Apprenticeship Support Loans Act 2014.\n\n#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in section 5 of the Act, including the following:\n\n (a) approved form;\n (b) Australian Apprenticeships Priority List;\n (c) Australian apprenticeship support loan;\n (d) Australian resident;\n (e) Commissioner;\n (f) designated State/Territory training authority;\n (g) income tax law;\n (h) income year;\n (i) instalment period;\n (j) minimum repayment income;\n (k) qualifying apprenticeship;\n (l) relevant instalment period;\n (m) Secretary;\n (n) undertaking.\n In this instrument:\n\nAct means the Australian Apprenticeship Support Loans Act 2014.\n\napproved training contract means a training contract that has been approved by a designated State/Territory training authority.\n\nassessable income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nATO Occupation Code means the document entitled “Salary and wage occupation codes 2023” that the Australian Taxation Office published in 2023.\n\n> Note: In 2023, the salary and wage occupation codes 2023 could be accessed at ato.gov.au/forms/Salary-and-wage-occupation-codes-2023/.\n\nAustralian Qualifications Framework has the same meaning as in section 6 of the VET Student Loans Act 2016.\n\nAustralian source has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ncommencement date means the day on which a person is taken to have commenced employment under an approved training contract, as notified to the Secretary or the Department by a designated State/Territory training authority.\n\nfinancial year has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nforeign currency has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nin gaol has the same meaning as in the Social Security Act 1991.\n\nNational Register has the same meaning as in the National Vocational Education and Training Regulator Act 2011.\n\nordinary income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nprovisional commencement date means the day on which a person is taken to have commenced employment under a provisional training contract, as specified in that provisional training contract.\n\nprovisional training contract means a training contract that has been submitted to, but not yet been approved by, a designated State/Territory training authority.\n\nrecommencement date means the day on which a person is taken to have:\n\n (a) recommenced employment under an existing approved training contract; or\n (b) commenced employment under a new approved training contract to continue undertaking an incomplete qualifying apprenticeship;\n\nas notified to the Secretary or the Department by a designated State/Territory training authority.\n\nstatutory income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ntraining contract means a written agreement between an employer and a person for the person to be employed in an apprenticeship.\n\n \n\n## Part 2—Qualification and payability\n\n### Division 1—Introduction\n\n#### 6 Simplified outline of this Part\n\nThis Part deals with certain matters relating to a person’s qualification for Australian apprenticeship support loan, including:\n\n(a) that a person is not qualified for Australian apprenticeship support loan if the person is in gaol;\n\n(b) that a qualifying apprenticeship is, among other things, an apprenticeship through which a person is undertaking a qualification included on the National Register at an Australian Qualifications Framework level 3, 4, 5 or 6 level; and\n\n(c) the circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n\nThis Part also deals with certain matters relating to the payability of Australian apprenticeship support loan to a person, including:\n\n(a) the circumstances in which the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan;\n\n(b) when an instalment period for a person starts;\n\n(c) that an instalment period for a person is a period of the duration of a month; and\n\n(d) circumstances relating to special case qualification and payability.\n\n \n\n### Division 2—Qualification\n\n#### 7 Other conditions\n\n For the purposes of paragraph 8(1)(d) of the Act, the other condition a person must meet to be qualified for Australian apprenticeship support loan is that the person is not in gaol.\n\n#### 8 Qualifying apprenticeship\n\n (1) For the purposes of subparagraph 8(2)(a)(i) of the Act, the following qualification levels are prescribed:\n (a) level 3 in the Australian Qualifications Framework;\n (b) level 4 in the Australian Qualifications Framework;\n (c) level 5 in the Australian Qualifications Framework;\n (d) level 6 in the Australian Qualifications Framework.\n (2) For the purposes of paragraph 8(2)(b) of the Act, the qualification the person is undertaking through the apprenticeship must be a qualification that is included on the National Register.\n\n#### 9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\n (1) For the purposes of subsection 8(3) of the Act, this section prescribes circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n (2) A person is taken to be undertaking a qualifying apprenticeship in the period:\n (a) beginning at the start of the day on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) ending at the end of the day on the day:\n (i) the person successfully completes the qualifying apprenticeship;\n (ii) if the person has an approved training contract—the person is no longer undertaking the qualifying apprenticeship; or\n (iii) a designated State/Territory training authority decides not to approve a person’s provisional training contract;\n as notified to the Secretary or the Department by a designated State/Territory training authority.\n (3) If, apart from this subsection, a person would be taken to be undertaking more than one qualifying apprenticeship:\n (a) the person is taken to be undertaking only one qualifying apprenticeship; and\n (b) the person may nominate, in the person’s application for Australian apprenticeship support loan under section 13 of the Act, which of those apprenticeships should be taken to be the person’s qualifying apprenticeship.\n\n> Note: Section 30 sets out transitional arrangements for a person who, before the commencement of this instrument, was undertaking a qualification in the horticulture sector specified on the TSL Priority List and was not working in a rural or regional area.\n\n \n\n### Division 3—Payability\n\n#### 10 Circumstances in which the Secretary may allow a later day\n\n For the purposes of subsection 10(1A) of the Act, the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan in circumstances that:\n (a) are beyond the person’s control; and\n (b) make it impracticable for the person to make an application for Australian apprenticeship support loan on or before the final day of the instalment period.\n\n#### 11 Instalment period\n\n (1) For the purposes of paragraph 10(2)(a) of the Act:\n (a) the day on which the first instalment period of a person starts is on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) the day on which each subsequent instalment period of a person starts is the day that is a month from the day the previous instalment period starts.\n\n> Note: For the meaning of month, see subsection 2G(1) of the Acts Interpretation Act 1901.\n\n (2) For the purposes of paragraph 10(2)(b) of the Act, the duration of an instalment period of a person is a month.\n\n#### 12 Special case qualification and payability\n\n (1) For the purposes of subsection 11(2) of the Act, the Secretary is to determine that subsection 11(1) of the Act applies to a person if:\n (a) before the end of an instalment period of a person, the person or a designated State/Territory training authority notifies the Secretary of information that affects the payability of Australian apprenticeship support loan; and\n (b) amounts continue to be paid to the person in relation to the instalment period.\n (2) To avoid doubt, subsection (1) of this section does not limit the circumstances in which the Secretary may determine that subsection 11(1) of the Act does, or does not, apply to a person.\n\n \n\n## Part 3—Applications, determinations, payment and designated State/Territory training authorities\n\n#### 13 Simplified outline of this Part\n\nThis Part deals with certain matters relating to applications, determinations and payment, including:\n\n(a) the manner in which an application for Australian apprenticeship support loan must be lodged;\n\n(b) the period that is to be specified in a determination granting an application for Australian apprenticeship support loan; and\n\n(c) how to determine, on any particular day, the year of an apprenticeship a person is undertaking.\n\nThis Part also prescribes designated State/Territory training authorities.\n\n#### 14 Manner of lodgement for applications\n\n For the purposes of paragraph 13(2)(b) of the Act, a person’s initial application for Australian apprenticeship support loan and any subsequent application to continue receiving Australian apprenticeship support loan must be lodged either:\n (a) in person; or\n (b) by mail; or\n (c) by email; or\n (d) electronically through a website or computer program made available by the Department for that purpose.\n\n#### 15 Period to be specified in determinations\n\n For the purposes of subsection 16(3) of the Act, a determination granting an application for Australian apprenticeship support loan is only to specify up to 6 relevant instalment periods.\n\n#### 16 Determining year of apprenticeship\n\n For the purposes of subsection 24(2) of the Act, the following way of determining, on any particular day, the year of an apprenticeship a person is undertaking is prescribed:\n (a) tally the total number of months of a qualifying apprenticeship that the person has completed; and\n (b) work out the year of the apprenticeship using the following table:\n\n```html\n

Year of apprenticeship a person is undertaking

Column 1

Total number of months of qualifying apprenticeship completed

Column 2

Year of apprenticeship

1

1 to 12 months

First year

2

13 to 24 months

Second year

3

25 to 36 months

Third year

4

37 or more months

Fourth year

\n```\n\n#### 17 Designated State/Territory training authorities\n\n For the purposes of subsection 40(3) of the Act, a designated State/Territory training authority is the authority of a State or Territory that is responsible for approving training contracts.\n\n \n\n## Part 4—Overseas debtor repayments\n\n### Division 1—Introduction\n\n#### 18 Simplified outline of this Part\n\nThis Part provides for:\n\n(a) how to work out a person’s foreign-sourced income for an income year, including how to convert it into Australian currency; and\n\n(b) the content of certain notices to be given to the Commissioner.\n\n \n\n### Division 2—Foreign-sourced income\n\n#### 19 Working out a person’s foreign-sourced income\n\n (1) For the purposes of subsection 47B(2) of the Act, one of the following methods may be used to work out a person’s foreign-sourced income for an income year:\n (a) the simple self-assessment method (see section 20);\n (b) the overseas assessed method (see section 21);\n (c) the comprehensive tax-based method (see section 22).\n\n> Note: Subsection 21(2) restricts when the overseas assessed method can be used.\n\n (2) The method to be used to work out the person’s foreign-sourced income for an income year is the method that the person chooses, as stated in the notice given to the Commissioner under subsection 47C(3) of the Act, relating to the person’s income for that income year.\n (3) Only one of the methods in subsection (1) may be used for an income year.\n (4) If, in a notice given under subsection 47C(3) of the Act, the person does not state a method that should be used for an income year, then the simple self-assessment method may be used to work out the person’s foreign-sourced income for that income year.\n\n#### 20 The simple self-assessment method\n\n (1) Under the simple self-assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the standard deduction for the income year for the occupation in which the person derived the most income (other than ordinary income or statutory income that has an Australian source) for that income year.\n (2) For paragraph 1(b), the standard deduction for an occupation is:\n (a) if the occupation has an occupation code listed in the ATO Occupation Code—the median ratio of work-related expenses to employment-related income calculated by the Australian Taxation Office for the occupation with that occupation code; or\n (b) otherwise—nil.\n\n#### 21 The overseas assessed method\n\n (1) Under the overseas assessed method, a person’s foreign-sourced income for an income year is the amount that is equal to the person’s income for taxation purposes according to the most recent assessment of that person’s income, for a period of 12 months, by the taxation authority of a foreign country.\n (2) However, the overseas assessed method cannot be used to work out the person’s foreign‑sourced income for an income year if:\n (a) the period to which the most recent assessment relates does not overlap with that income year; or\n (b) a taxation authority from a different foreign country has also made an assessment of the person’s income for a period of 12 months which overlaps with that income year; or\n (c) the most recent assessment has already been used to work out the person’s foreign-sourced income for a previous income year.\n\n#### 22 The comprehensive tax-based assessment method\n\n Under the comprehensive tax-based assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the total amounts of the deductions that would be allowable under the income tax law if that income were assessable income.\n\n#### 23 Converting foreign-sourced income into Australian currency\n\n This section applies to a person’s foreign-sourced income for an income year where an amount of that foreign-sourced income is in a foreign currency. For the purposes of subsection 47B(2), to convert the foreign currency amount, translate that amount to Australian currency at the average exchange rate for the financial year that most closely corresponds to the income year in which the foreign currency amount was received.\n\n \n\n### Division 3—Notices to be given to the Commissioner\n\n#### 24 Notices relating to leaving Australia\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(1) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) if known—the person’s intended country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n (2) For the purposes of paragraph 47C(1)(b) of the Act, a person is not required to give a notice under subsection 47C(1) of the Act if:\n (a) the person gave a notice under that subsection in relation to a previous departure from Australia; and\n (b) since giving that notice, the person has not been an Australian resident.\n\n#### 25 Notices relating to absence from Australia\n\n For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(2) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n\n#### 26 Notices relating to income (including foreign-sourced income)\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(3) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) unless subsection (2) applies—the person’s occupation; and\n (e) unless subsection (2) applies—the amount of the person’s income (including foreign-sourced income) for the income year; and\n (f) unless subsection (2) applies—the method used to work out that foreign‑sourced income; and\n (g) if the overseas assessed method was used and unless subsection (2) applies—the person’s identification number used for tax purposes by the taxation authority of a foreign country that made the assessment of the person’s income.\n (2) A notice may not contain the content in paragraphs (1)(d), (e), (f) and (g) if:\n (a) the person’s income (including foreign-sourced income) for the income year is no more than 25% of the minimum repayment income for that income year; and\n (b) the notice the person gives to the Commissioner includes a declaration to that effect.\n\n#### 27 Approved forms\n\n This Division does not affect the Commissioner’s power under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 to require additional content to be included in the approved form of a notice under section 47C of the Act.\n\n \n\n## Part 5—Transitional provisions\n\n#### 28 Simplified outline of this Part\n\nThis Part deals with transitional matters.\n\n#### 29 Transitional—pre-commencement apprenticeships\n\n (1) This section applies to a person if:\n (a) before the commencement of this subsection, the person was undertaking, on the person’s commencement date, an apprenticeship through which the person was undertaking a qualification:\n (i) at a level prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (ii) leading to an occupation or qualification specified on the Trade Support Loans Priority List 2014 or the Australian Apprenticeship Support Loans (Australian Apprenticeships Priority List) Determination 2023; and\n (iii) which met any other requirements prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (b) immediately after the commencement of this section, the occupation or qualification is not specified on the Australian Apprenticeships Priority List.\n (2) The Australian Apprenticeship Support Loans Act 2014 has effect, in relation to the person, as if the occupation or qualification referred to in subparagraph (1)(a)(ii) of this section were specified in the Australian Apprenticeships Priority List.\n\n#### 30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\n (1) This section applies to a person if:\n (a) before the commencement of this section, the person was undertaking an apprenticeship through which the person was undertaking a qualification in the horticulture sector specified on the TSL Priority List; and\n (b) before the commencement of this section, while undertaking the apprenticeship, the person was not working in a suburb with a postcode listed in Schedule 1 to the Trade Support Loans Rules 2014 (a rural or regional area); and\n (c) after the commencement of this section, the person is undertaking the same apprenticeship; and\n (d) after the commencement of this section, while undertaking the same apprenticeship, the person is not working in a rural or regional area.\n (2) The person is not taken to be undertaking a qualifying apprenticeship.","sortOrder":6},{"sectionNumber":"7","sectionType":"section","heading":"Other conditions","content":"#### 7 Other conditions\n\n For the purposes of paragraph 8(1)(d) of the Act, the other condition a person must meet to be qualified for Australian apprenticeship support loan is that the person is not in gaol.","sortOrder":7},{"sectionNumber":"8","sectionType":"section","heading":"Qualifying apprenticeship","content":"#### 8 Qualifying apprenticeship\n\n (1) For the purposes of subparagraph 8(2)(a)(i) of the Act, the following qualification levels are prescribed:\n (a) level 3 in the Australian Qualifications Framework;\n (b) level 4 in the Australian Qualifications Framework;\n (c) level 5 in the Australian Qualifications Framework;\n (d) level 6 in the Australian Qualifications Framework.\n (2) For the purposes of paragraph 8(2)(b) of the Act, the qualification the person is undertaking through the apprenticeship must be a qualification that is included on the National Register.","sortOrder":8},{"sectionNumber":"9","sectionType":"section","heading":"Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship","content":"#### 9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\n (1) For the purposes of subsection 8(3) of the Act, this section prescribes circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n (2) A person is taken to be undertaking a qualifying apprenticeship in the period:\n (a) beginning at the start of the day on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) ending at the end of the day on the day:\n (i) the person successfully completes the qualifying apprenticeship;\n (ii) if the person has an approved training contract—the person is no longer undertaking the qualifying apprenticeship; or\n (iii) a designated State/Territory training authority decides not to approve a person’s provisional training contract;\n as notified to the Secretary or the Department by a designated State/Territory training authority.\n (3) If, apart from this subsection, a person would be taken to be undertaking more than one qualifying apprenticeship:\n (a) the person is taken to be undertaking only one qualifying apprenticeship; and\n (b) the person may nominate, in the person’s application for Australian apprenticeship support loan under section 13 of the Act, which of those apprenticeships should be taken to be the person’s qualifying apprenticeship.\n\n> Note: Section 30 sets out transitional arrangements for a person who, before the commencement of this instrument, was undertaking a qualification in the horticulture sector specified on the TSL Priority List and was not working in a rural or regional area.","sortOrder":9},{"sectionNumber":"Division 3","sectionType":"division","heading":"Payability","content":"Contents\n\nPart 1—Preliminary\n\n1 Name\n\n3 Authority\n\n4 Definitions\n\nPart 2—Qualification and payability\n\nDivision 1—Introduction\n\n6 Simplified outline of this Part\n\nDivision 2—Qualification\n\n7 Other conditions\n\n8 Qualifying apprenticeship\n\n9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\nDivision 3—Payability\n\n10 Circumstances in which the Secretary may allow a later day\n\n11 Instalment period\n\n12 Special case qualification and payability\n\nPart 3—Applications, determinations, payment and designated State/Territory training authorities\n\n13 Simplified outline of this Part\n\n14 Manner of lodgement for applications\n\n15 Period to be specified in determinations\n\n16 Determining year of apprenticeship\n\n17 Designated State/Territory training authorities\n\nPart 4—Overseas debtor repayments\n\nDivision 1—Introduction\n\n18 Simplified outline of this Part\n\nDivision 2—Foreign-sourced income\n\n19 Working out a person’s foreign-sourced income\n\n20 The simple self-assessment method\n\n21 The overseas assessed method\n\n22 The comprehensive tax-based assessment method\n\n23 Converting foreign-sourced income into Australian currency\n\nDivision 3—Notices to be given to the Commissioner\n\n24 Notices relating to leaving Australia\n\n25 Notices relating to absence from Australia\n\n26 Notices relating to income (including foreign-sourced income)\n\n27 Approved forms\n\nPart 5—Transitional provisions\n\n28 Simplified outline of this Part\n\n29 Transitional—pre-commencement apprenticeships\n\n30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\nEndnotes\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nPart 1—Preliminary\n\n#### 1 Name\n\n This instrument is the Australian Apprenticeship Support Loans Rules 2023.\n\n#### 3 Authority\n\n This instrument is made under the Australian Apprenticeship Support Loans Act 2014.\n\n#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in section 5 of the Act, including the following:\n\n (a) approved form;\n (b) Australian Apprenticeships Priority List;\n (c) Australian apprenticeship support loan;\n (d) Australian resident;\n (e) Commissioner;\n (f) designated State/Territory training authority;\n (g) income tax law;\n (h) income year;\n (i) instalment period;\n (j) minimum repayment income;\n (k) qualifying apprenticeship;\n (l) relevant instalment period;\n (m) Secretary;\n (n) undertaking.\n In this instrument:\n\nAct means the Australian Apprenticeship Support Loans Act 2014.\n\napproved training contract means a training contract that has been approved by a designated State/Territory training authority.\n\nassessable income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nATO Occupation Code means the document entitled “Salary and wage occupation codes 2023” that the Australian Taxation Office published in 2023.\n\n> Note: In 2023, the salary and wage occupation codes 2023 could be accessed at ato.gov.au/forms/Salary-and-wage-occupation-codes-2023/.\n\nAustralian Qualifications Framework has the same meaning as in section 6 of the VET Student Loans Act 2016.\n\nAustralian source has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ncommencement date means the day on which a person is taken to have commenced employment under an approved training contract, as notified to the Secretary or the Department by a designated State/Territory training authority.\n\nfinancial year has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nforeign currency has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nin gaol has the same meaning as in the Social Security Act 1991.\n\nNational Register has the same meaning as in the National Vocational Education and Training Regulator Act 2011.\n\nordinary income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nprovisional commencement date means the day on which a person is taken to have commenced employment under a provisional training contract, as specified in that provisional training contract.\n\nprovisional training contract means a training contract that has been submitted to, but not yet been approved by, a designated State/Territory training authority.\n\nrecommencement date means the day on which a person is taken to have:\n\n (a) recommenced employment under an existing approved training contract; or\n (b) commenced employment under a new approved training contract to continue undertaking an incomplete qualifying apprenticeship;\n\nas notified to the Secretary or the Department by a designated State/Territory training authority.\n\nstatutory income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ntraining contract means a written agreement between an employer and a person for the person to be employed in an apprenticeship.\n\n \n\n## Part 2—Qualification and payability\n\n### Division 1—Introduction\n\n#### 6 Simplified outline of this Part\n\nThis Part deals with certain matters relating to a person’s qualification for Australian apprenticeship support loan, including:\n\n(a) that a person is not qualified for Australian apprenticeship support loan if the person is in gaol;\n\n(b) that a qualifying apprenticeship is, among other things, an apprenticeship through which a person is undertaking a qualification included on the National Register at an Australian Qualifications Framework level 3, 4, 5 or 6 level; and\n\n(c) the circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n\nThis Part also deals with certain matters relating to the payability of Australian apprenticeship support loan to a person, including:\n\n(a) the circumstances in which the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan;\n\n(b) when an instalment period for a person starts;\n\n(c) that an instalment period for a person is a period of the duration of a month; and\n\n(d) circumstances relating to special case qualification and payability.\n\n \n\n### Division 2—Qualification\n\n#### 7 Other conditions\n\n For the purposes of paragraph 8(1)(d) of the Act, the other condition a person must meet to be qualified for Australian apprenticeship support loan is that the person is not in gaol.\n\n#### 8 Qualifying apprenticeship\n\n (1) For the purposes of subparagraph 8(2)(a)(i) of the Act, the following qualification levels are prescribed:\n (a) level 3 in the Australian Qualifications Framework;\n (b) level 4 in the Australian Qualifications Framework;\n (c) level 5 in the Australian Qualifications Framework;\n (d) level 6 in the Australian Qualifications Framework.\n (2) For the purposes of paragraph 8(2)(b) of the Act, the qualification the person is undertaking through the apprenticeship must be a qualification that is included on the National Register.\n\n#### 9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\n (1) For the purposes of subsection 8(3) of the Act, this section prescribes circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n (2) A person is taken to be undertaking a qualifying apprenticeship in the period:\n (a) beginning at the start of the day on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) ending at the end of the day on the day:\n (i) the person successfully completes the qualifying apprenticeship;\n (ii) if the person has an approved training contract—the person is no longer undertaking the qualifying apprenticeship; or\n (iii) a designated State/Territory training authority decides not to approve a person’s provisional training contract;\n as notified to the Secretary or the Department by a designated State/Territory training authority.\n (3) If, apart from this subsection, a person would be taken to be undertaking more than one qualifying apprenticeship:\n (a) the person is taken to be undertaking only one qualifying apprenticeship; and\n (b) the person may nominate, in the person’s application for Australian apprenticeship support loan under section 13 of the Act, which of those apprenticeships should be taken to be the person’s qualifying apprenticeship.\n\n> Note: Section 30 sets out transitional arrangements for a person who, before the commencement of this instrument, was undertaking a qualification in the horticulture sector specified on the TSL Priority List and was not working in a rural or regional area.\n\n \n\n### Division 3—Payability\n\n#### 10 Circumstances in which the Secretary may allow a later day\n\n For the purposes of subsection 10(1A) of the Act, the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan in circumstances that:\n (a) are beyond the person’s control; and\n (b) make it impracticable for the person to make an application for Australian apprenticeship support loan on or before the final day of the instalment period.\n\n#### 11 Instalment period\n\n (1) For the purposes of paragraph 10(2)(a) of the Act:\n (a) the day on which the first instalment period of a person starts is on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) the day on which each subsequent instalment period of a person starts is the day that is a month from the day the previous instalment period starts.\n\n> Note: For the meaning of month, see subsection 2G(1) of the Acts Interpretation Act 1901.\n\n (2) For the purposes of paragraph 10(2)(b) of the Act, the duration of an instalment period of a person is a month.\n\n#### 12 Special case qualification and payability\n\n (1) For the purposes of subsection 11(2) of the Act, the Secretary is to determine that subsection 11(1) of the Act applies to a person if:\n (a) before the end of an instalment period of a person, the person or a designated State/Territory training authority notifies the Secretary of information that affects the payability of Australian apprenticeship support loan; and\n (b) amounts continue to be paid to the person in relation to the instalment period.\n (2) To avoid doubt, subsection (1) of this section does not limit the circumstances in which the Secretary may determine that subsection 11(1) of the Act does, or does not, apply to a person.\n\n \n\n## Part 3—Applications, determinations, payment and designated State/Territory training authorities\n\n#### 13 Simplified outline of this Part\n\nThis Part deals with certain matters relating to applications, determinations and payment, including:\n\n(a) the manner in which an application for Australian apprenticeship support loan must be lodged;\n\n(b) the period that is to be specified in a determination granting an application for Australian apprenticeship support loan; and\n\n(c) how to determine, on any particular day, the year of an apprenticeship a person is undertaking.\n\nThis Part also prescribes designated State/Territory training authorities.\n\n#### 14 Manner of lodgement for applications\n\n For the purposes of paragraph 13(2)(b) of the Act, a person’s initial application for Australian apprenticeship support loan and any subsequent application to continue receiving Australian apprenticeship support loan must be lodged either:\n (a) in person; or\n (b) by mail; or\n (c) by email; or\n (d) electronically through a website or computer program made available by the Department for that purpose.\n\n#### 15 Period to be specified in determinations\n\n For the purposes of subsection 16(3) of the Act, a determination granting an application for Australian apprenticeship support loan is only to specify up to 6 relevant instalment periods.\n\n#### 16 Determining year of apprenticeship\n\n For the purposes of subsection 24(2) of the Act, the following way of determining, on any particular day, the year of an apprenticeship a person is undertaking is prescribed:\n (a) tally the total number of months of a qualifying apprenticeship that the person has completed; and\n (b) work out the year of the apprenticeship using the following table:\n\n```html\n

Year of apprenticeship a person is undertaking

Column 1

Total number of months of qualifying apprenticeship completed

Column 2

Year of apprenticeship

1

1 to 12 months

First year

2

13 to 24 months

Second year

3

25 to 36 months

Third year

4

37 or more months

Fourth year

\n```\n\n#### 17 Designated State/Territory training authorities\n\n For the purposes of subsection 40(3) of the Act, a designated State/Territory training authority is the authority of a State or Territory that is responsible for approving training contracts.\n\n \n\n## Part 4—Overseas debtor repayments\n\n### Division 1—Introduction\n\n#### 18 Simplified outline of this Part\n\nThis Part provides for:\n\n(a) how to work out a person’s foreign-sourced income for an income year, including how to convert it into Australian currency; and\n\n(b) the content of certain notices to be given to the Commissioner.\n\n \n\n### Division 2—Foreign-sourced income\n\n#### 19 Working out a person’s foreign-sourced income\n\n (1) For the purposes of subsection 47B(2) of the Act, one of the following methods may be used to work out a person’s foreign-sourced income for an income year:\n (a) the simple self-assessment method (see section 20);\n (b) the overseas assessed method (see section 21);\n (c) the comprehensive tax-based method (see section 22).\n\n> Note: Subsection 21(2) restricts when the overseas assessed method can be used.\n\n (2) The method to be used to work out the person’s foreign-sourced income for an income year is the method that the person chooses, as stated in the notice given to the Commissioner under subsection 47C(3) of the Act, relating to the person’s income for that income year.\n (3) Only one of the methods in subsection (1) may be used for an income year.\n (4) If, in a notice given under subsection 47C(3) of the Act, the person does not state a method that should be used for an income year, then the simple self-assessment method may be used to work out the person’s foreign-sourced income for that income year.\n\n#### 20 The simple self-assessment method\n\n (1) Under the simple self-assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the standard deduction for the income year for the occupation in which the person derived the most income (other than ordinary income or statutory income that has an Australian source) for that income year.\n (2) For paragraph 1(b), the standard deduction for an occupation is:\n (a) if the occupation has an occupation code listed in the ATO Occupation Code—the median ratio of work-related expenses to employment-related income calculated by the Australian Taxation Office for the occupation with that occupation code; or\n (b) otherwise—nil.\n\n#### 21 The overseas assessed method\n\n (1) Under the overseas assessed method, a person’s foreign-sourced income for an income year is the amount that is equal to the person’s income for taxation purposes according to the most recent assessment of that person’s income, for a period of 12 months, by the taxation authority of a foreign country.\n (2) However, the overseas assessed method cannot be used to work out the person’s foreign‑sourced income for an income year if:\n (a) the period to which the most recent assessment relates does not overlap with that income year; or\n (b) a taxation authority from a different foreign country has also made an assessment of the person’s income for a period of 12 months which overlaps with that income year; or\n (c) the most recent assessment has already been used to work out the person’s foreign-sourced income for a previous income year.\n\n#### 22 The comprehensive tax-based assessment method\n\n Under the comprehensive tax-based assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the total amounts of the deductions that would be allowable under the income tax law if that income were assessable income.\n\n#### 23 Converting foreign-sourced income into Australian currency\n\n This section applies to a person’s foreign-sourced income for an income year where an amount of that foreign-sourced income is in a foreign currency. For the purposes of subsection 47B(2), to convert the foreign currency amount, translate that amount to Australian currency at the average exchange rate for the financial year that most closely corresponds to the income year in which the foreign currency amount was received.\n\n \n\n### Division 3—Notices to be given to the Commissioner\n\n#### 24 Notices relating to leaving Australia\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(1) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) if known—the person’s intended country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n (2) For the purposes of paragraph 47C(1)(b) of the Act, a person is not required to give a notice under subsection 47C(1) of the Act if:\n (a) the person gave a notice under that subsection in relation to a previous departure from Australia; and\n (b) since giving that notice, the person has not been an Australian resident.\n\n#### 25 Notices relating to absence from Australia\n\n For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(2) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n\n#### 26 Notices relating to income (including foreign-sourced income)\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(3) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) unless subsection (2) applies—the person’s occupation; and\n (e) unless subsection (2) applies—the amount of the person’s income (including foreign-sourced income) for the income year; and\n (f) unless subsection (2) applies—the method used to work out that foreign‑sourced income; and\n (g) if the overseas assessed method was used and unless subsection (2) applies—the person’s identification number used for tax purposes by the taxation authority of a foreign country that made the assessment of the person’s income.\n (2) A notice may not contain the content in paragraphs (1)(d), (e), (f) and (g) if:\n (a) the person’s income (including foreign-sourced income) for the income year is no more than 25% of the minimum repayment income for that income year; and\n (b) the notice the person gives to the Commissioner includes a declaration to that effect.\n\n#### 27 Approved forms\n\n This Division does not affect the Commissioner’s power under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 to require additional content to be included in the approved form of a notice under section 47C of the Act.\n\n \n\n## Part 5—Transitional provisions\n\n#### 28 Simplified outline of this Part\n\nThis Part deals with transitional matters.\n\n#### 29 Transitional—pre-commencement apprenticeships\n\n (1) This section applies to a person if:\n (a) before the commencement of this subsection, the person was undertaking, on the person’s commencement date, an apprenticeship through which the person was undertaking a qualification:\n (i) at a level prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (ii) leading to an occupation or qualification specified on the Trade Support Loans Priority List 2014 or the Australian Apprenticeship Support Loans (Australian Apprenticeships Priority List) Determination 2023; and\n (iii) which met any other requirements prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (b) immediately after the commencement of this section, the occupation or qualification is not specified on the Australian Apprenticeships Priority List.\n (2) The Australian Apprenticeship Support Loans Act 2014 has effect, in relation to the person, as if the occupation or qualification referred to in subparagraph (1)(a)(ii) of this section were specified in the Australian Apprenticeships Priority List.\n\n#### 30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\n (1) This section applies to a person if:\n (a) before the commencement of this section, the person was undertaking an apprenticeship through which the person was undertaking a qualification in the horticulture sector specified on the TSL Priority List; and\n (b) before the commencement of this section, while undertaking the apprenticeship, the person was not working in a suburb with a postcode listed in Schedule 1 to the Trade Support Loans Rules 2014 (a rural or regional area); and\n (c) after the commencement of this section, the person is undertaking the same apprenticeship; and\n (d) after the commencement of this section, while undertaking the same apprenticeship, the person is not working in a rural or regional area.\n (2) The person is not taken to be undertaking a qualifying apprenticeship.","sortOrder":10},{"sectionNumber":"10","sectionType":"section","heading":"Circumstances in which the Secretary may allow a later day","content":"#### 10 Circumstances in which the Secretary may allow a later day\n\n For the purposes of subsection 10(1A) of the Act, the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan in circumstances that:\n (a) are beyond the person’s control; and\n (b) make it impracticable for the person to make an application for Australian apprenticeship support loan on or before the final day of the instalment period.","sortOrder":11},{"sectionNumber":"11","sectionType":"section","heading":"Instalment period","content":"#### 11 Instalment period\n\n (1) For the purposes of paragraph 10(2)(a) of the Act:\n (a) the day on which the first instalment period of a person starts is on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) the day on which each subsequent instalment period of a person starts is the day that is a month from the day the previous instalment period starts.\n\n> Note: For the meaning of month, see subsection 2G(1) of the Acts Interpretation Act 1901.\n\n (2) For the purposes of paragraph 10(2)(b) of the Act, the duration of an instalment period of a person is a month.","sortOrder":12},{"sectionNumber":"12","sectionType":"section","heading":"Special case qualification and payability","content":"#### 12 Special case qualification and payability\n\n (1) For the purposes of subsection 11(2) of the Act, the Secretary is to determine that subsection 11(1) of the Act applies to a person if:\n (a) before the end of an instalment period of a person, the person or a designated State/Territory training authority notifies the Secretary of information that affects the payability of Australian apprenticeship support loan; and\n (b) amounts continue to be paid to the person in relation to the instalment period.\n (2) To avoid doubt, subsection (1) of this section does not limit the circumstances in which the Secretary may determine that subsection 11(1) of the Act does, or does not, apply to a person.","sortOrder":13},{"sectionNumber":"Part 3","sectionType":"part","heading":"Applications, determinations, payment and designated State/Territory training authorities","content":"Contents\n\nPart 1—Preliminary\n\n1 Name\n\n3 Authority\n\n4 Definitions\n\nPart 2—Qualification and payability\n\nDivision 1—Introduction\n\n6 Simplified outline of this Part\n\nDivision 2—Qualification\n\n7 Other conditions\n\n8 Qualifying apprenticeship\n\n9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\nDivision 3—Payability\n\n10 Circumstances in which the Secretary may allow a later day\n\n11 Instalment period\n\n12 Special case qualification and payability\n\nPart 3—Applications, determinations, payment and designated State/Territory training authorities\n\n13 Simplified outline of this Part\n\n14 Manner of lodgement for applications\n\n15 Period to be specified in determinations\n\n16 Determining year of apprenticeship\n\n17 Designated State/Territory training authorities\n\nPart 4—Overseas debtor repayments\n\nDivision 1—Introduction\n\n18 Simplified outline of this Part\n\nDivision 2—Foreign-sourced income\n\n19 Working out a person’s foreign-sourced income\n\n20 The simple self-assessment method\n\n21 The overseas assessed method\n\n22 The comprehensive tax-based assessment method\n\n23 Converting foreign-sourced income into Australian currency\n\nDivision 3—Notices to be given to the Commissioner\n\n24 Notices relating to leaving Australia\n\n25 Notices relating to absence from Australia\n\n26 Notices relating to income (including foreign-sourced income)\n\n27 Approved forms\n\nPart 5—Transitional provisions\n\n28 Simplified outline of this Part\n\n29 Transitional—pre-commencement apprenticeships\n\n30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\nEndnotes\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nPart 1—Preliminary\n\n#### 1 Name\n\n This instrument is the Australian Apprenticeship Support Loans Rules 2023.\n\n#### 3 Authority\n\n This instrument is made under the Australian Apprenticeship Support Loans Act 2014.\n\n#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in section 5 of the Act, including the following:\n\n (a) approved form;\n (b) Australian Apprenticeships Priority List;\n (c) Australian apprenticeship support loan;\n (d) Australian resident;\n (e) Commissioner;\n (f) designated State/Territory training authority;\n (g) income tax law;\n (h) income year;\n (i) instalment period;\n (j) minimum repayment income;\n (k) qualifying apprenticeship;\n (l) relevant instalment period;\n (m) Secretary;\n (n) undertaking.\n In this instrument:\n\nAct means the Australian Apprenticeship Support Loans Act 2014.\n\napproved training contract means a training contract that has been approved by a designated State/Territory training authority.\n\nassessable income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nATO Occupation Code means the document entitled “Salary and wage occupation codes 2023” that the Australian Taxation Office published in 2023.\n\n> Note: In 2023, the salary and wage occupation codes 2023 could be accessed at ato.gov.au/forms/Salary-and-wage-occupation-codes-2023/.\n\nAustralian Qualifications Framework has the same meaning as in section 6 of the VET Student Loans Act 2016.\n\nAustralian source has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ncommencement date means the day on which a person is taken to have commenced employment under an approved training contract, as notified to the Secretary or the Department by a designated State/Territory training authority.\n\nfinancial year has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nforeign currency has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nin gaol has the same meaning as in the Social Security Act 1991.\n\nNational Register has the same meaning as in the National Vocational Education and Training Regulator Act 2011.\n\nordinary income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nprovisional commencement date means the day on which a person is taken to have commenced employment under a provisional training contract, as specified in that provisional training contract.\n\nprovisional training contract means a training contract that has been submitted to, but not yet been approved by, a designated State/Territory training authority.\n\nrecommencement date means the day on which a person is taken to have:\n\n (a) recommenced employment under an existing approved training contract; or\n (b) commenced employment under a new approved training contract to continue undertaking an incomplete qualifying apprenticeship;\n\nas notified to the Secretary or the Department by a designated State/Territory training authority.\n\nstatutory income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ntraining contract means a written agreement between an employer and a person for the person to be employed in an apprenticeship.\n\n \n\n## Part 2—Qualification and payability\n\n### Division 1—Introduction\n\n#### 6 Simplified outline of this Part\n\nThis Part deals with certain matters relating to a person’s qualification for Australian apprenticeship support loan, including:\n\n(a) that a person is not qualified for Australian apprenticeship support loan if the person is in gaol;\n\n(b) that a qualifying apprenticeship is, among other things, an apprenticeship through which a person is undertaking a qualification included on the National Register at an Australian Qualifications Framework level 3, 4, 5 or 6 level; and\n\n(c) the circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n\nThis Part also deals with certain matters relating to the payability of Australian apprenticeship support loan to a person, including:\n\n(a) the circumstances in which the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan;\n\n(b) when an instalment period for a person starts;\n\n(c) that an instalment period for a person is a period of the duration of a month; and\n\n(d) circumstances relating to special case qualification and payability.\n\n \n\n### Division 2—Qualification\n\n#### 7 Other conditions\n\n For the purposes of paragraph 8(1)(d) of the Act, the other condition a person must meet to be qualified for Australian apprenticeship support loan is that the person is not in gaol.\n\n#### 8 Qualifying apprenticeship\n\n (1) For the purposes of subparagraph 8(2)(a)(i) of the Act, the following qualification levels are prescribed:\n (a) level 3 in the Australian Qualifications Framework;\n (b) level 4 in the Australian Qualifications Framework;\n (c) level 5 in the Australian Qualifications Framework;\n (d) level 6 in the Australian Qualifications Framework.\n (2) For the purposes of paragraph 8(2)(b) of the Act, the qualification the person is undertaking through the apprenticeship must be a qualification that is included on the National Register.\n\n#### 9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\n (1) For the purposes of subsection 8(3) of the Act, this section prescribes circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n (2) A person is taken to be undertaking a qualifying apprenticeship in the period:\n (a) beginning at the start of the day on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) ending at the end of the day on the day:\n (i) the person successfully completes the qualifying apprenticeship;\n (ii) if the person has an approved training contract—the person is no longer undertaking the qualifying apprenticeship; or\n (iii) a designated State/Territory training authority decides not to approve a person’s provisional training contract;\n as notified to the Secretary or the Department by a designated State/Territory training authority.\n (3) If, apart from this subsection, a person would be taken to be undertaking more than one qualifying apprenticeship:\n (a) the person is taken to be undertaking only one qualifying apprenticeship; and\n (b) the person may nominate, in the person’s application for Australian apprenticeship support loan under section 13 of the Act, which of those apprenticeships should be taken to be the person’s qualifying apprenticeship.\n\n> Note: Section 30 sets out transitional arrangements for a person who, before the commencement of this instrument, was undertaking a qualification in the horticulture sector specified on the TSL Priority List and was not working in a rural or regional area.\n\n \n\n### Division 3—Payability\n\n#### 10 Circumstances in which the Secretary may allow a later day\n\n For the purposes of subsection 10(1A) of the Act, the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan in circumstances that:\n (a) are beyond the person’s control; and\n (b) make it impracticable for the person to make an application for Australian apprenticeship support loan on or before the final day of the instalment period.\n\n#### 11 Instalment period\n\n (1) For the purposes of paragraph 10(2)(a) of the Act:\n (a) the day on which the first instalment period of a person starts is on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) the day on which each subsequent instalment period of a person starts is the day that is a month from the day the previous instalment period starts.\n\n> Note: For the meaning of month, see subsection 2G(1) of the Acts Interpretation Act 1901.\n\n (2) For the purposes of paragraph 10(2)(b) of the Act, the duration of an instalment period of a person is a month.\n\n#### 12 Special case qualification and payability\n\n (1) For the purposes of subsection 11(2) of the Act, the Secretary is to determine that subsection 11(1) of the Act applies to a person if:\n (a) before the end of an instalment period of a person, the person or a designated State/Territory training authority notifies the Secretary of information that affects the payability of Australian apprenticeship support loan; and\n (b) amounts continue to be paid to the person in relation to the instalment period.\n (2) To avoid doubt, subsection (1) of this section does not limit the circumstances in which the Secretary may determine that subsection 11(1) of the Act does, or does not, apply to a person.\n\n \n\n## Part 3—Applications, determinations, payment and designated State/Territory training authorities\n\n#### 13 Simplified outline of this Part\n\nThis Part deals with certain matters relating to applications, determinations and payment, including:\n\n(a) the manner in which an application for Australian apprenticeship support loan must be lodged;\n\n(b) the period that is to be specified in a determination granting an application for Australian apprenticeship support loan; and\n\n(c) how to determine, on any particular day, the year of an apprenticeship a person is undertaking.\n\nThis Part also prescribes designated State/Territory training authorities.\n\n#### 14 Manner of lodgement for applications\n\n For the purposes of paragraph 13(2)(b) of the Act, a person’s initial application for Australian apprenticeship support loan and any subsequent application to continue receiving Australian apprenticeship support loan must be lodged either:\n (a) in person; or\n (b) by mail; or\n (c) by email; or\n (d) electronically through a website or computer program made available by the Department for that purpose.\n\n#### 15 Period to be specified in determinations\n\n For the purposes of subsection 16(3) of the Act, a determination granting an application for Australian apprenticeship support loan is only to specify up to 6 relevant instalment periods.\n\n#### 16 Determining year of apprenticeship\n\n For the purposes of subsection 24(2) of the Act, the following way of determining, on any particular day, the year of an apprenticeship a person is undertaking is prescribed:\n (a) tally the total number of months of a qualifying apprenticeship that the person has completed; and\n (b) work out the year of the apprenticeship using the following table:\n\n```html\n

Year of apprenticeship a person is undertaking

Column 1

Total number of months of qualifying apprenticeship completed

Column 2

Year of apprenticeship

1

1 to 12 months

First year

2

13 to 24 months

Second year

3

25 to 36 months

Third year

4

37 or more months

Fourth year

\n```\n\n#### 17 Designated State/Territory training authorities\n\n For the purposes of subsection 40(3) of the Act, a designated State/Territory training authority is the authority of a State or Territory that is responsible for approving training contracts.\n\n \n\n## Part 4—Overseas debtor repayments\n\n### Division 1—Introduction\n\n#### 18 Simplified outline of this Part\n\nThis Part provides for:\n\n(a) how to work out a person’s foreign-sourced income for an income year, including how to convert it into Australian currency; and\n\n(b) the content of certain notices to be given to the Commissioner.\n\n \n\n### Division 2—Foreign-sourced income\n\n#### 19 Working out a person’s foreign-sourced income\n\n (1) For the purposes of subsection 47B(2) of the Act, one of the following methods may be used to work out a person’s foreign-sourced income for an income year:\n (a) the simple self-assessment method (see section 20);\n (b) the overseas assessed method (see section 21);\n (c) the comprehensive tax-based method (see section 22).\n\n> Note: Subsection 21(2) restricts when the overseas assessed method can be used.\n\n (2) The method to be used to work out the person’s foreign-sourced income for an income year is the method that the person chooses, as stated in the notice given to the Commissioner under subsection 47C(3) of the Act, relating to the person’s income for that income year.\n (3) Only one of the methods in subsection (1) may be used for an income year.\n (4) If, in a notice given under subsection 47C(3) of the Act, the person does not state a method that should be used for an income year, then the simple self-assessment method may be used to work out the person’s foreign-sourced income for that income year.\n\n#### 20 The simple self-assessment method\n\n (1) Under the simple self-assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the standard deduction for the income year for the occupation in which the person derived the most income (other than ordinary income or statutory income that has an Australian source) for that income year.\n (2) For paragraph 1(b), the standard deduction for an occupation is:\n (a) if the occupation has an occupation code listed in the ATO Occupation Code—the median ratio of work-related expenses to employment-related income calculated by the Australian Taxation Office for the occupation with that occupation code; or\n (b) otherwise—nil.\n\n#### 21 The overseas assessed method\n\n (1) Under the overseas assessed method, a person’s foreign-sourced income for an income year is the amount that is equal to the person’s income for taxation purposes according to the most recent assessment of that person’s income, for a period of 12 months, by the taxation authority of a foreign country.\n (2) However, the overseas assessed method cannot be used to work out the person’s foreign‑sourced income for an income year if:\n (a) the period to which the most recent assessment relates does not overlap with that income year; or\n (b) a taxation authority from a different foreign country has also made an assessment of the person’s income for a period of 12 months which overlaps with that income year; or\n (c) the most recent assessment has already been used to work out the person’s foreign-sourced income for a previous income year.\n\n#### 22 The comprehensive tax-based assessment method\n\n Under the comprehensive tax-based assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the total amounts of the deductions that would be allowable under the income tax law if that income were assessable income.\n\n#### 23 Converting foreign-sourced income into Australian currency\n\n This section applies to a person’s foreign-sourced income for an income year where an amount of that foreign-sourced income is in a foreign currency. For the purposes of subsection 47B(2), to convert the foreign currency amount, translate that amount to Australian currency at the average exchange rate for the financial year that most closely corresponds to the income year in which the foreign currency amount was received.\n\n \n\n### Division 3—Notices to be given to the Commissioner\n\n#### 24 Notices relating to leaving Australia\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(1) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) if known—the person’s intended country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n (2) For the purposes of paragraph 47C(1)(b) of the Act, a person is not required to give a notice under subsection 47C(1) of the Act if:\n (a) the person gave a notice under that subsection in relation to a previous departure from Australia; and\n (b) since giving that notice, the person has not been an Australian resident.\n\n#### 25 Notices relating to absence from Australia\n\n For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(2) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n\n#### 26 Notices relating to income (including foreign-sourced income)\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(3) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) unless subsection (2) applies—the person’s occupation; and\n (e) unless subsection (2) applies—the amount of the person’s income (including foreign-sourced income) for the income year; and\n (f) unless subsection (2) applies—the method used to work out that foreign‑sourced income; and\n (g) if the overseas assessed method was used and unless subsection (2) applies—the person’s identification number used for tax purposes by the taxation authority of a foreign country that made the assessment of the person’s income.\n (2) A notice may not contain the content in paragraphs (1)(d), (e), (f) and (g) if:\n (a) the person’s income (including foreign-sourced income) for the income year is no more than 25% of the minimum repayment income for that income year; and\n (b) the notice the person gives to the Commissioner includes a declaration to that effect.\n\n#### 27 Approved forms\n\n This Division does not affect the Commissioner’s power under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 to require additional content to be included in the approved form of a notice under section 47C of the Act.\n\n \n\n## Part 5—Transitional provisions\n\n#### 28 Simplified outline of this Part\n\nThis Part deals with transitional matters.\n\n#### 29 Transitional—pre-commencement apprenticeships\n\n (1) This section applies to a person if:\n (a) before the commencement of this subsection, the person was undertaking, on the person’s commencement date, an apprenticeship through which the person was undertaking a qualification:\n (i) at a level prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (ii) leading to an occupation or qualification specified on the Trade Support Loans Priority List 2014 or the Australian Apprenticeship Support Loans (Australian Apprenticeships Priority List) Determination 2023; and\n (iii) which met any other requirements prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (b) immediately after the commencement of this section, the occupation or qualification is not specified on the Australian Apprenticeships Priority List.\n (2) The Australian Apprenticeship Support Loans Act 2014 has effect, in relation to the person, as if the occupation or qualification referred to in subparagraph (1)(a)(ii) of this section were specified in the Australian Apprenticeships Priority List.\n\n#### 30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\n (1) This section applies to a person if:\n (a) before the commencement of this section, the person was undertaking an apprenticeship through which the person was undertaking a qualification in the horticulture sector specified on the TSL Priority List; and\n (b) before the commencement of this section, while undertaking the apprenticeship, the person was not working in a suburb with a postcode listed in Schedule 1 to the Trade Support Loans Rules 2014 (a rural or regional area); and\n (c) after the commencement of this section, the person is undertaking the same apprenticeship; and\n (d) after the commencement of this section, while undertaking the same apprenticeship, the person is not working in a rural or regional area.\n (2) The person is not taken to be undertaking a qualifying apprenticeship.","sortOrder":14},{"sectionNumber":"13","sectionType":"section","heading":"Simplified outline of this Part","content":"#### 13 Simplified outline of this Part\n\nThis Part deals with certain matters relating to applications, determinations and payment, including:\n\n(a) the manner in which an application for Australian apprenticeship support loan must be lodged;\n\n(b) the period that is to be specified in a determination granting an application for Australian apprenticeship support loan; and\n\n(c) how to determine, on any particular day, the year of an apprenticeship a person is undertaking.\n\nThis Part also prescribes designated State/Territory training authorities.","sortOrder":15},{"sectionNumber":"14","sectionType":"section","heading":"Manner of lodgement for applications","content":"#### 14 Manner of lodgement for applications\n\n For the purposes of paragraph 13(2)(b) of the Act, a person’s initial application for Australian apprenticeship support loan and any subsequent application to continue receiving Australian apprenticeship support loan must be lodged either:\n (a) in person; or\n (b) by mail; or\n (c) by email; or\n (d) electronically through a website or computer program made available by the Department for that purpose.","sortOrder":16},{"sectionNumber":"15","sectionType":"section","heading":"Period to be specified in determinations","content":"#### 15 Period to be specified in determinations\n\n For the purposes of subsection 16(3) of the Act, a determination granting an application for Australian apprenticeship support loan is only to specify up to 6 relevant instalment periods.","sortOrder":17},{"sectionNumber":"16","sectionType":"section","heading":"Determining year of apprenticeship","content":"#### 16 Determining year of apprenticeship\n\n For the purposes of subsection 24(2) of the Act, the following way of determining, on any particular day, the year of an apprenticeship a person is undertaking is prescribed:\n (a) tally the total number of months of a qualifying apprenticeship that the person has completed; and\n (b) work out the year of the apprenticeship using the following table:\n\n```html\n

Year of apprenticeship a person is undertaking

Column 1

Total number of months of qualifying apprenticeship completed

Column 2

Year of apprenticeship

1

1 to 12 months

First year

2

13 to 24 months

Second year

3

25 to 36 months

Third year

4

37 or more months

Fourth year

\n```","sortOrder":18},{"sectionNumber":"17","sectionType":"section","heading":"Designated State/Territory training authorities","content":"#### 17 Designated State/Territory training authorities\n\n For the purposes of subsection 40(3) of the Act, a designated State/Territory training authority is the authority of a State or Territory that is responsible for approving training contracts.","sortOrder":19},{"sectionNumber":"Part 4","sectionType":"part","heading":"Overseas debtor repayments","content":"Contents\n\nPart 1—Preliminary\n\n1 Name\n\n3 Authority\n\n4 Definitions\n\nPart 2—Qualification and payability\n\nDivision 1—Introduction\n\n6 Simplified outline of this Part\n\nDivision 2—Qualification\n\n7 Other conditions\n\n8 Qualifying apprenticeship\n\n9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\nDivision 3—Payability\n\n10 Circumstances in which the Secretary may allow a later day\n\n11 Instalment period\n\n12 Special case qualification and payability\n\nPart 3—Applications, determinations, payment and designated State/Territory training authorities\n\n13 Simplified outline of this Part\n\n14 Manner of lodgement for applications\n\n15 Period to be specified in determinations\n\n16 Determining year of apprenticeship\n\n17 Designated State/Territory training authorities\n\nPart 4—Overseas debtor repayments\n\nDivision 1—Introduction\n\n18 Simplified outline of this Part\n\nDivision 2—Foreign-sourced income\n\n19 Working out a person’s foreign-sourced income\n\n20 The simple self-assessment method\n\n21 The overseas assessed method\n\n22 The comprehensive tax-based assessment method\n\n23 Converting foreign-sourced income into Australian currency\n\nDivision 3—Notices to be given to the Commissioner\n\n24 Notices relating to leaving Australia\n\n25 Notices relating to absence from Australia\n\n26 Notices relating to income (including foreign-sourced income)\n\n27 Approved forms\n\nPart 5—Transitional provisions\n\n28 Simplified outline of this Part\n\n29 Transitional—pre-commencement apprenticeships\n\n30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\nEndnotes\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nPart 1—Preliminary\n\n#### 1 Name\n\n This instrument is the Australian Apprenticeship Support Loans Rules 2023.\n\n#### 3 Authority\n\n This instrument is made under the Australian Apprenticeship Support Loans Act 2014.\n\n#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in section 5 of the Act, including the following:\n\n (a) approved form;\n (b) Australian Apprenticeships Priority List;\n (c) Australian apprenticeship support loan;\n (d) Australian resident;\n (e) Commissioner;\n (f) designated State/Territory training authority;\n (g) income tax law;\n (h) income year;\n (i) instalment period;\n (j) minimum repayment income;\n (k) qualifying apprenticeship;\n (l) relevant instalment period;\n (m) Secretary;\n (n) undertaking.\n In this instrument:\n\nAct means the Australian Apprenticeship Support Loans Act 2014.\n\napproved training contract means a training contract that has been approved by a designated State/Territory training authority.\n\nassessable income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nATO Occupation Code means the document entitled “Salary and wage occupation codes 2023” that the Australian Taxation Office published in 2023.\n\n> Note: In 2023, the salary and wage occupation codes 2023 could be accessed at ato.gov.au/forms/Salary-and-wage-occupation-codes-2023/.\n\nAustralian Qualifications Framework has the same meaning as in section 6 of the VET Student Loans Act 2016.\n\nAustralian source has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ncommencement date means the day on which a person is taken to have commenced employment under an approved training contract, as notified to the Secretary or the Department by a designated State/Territory training authority.\n\nfinancial year has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nforeign currency has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nin gaol has the same meaning as in the Social Security Act 1991.\n\nNational Register has the same meaning as in the National Vocational Education and Training Regulator Act 2011.\n\nordinary income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nprovisional commencement date means the day on which a person is taken to have commenced employment under a provisional training contract, as specified in that provisional training contract.\n\nprovisional training contract means a training contract that has been submitted to, but not yet been approved by, a designated State/Territory training authority.\n\nrecommencement date means the day on which a person is taken to have:\n\n (a) recommenced employment under an existing approved training contract; or\n (b) commenced employment under a new approved training contract to continue undertaking an incomplete qualifying apprenticeship;\n\nas notified to the Secretary or the Department by a designated State/Territory training authority.\n\nstatutory income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ntraining contract means a written agreement between an employer and a person for the person to be employed in an apprenticeship.\n\n \n\n## Part 2—Qualification and payability\n\n### Division 1—Introduction\n\n#### 6 Simplified outline of this Part\n\nThis Part deals with certain matters relating to a person’s qualification for Australian apprenticeship support loan, including:\n\n(a) that a person is not qualified for Australian apprenticeship support loan if the person is in gaol;\n\n(b) that a qualifying apprenticeship is, among other things, an apprenticeship through which a person is undertaking a qualification included on the National Register at an Australian Qualifications Framework level 3, 4, 5 or 6 level; and\n\n(c) the circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n\nThis Part also deals with certain matters relating to the payability of Australian apprenticeship support loan to a person, including:\n\n(a) the circumstances in which the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan;\n\n(b) when an instalment period for a person starts;\n\n(c) that an instalment period for a person is a period of the duration of a month; and\n\n(d) circumstances relating to special case qualification and payability.\n\n \n\n### Division 2—Qualification\n\n#### 7 Other conditions\n\n For the purposes of paragraph 8(1)(d) of the Act, the other condition a person must meet to be qualified for Australian apprenticeship support loan is that the person is not in gaol.\n\n#### 8 Qualifying apprenticeship\n\n (1) For the purposes of subparagraph 8(2)(a)(i) of the Act, the following qualification levels are prescribed:\n (a) level 3 in the Australian Qualifications Framework;\n (b) level 4 in the Australian Qualifications Framework;\n (c) level 5 in the Australian Qualifications Framework;\n (d) level 6 in the Australian Qualifications Framework.\n (2) For the purposes of paragraph 8(2)(b) of the Act, the qualification the person is undertaking through the apprenticeship must be a qualification that is included on the National Register.\n\n#### 9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\n (1) For the purposes of subsection 8(3) of the Act, this section prescribes circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n (2) A person is taken to be undertaking a qualifying apprenticeship in the period:\n (a) beginning at the start of the day on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) ending at the end of the day on the day:\n (i) the person successfully completes the qualifying apprenticeship;\n (ii) if the person has an approved training contract—the person is no longer undertaking the qualifying apprenticeship; or\n (iii) a designated State/Territory training authority decides not to approve a person’s provisional training contract;\n as notified to the Secretary or the Department by a designated State/Territory training authority.\n (3) If, apart from this subsection, a person would be taken to be undertaking more than one qualifying apprenticeship:\n (a) the person is taken to be undertaking only one qualifying apprenticeship; and\n (b) the person may nominate, in the person’s application for Australian apprenticeship support loan under section 13 of the Act, which of those apprenticeships should be taken to be the person’s qualifying apprenticeship.\n\n> Note: Section 30 sets out transitional arrangements for a person who, before the commencement of this instrument, was undertaking a qualification in the horticulture sector specified on the TSL Priority List and was not working in a rural or regional area.\n\n \n\n### Division 3—Payability\n\n#### 10 Circumstances in which the Secretary may allow a later day\n\n For the purposes of subsection 10(1A) of the Act, the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan in circumstances that:\n (a) are beyond the person’s control; and\n (b) make it impracticable for the person to make an application for Australian apprenticeship support loan on or before the final day of the instalment period.\n\n#### 11 Instalment period\n\n (1) For the purposes of paragraph 10(2)(a) of the Act:\n (a) the day on which the first instalment period of a person starts is on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) the day on which each subsequent instalment period of a person starts is the day that is a month from the day the previous instalment period starts.\n\n> Note: For the meaning of month, see subsection 2G(1) of the Acts Interpretation Act 1901.\n\n (2) For the purposes of paragraph 10(2)(b) of the Act, the duration of an instalment period of a person is a month.\n\n#### 12 Special case qualification and payability\n\n (1) For the purposes of subsection 11(2) of the Act, the Secretary is to determine that subsection 11(1) of the Act applies to a person if:\n (a) before the end of an instalment period of a person, the person or a designated State/Territory training authority notifies the Secretary of information that affects the payability of Australian apprenticeship support loan; and\n (b) amounts continue to be paid to the person in relation to the instalment period.\n (2) To avoid doubt, subsection (1) of this section does not limit the circumstances in which the Secretary may determine that subsection 11(1) of the Act does, or does not, apply to a person.\n\n \n\n## Part 3—Applications, determinations, payment and designated State/Territory training authorities\n\n#### 13 Simplified outline of this Part\n\nThis Part deals with certain matters relating to applications, determinations and payment, including:\n\n(a) the manner in which an application for Australian apprenticeship support loan must be lodged;\n\n(b) the period that is to be specified in a determination granting an application for Australian apprenticeship support loan; and\n\n(c) how to determine, on any particular day, the year of an apprenticeship a person is undertaking.\n\nThis Part also prescribes designated State/Territory training authorities.\n\n#### 14 Manner of lodgement for applications\n\n For the purposes of paragraph 13(2)(b) of the Act, a person’s initial application for Australian apprenticeship support loan and any subsequent application to continue receiving Australian apprenticeship support loan must be lodged either:\n (a) in person; or\n (b) by mail; or\n (c) by email; or\n (d) electronically through a website or computer program made available by the Department for that purpose.\n\n#### 15 Period to be specified in determinations\n\n For the purposes of subsection 16(3) of the Act, a determination granting an application for Australian apprenticeship support loan is only to specify up to 6 relevant instalment periods.\n\n#### 16 Determining year of apprenticeship\n\n For the purposes of subsection 24(2) of the Act, the following way of determining, on any particular day, the year of an apprenticeship a person is undertaking is prescribed:\n (a) tally the total number of months of a qualifying apprenticeship that the person has completed; and\n (b) work out the year of the apprenticeship using the following table:\n\n```html\n

Year of apprenticeship a person is undertaking

Column 1

Total number of months of qualifying apprenticeship completed

Column 2

Year of apprenticeship

1

1 to 12 months

First year

2

13 to 24 months

Second year

3

25 to 36 months

Third year

4

37 or more months

Fourth year

\n```\n\n#### 17 Designated State/Territory training authorities\n\n For the purposes of subsection 40(3) of the Act, a designated State/Territory training authority is the authority of a State or Territory that is responsible for approving training contracts.\n\n \n\n## Part 4—Overseas debtor repayments\n\n### Division 1—Introduction\n\n#### 18 Simplified outline of this Part\n\nThis Part provides for:\n\n(a) how to work out a person’s foreign-sourced income for an income year, including how to convert it into Australian currency; and\n\n(b) the content of certain notices to be given to the Commissioner.\n\n \n\n### Division 2—Foreign-sourced income\n\n#### 19 Working out a person’s foreign-sourced income\n\n (1) For the purposes of subsection 47B(2) of the Act, one of the following methods may be used to work out a person’s foreign-sourced income for an income year:\n (a) the simple self-assessment method (see section 20);\n (b) the overseas assessed method (see section 21);\n (c) the comprehensive tax-based method (see section 22).\n\n> Note: Subsection 21(2) restricts when the overseas assessed method can be used.\n\n (2) The method to be used to work out the person’s foreign-sourced income for an income year is the method that the person chooses, as stated in the notice given to the Commissioner under subsection 47C(3) of the Act, relating to the person’s income for that income year.\n (3) Only one of the methods in subsection (1) may be used for an income year.\n (4) If, in a notice given under subsection 47C(3) of the Act, the person does not state a method that should be used for an income year, then the simple self-assessment method may be used to work out the person’s foreign-sourced income for that income year.\n\n#### 20 The simple self-assessment method\n\n (1) Under the simple self-assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the standard deduction for the income year for the occupation in which the person derived the most income (other than ordinary income or statutory income that has an Australian source) for that income year.\n (2) For paragraph 1(b), the standard deduction for an occupation is:\n (a) if the occupation has an occupation code listed in the ATO Occupation Code—the median ratio of work-related expenses to employment-related income calculated by the Australian Taxation Office for the occupation with that occupation code; or\n (b) otherwise—nil.\n\n#### 21 The overseas assessed method\n\n (1) Under the overseas assessed method, a person’s foreign-sourced income for an income year is the amount that is equal to the person’s income for taxation purposes according to the most recent assessment of that person’s income, for a period of 12 months, by the taxation authority of a foreign country.\n (2) However, the overseas assessed method cannot be used to work out the person’s foreign‑sourced income for an income year if:\n (a) the period to which the most recent assessment relates does not overlap with that income year; or\n (b) a taxation authority from a different foreign country has also made an assessment of the person’s income for a period of 12 months which overlaps with that income year; or\n (c) the most recent assessment has already been used to work out the person’s foreign-sourced income for a previous income year.\n\n#### 22 The comprehensive tax-based assessment method\n\n Under the comprehensive tax-based assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the total amounts of the deductions that would be allowable under the income tax law if that income were assessable income.\n\n#### 23 Converting foreign-sourced income into Australian currency\n\n This section applies to a person’s foreign-sourced income for an income year where an amount of that foreign-sourced income is in a foreign currency. For the purposes of subsection 47B(2), to convert the foreign currency amount, translate that amount to Australian currency at the average exchange rate for the financial year that most closely corresponds to the income year in which the foreign currency amount was received.\n\n \n\n### Division 3—Notices to be given to the Commissioner\n\n#### 24 Notices relating to leaving Australia\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(1) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) if known—the person’s intended country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n (2) For the purposes of paragraph 47C(1)(b) of the Act, a person is not required to give a notice under subsection 47C(1) of the Act if:\n (a) the person gave a notice under that subsection in relation to a previous departure from Australia; and\n (b) since giving that notice, the person has not been an Australian resident.\n\n#### 25 Notices relating to absence from Australia\n\n For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(2) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n\n#### 26 Notices relating to income (including foreign-sourced income)\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(3) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) unless subsection (2) applies—the person’s occupation; and\n (e) unless subsection (2) applies—the amount of the person’s income (including foreign-sourced income) for the income year; and\n (f) unless subsection (2) applies—the method used to work out that foreign‑sourced income; and\n (g) if the overseas assessed method was used and unless subsection (2) applies—the person’s identification number used for tax purposes by the taxation authority of a foreign country that made the assessment of the person’s income.\n (2) A notice may not contain the content in paragraphs (1)(d), (e), (f) and (g) if:\n (a) the person’s income (including foreign-sourced income) for the income year is no more than 25% of the minimum repayment income for that income year; and\n (b) the notice the person gives to the Commissioner includes a declaration to that effect.\n\n#### 27 Approved forms\n\n This Division does not affect the Commissioner’s power under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 to require additional content to be included in the approved form of a notice under section 47C of the Act.\n\n \n\n## Part 5—Transitional provisions\n\n#### 28 Simplified outline of this Part\n\nThis Part deals with transitional matters.\n\n#### 29 Transitional—pre-commencement apprenticeships\n\n (1) This section applies to a person if:\n (a) before the commencement of this subsection, the person was undertaking, on the person’s commencement date, an apprenticeship through which the person was undertaking a qualification:\n (i) at a level prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (ii) leading to an occupation or qualification specified on the Trade Support Loans Priority List 2014 or the Australian Apprenticeship Support Loans (Australian Apprenticeships Priority List) Determination 2023; and\n (iii) which met any other requirements prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (b) immediately after the commencement of this section, the occupation or qualification is not specified on the Australian Apprenticeships Priority List.\n (2) The Australian Apprenticeship Support Loans Act 2014 has effect, in relation to the person, as if the occupation or qualification referred to in subparagraph (1)(a)(ii) of this section were specified in the Australian Apprenticeships Priority List.\n\n#### 30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\n (1) This section applies to a person if:\n (a) before the commencement of this section, the person was undertaking an apprenticeship through which the person was undertaking a qualification in the horticulture sector specified on the TSL Priority List; and\n (b) before the commencement of this section, while undertaking the apprenticeship, the person was not working in a suburb with a postcode listed in Schedule 1 to the Trade Support Loans Rules 2014 (a rural or regional area); and\n (c) after the commencement of this section, the person is undertaking the same apprenticeship; and\n (d) after the commencement of this section, while undertaking the same apprenticeship, the person is not working in a rural or regional area.\n (2) The person is not taken to be undertaking a qualifying apprenticeship.","sortOrder":20},{"sectionNumber":"18","sectionType":"section","heading":"Simplified outline of this Part","content":"#### 18 Simplified outline of this Part\n\nThis Part provides for:\n\n(a) how to work out a person’s foreign-sourced income for an income year, including how to convert it into Australian currency; and\n\n(b) the content of certain notices to be given to the Commissioner.","sortOrder":22},{"sectionNumber":"19","sectionType":"section","heading":"Working out a person’s foreign-sourced income","content":"#### 19 Working out a person’s foreign-sourced income\n\n (1) For the purposes of subsection 47B(2) of the Act, one of the following methods may be used to work out a person’s foreign-sourced income for an income year:\n (a) the simple self-assessment method (see section 20);\n (b) the overseas assessed method (see section 21);\n (c) the comprehensive tax-based method (see section 22).\n\n> Note: Subsection 21(2) restricts when the overseas assessed method can be used.\n\n (2) The method to be used to work out the person’s foreign-sourced income for an income year is the method that the person chooses, as stated in the notice given to the Commissioner under subsection 47C(3) of the Act, relating to the person’s income for that income year.\n (3) Only one of the methods in subsection (1) may be used for an income year.\n (4) If, in a notice given under subsection 47C(3) of the Act, the person does not state a method that should be used for an income year, then the simple self-assessment method may be used to work out the person’s foreign-sourced income for that income year.","sortOrder":24},{"sectionNumber":"20","sectionType":"section","heading":"The simple self-assessment method","content":"#### 20 The simple self-assessment method\n\n (1) Under the simple self-assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the standard deduction for the income year for the occupation in which the person derived the most income (other than ordinary income or statutory income that has an Australian source) for that income year.\n (2) For paragraph 1(b), the standard deduction for an occupation is:\n (a) if the occupation has an occupation code listed in the ATO Occupation Code—the median ratio of work-related expenses to employment-related income calculated by the Australian Taxation Office for the occupation with that occupation code; or\n (b) otherwise—nil.","sortOrder":25},{"sectionNumber":"21","sectionType":"section","heading":"The overseas assessed method","content":"#### 21 The overseas assessed method\n\n (1) Under the overseas assessed method, a person’s foreign-sourced income for an income year is the amount that is equal to the person’s income for taxation purposes according to the most recent assessment of that person’s income, for a period of 12 months, by the taxation authority of a foreign country.\n (2) However, the overseas assessed method cannot be used to work out the person’s foreign‑sourced income for an income year if:\n (a) the period to which the most recent assessment relates does not overlap with that income year; or\n (b) a taxation authority from a different foreign country has also made an assessment of the person’s income for a period of 12 months which overlaps with that income year; or\n (c) the most recent assessment has already been used to work out the person’s foreign-sourced income for a previous income year.","sortOrder":26},{"sectionNumber":"22","sectionType":"section","heading":"The comprehensive tax-based assessment method","content":"#### 22 The comprehensive tax-based assessment method\n\n Under the comprehensive tax-based assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the total amounts of the deductions that would be allowable under the income tax law if that income were assessable income.","sortOrder":27},{"sectionNumber":"23","sectionType":"section","heading":"Converting foreign-sourced income into Australian currency","content":"#### 23 Converting foreign-sourced income into Australian currency\n\n This section applies to a person’s foreign-sourced income for an income year where an amount of that foreign-sourced income is in a foreign currency. For the purposes of subsection 47B(2), to convert the foreign currency amount, translate that amount to Australian currency at the average exchange rate for the financial year that most closely corresponds to the income year in which the foreign currency amount was received.","sortOrder":28},{"sectionNumber":"24","sectionType":"section","heading":"Notices relating to leaving Australia","content":"#### 24 Notices relating to leaving Australia\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(1) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) if known—the person’s intended country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n (2) For the purposes of paragraph 47C(1)(b) of the Act, a person is not required to give a notice under subsection 47C(1) of the Act if:\n (a) the person gave a notice under that subsection in relation to a previous departure from Australia; and\n (b) since giving that notice, the person has not been an Australian resident.","sortOrder":30},{"sectionNumber":"25","sectionType":"section","heading":"Notices relating to absence from Australia","content":"#### 25 Notices relating to absence from Australia\n\n For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(2) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.","sortOrder":31},{"sectionNumber":"26","sectionType":"section","heading":"Notices relating to income (including foreign-sourced income)","content":"#### 26 Notices relating to income (including foreign-sourced income)\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(3) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) unless subsection (2) applies—the person’s occupation; and\n (e) unless subsection (2) applies—the amount of the person’s income (including foreign-sourced income) for the income year; and\n (f) unless subsection (2) applies—the method used to work out that foreign‑sourced income; and\n (g) if the overseas assessed method was used and unless subsection (2) applies—the person’s identification number used for tax purposes by the taxation authority of a foreign country that made the assessment of the person’s income.\n (2) A notice may not contain the content in paragraphs (1)(d), (e), (f) and (g) if:\n (a) the person’s income (including foreign-sourced income) for the income year is no more than 25% of the minimum repayment income for that income year; and\n (b) the notice the person gives to the Commissioner includes a declaration to that effect.","sortOrder":32},{"sectionNumber":"27","sectionType":"section","heading":"Approved forms","content":"#### 27 Approved forms\n\n This Division does not affect the Commissioner’s power under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 to require additional content to be included in the approved form of a notice under section 47C of the Act.","sortOrder":33},{"sectionNumber":"Part 5","sectionType":"part","heading":"Transitional provisions","content":"Contents\n\nPart 1—Preliminary\n\n1 Name\n\n3 Authority\n\n4 Definitions\n\nPart 2—Qualification and payability\n\nDivision 1—Introduction\n\n6 Simplified outline of this Part\n\nDivision 2—Qualification\n\n7 Other conditions\n\n8 Qualifying apprenticeship\n\n9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\nDivision 3—Payability\n\n10 Circumstances in which the Secretary may allow a later day\n\n11 Instalment period\n\n12 Special case qualification and payability\n\nPart 3—Applications, determinations, payment and designated State/Territory training authorities\n\n13 Simplified outline of this Part\n\n14 Manner of lodgement for applications\n\n15 Period to be specified in determinations\n\n16 Determining year of apprenticeship\n\n17 Designated State/Territory training authorities\n\nPart 4—Overseas debtor repayments\n\nDivision 1—Introduction\n\n18 Simplified outline of this Part\n\nDivision 2—Foreign-sourced income\n\n19 Working out a person’s foreign-sourced income\n\n20 The simple self-assessment method\n\n21 The overseas assessed method\n\n22 The comprehensive tax-based assessment method\n\n23 Converting foreign-sourced income into Australian currency\n\nDivision 3—Notices to be given to the Commissioner\n\n24 Notices relating to leaving Australia\n\n25 Notices relating to absence from Australia\n\n26 Notices relating to income (including foreign-sourced income)\n\n27 Approved forms\n\nPart 5—Transitional provisions\n\n28 Simplified outline of this Part\n\n29 Transitional—pre-commencement apprenticeships\n\n30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\nEndnotes\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nPart 1—Preliminary\n\n#### 1 Name\n\n This instrument is the Australian Apprenticeship Support Loans Rules 2023.\n\n#### 3 Authority\n\n This instrument is made under the Australian Apprenticeship Support Loans Act 2014.\n\n#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in section 5 of the Act, including the following:\n\n (a) approved form;\n (b) Australian Apprenticeships Priority List;\n (c) Australian apprenticeship support loan;\n (d) Australian resident;\n (e) Commissioner;\n (f) designated State/Territory training authority;\n (g) income tax law;\n (h) income year;\n (i) instalment period;\n (j) minimum repayment income;\n (k) qualifying apprenticeship;\n (l) relevant instalment period;\n (m) Secretary;\n (n) undertaking.\n In this instrument:\n\nAct means the Australian Apprenticeship Support Loans Act 2014.\n\napproved training contract means a training contract that has been approved by a designated State/Territory training authority.\n\nassessable income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nATO Occupation Code means the document entitled “Salary and wage occupation codes 2023” that the Australian Taxation Office published in 2023.\n\n> Note: In 2023, the salary and wage occupation codes 2023 could be accessed at ato.gov.au/forms/Salary-and-wage-occupation-codes-2023/.\n\nAustralian Qualifications Framework has the same meaning as in section 6 of the VET Student Loans Act 2016.\n\nAustralian source has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ncommencement date means the day on which a person is taken to have commenced employment under an approved training contract, as notified to the Secretary or the Department by a designated State/Territory training authority.\n\nfinancial year has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nforeign currency has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nin gaol has the same meaning as in the Social Security Act 1991.\n\nNational Register has the same meaning as in the National Vocational Education and Training Regulator Act 2011.\n\nordinary income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\nprovisional commencement date means the day on which a person is taken to have commenced employment under a provisional training contract, as specified in that provisional training contract.\n\nprovisional training contract means a training contract that has been submitted to, but not yet been approved by, a designated State/Territory training authority.\n\nrecommencement date means the day on which a person is taken to have:\n\n (a) recommenced employment under an existing approved training contract; or\n (b) commenced employment under a new approved training contract to continue undertaking an incomplete qualifying apprenticeship;\n\nas notified to the Secretary or the Department by a designated State/Territory training authority.\n\nstatutory income has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.\n\ntraining contract means a written agreement between an employer and a person for the person to be employed in an apprenticeship.\n\n \n\n## Part 2—Qualification and payability\n\n### Division 1—Introduction\n\n#### 6 Simplified outline of this Part\n\nThis Part deals with certain matters relating to a person’s qualification for Australian apprenticeship support loan, including:\n\n(a) that a person is not qualified for Australian apprenticeship support loan if the person is in gaol;\n\n(b) that a qualifying apprenticeship is, among other things, an apprenticeship through which a person is undertaking a qualification included on the National Register at an Australian Qualifications Framework level 3, 4, 5 or 6 level; and\n\n(c) the circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n\nThis Part also deals with certain matters relating to the payability of Australian apprenticeship support loan to a person, including:\n\n(a) the circumstances in which the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan;\n\n(b) when an instalment period for a person starts;\n\n(c) that an instalment period for a person is a period of the duration of a month; and\n\n(d) circumstances relating to special case qualification and payability.\n\n \n\n### Division 2—Qualification\n\n#### 7 Other conditions\n\n For the purposes of paragraph 8(1)(d) of the Act, the other condition a person must meet to be qualified for Australian apprenticeship support loan is that the person is not in gaol.\n\n#### 8 Qualifying apprenticeship\n\n (1) For the purposes of subparagraph 8(2)(a)(i) of the Act, the following qualification levels are prescribed:\n (a) level 3 in the Australian Qualifications Framework;\n (b) level 4 in the Australian Qualifications Framework;\n (c) level 5 in the Australian Qualifications Framework;\n (d) level 6 in the Australian Qualifications Framework.\n (2) For the purposes of paragraph 8(2)(b) of the Act, the qualification the person is undertaking through the apprenticeship must be a qualification that is included on the National Register.\n\n#### 9 Circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship\n\n (1) For the purposes of subsection 8(3) of the Act, this section prescribes circumstances in which a person is, or is not, taken to be undertaking a qualifying apprenticeship.\n (2) A person is taken to be undertaking a qualifying apprenticeship in the period:\n (a) beginning at the start of the day on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) ending at the end of the day on the day:\n (i) the person successfully completes the qualifying apprenticeship;\n (ii) if the person has an approved training contract—the person is no longer undertaking the qualifying apprenticeship; or\n (iii) a designated State/Territory training authority decides not to approve a person’s provisional training contract;\n as notified to the Secretary or the Department by a designated State/Territory training authority.\n (3) If, apart from this subsection, a person would be taken to be undertaking more than one qualifying apprenticeship:\n (a) the person is taken to be undertaking only one qualifying apprenticeship; and\n (b) the person may nominate, in the person’s application for Australian apprenticeship support loan under section 13 of the Act, which of those apprenticeships should be taken to be the person’s qualifying apprenticeship.\n\n> Note: Section 30 sets out transitional arrangements for a person who, before the commencement of this instrument, was undertaking a qualification in the horticulture sector specified on the TSL Priority List and was not working in a rural or regional area.\n\n \n\n### Division 3—Payability\n\n#### 10 Circumstances in which the Secretary may allow a later day\n\n For the purposes of subsection 10(1A) of the Act, the Secretary may allow a later day for a person to make an application for Australian apprenticeship support loan in circumstances that:\n (a) are beyond the person’s control; and\n (b) make it impracticable for the person to make an application for Australian apprenticeship support loan on or before the final day of the instalment period.\n\n#### 11 Instalment period\n\n (1) For the purposes of paragraph 10(2)(a) of the Act:\n (a) the day on which the first instalment period of a person starts is on:\n (i) if the person does not have an approved training contract—the person’s provisional commencement date; or\n (ii) if the person has a commencement date—that day; or\n (iii) if the person has a recommencement date—that day; and\n (b) the day on which each subsequent instalment period of a person starts is the day that is a month from the day the previous instalment period starts.\n\n> Note: For the meaning of month, see subsection 2G(1) of the Acts Interpretation Act 1901.\n\n (2) For the purposes of paragraph 10(2)(b) of the Act, the duration of an instalment period of a person is a month.\n\n#### 12 Special case qualification and payability\n\n (1) For the purposes of subsection 11(2) of the Act, the Secretary is to determine that subsection 11(1) of the Act applies to a person if:\n (a) before the end of an instalment period of a person, the person or a designated State/Territory training authority notifies the Secretary of information that affects the payability of Australian apprenticeship support loan; and\n (b) amounts continue to be paid to the person in relation to the instalment period.\n (2) To avoid doubt, subsection (1) of this section does not limit the circumstances in which the Secretary may determine that subsection 11(1) of the Act does, or does not, apply to a person.\n\n \n\n## Part 3—Applications, determinations, payment and designated State/Territory training authorities\n\n#### 13 Simplified outline of this Part\n\nThis Part deals with certain matters relating to applications, determinations and payment, including:\n\n(a) the manner in which an application for Australian apprenticeship support loan must be lodged;\n\n(b) the period that is to be specified in a determination granting an application for Australian apprenticeship support loan; and\n\n(c) how to determine, on any particular day, the year of an apprenticeship a person is undertaking.\n\nThis Part also prescribes designated State/Territory training authorities.\n\n#### 14 Manner of lodgement for applications\n\n For the purposes of paragraph 13(2)(b) of the Act, a person’s initial application for Australian apprenticeship support loan and any subsequent application to continue receiving Australian apprenticeship support loan must be lodged either:\n (a) in person; or\n (b) by mail; or\n (c) by email; or\n (d) electronically through a website or computer program made available by the Department for that purpose.\n\n#### 15 Period to be specified in determinations\n\n For the purposes of subsection 16(3) of the Act, a determination granting an application for Australian apprenticeship support loan is only to specify up to 6 relevant instalment periods.\n\n#### 16 Determining year of apprenticeship\n\n For the purposes of subsection 24(2) of the Act, the following way of determining, on any particular day, the year of an apprenticeship a person is undertaking is prescribed:\n (a) tally the total number of months of a qualifying apprenticeship that the person has completed; and\n (b) work out the year of the apprenticeship using the following table:\n\n```html\n

Year of apprenticeship a person is undertaking

Column 1

Total number of months of qualifying apprenticeship completed

Column 2

Year of apprenticeship

1

1 to 12 months

First year

2

13 to 24 months

Second year

3

25 to 36 months

Third year

4

37 or more months

Fourth year

\n```\n\n#### 17 Designated State/Territory training authorities\n\n For the purposes of subsection 40(3) of the Act, a designated State/Territory training authority is the authority of a State or Territory that is responsible for approving training contracts.\n\n \n\n## Part 4—Overseas debtor repayments\n\n### Division 1—Introduction\n\n#### 18 Simplified outline of this Part\n\nThis Part provides for:\n\n(a) how to work out a person’s foreign-sourced income for an income year, including how to convert it into Australian currency; and\n\n(b) the content of certain notices to be given to the Commissioner.\n\n \n\n### Division 2—Foreign-sourced income\n\n#### 19 Working out a person’s foreign-sourced income\n\n (1) For the purposes of subsection 47B(2) of the Act, one of the following methods may be used to work out a person’s foreign-sourced income for an income year:\n (a) the simple self-assessment method (see section 20);\n (b) the overseas assessed method (see section 21);\n (c) the comprehensive tax-based method (see section 22).\n\n> Note: Subsection 21(2) restricts when the overseas assessed method can be used.\n\n (2) The method to be used to work out the person’s foreign-sourced income for an income year is the method that the person chooses, as stated in the notice given to the Commissioner under subsection 47C(3) of the Act, relating to the person’s income for that income year.\n (3) Only one of the methods in subsection (1) may be used for an income year.\n (4) If, in a notice given under subsection 47C(3) of the Act, the person does not state a method that should be used for an income year, then the simple self-assessment method may be used to work out the person’s foreign-sourced income for that income year.\n\n#### 20 The simple self-assessment method\n\n (1) Under the simple self-assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the standard deduction for the income year for the occupation in which the person derived the most income (other than ordinary income or statutory income that has an Australian source) for that income year.\n (2) For paragraph 1(b), the standard deduction for an occupation is:\n (a) if the occupation has an occupation code listed in the ATO Occupation Code—the median ratio of work-related expenses to employment-related income calculated by the Australian Taxation Office for the occupation with that occupation code; or\n (b) otherwise—nil.\n\n#### 21 The overseas assessed method\n\n (1) Under the overseas assessed method, a person’s foreign-sourced income for an income year is the amount that is equal to the person’s income for taxation purposes according to the most recent assessment of that person’s income, for a period of 12 months, by the taxation authority of a foreign country.\n (2) However, the overseas assessed method cannot be used to work out the person’s foreign‑sourced income for an income year if:\n (a) the period to which the most recent assessment relates does not overlap with that income year; or\n (b) a taxation authority from a different foreign country has also made an assessment of the person’s income for a period of 12 months which overlaps with that income year; or\n (c) the most recent assessment has already been used to work out the person’s foreign-sourced income for a previous income year.\n\n#### 22 The comprehensive tax-based assessment method\n\n Under the comprehensive tax-based assessment method, a person’s foreign-sourced income for an income year is the amount that is equal to the difference between:\n (a) the total amount of all the person’s income for that income year, other than ordinary income or statutory income that has an Australian source; and\n (b) the total amounts of the deductions that would be allowable under the income tax law if that income were assessable income.\n\n#### 23 Converting foreign-sourced income into Australian currency\n\n This section applies to a person’s foreign-sourced income for an income year where an amount of that foreign-sourced income is in a foreign currency. For the purposes of subsection 47B(2), to convert the foreign currency amount, translate that amount to Australian currency at the average exchange rate for the financial year that most closely corresponds to the income year in which the foreign currency amount was received.\n\n \n\n### Division 3—Notices to be given to the Commissioner\n\n#### 24 Notices relating to leaving Australia\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(1) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) if known—the person’s intended country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n (2) For the purposes of paragraph 47C(1)(b) of the Act, a person is not required to give a notice under subsection 47C(1) of the Act if:\n (a) the person gave a notice under that subsection in relation to a previous departure from Australia; and\n (b) since giving that notice, the person has not been an Australian resident.\n\n#### 25 Notices relating to absence from Australia\n\n For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(2) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) if known—the person’s contact details, including the person’s email address and telephone number.\n\n#### 26 Notices relating to income (including foreign-sourced income)\n\n (1) For the purposes of subsection 47C(4) of the Act, a notice a person gives to the Commissioner under subsection 47C(3) of the Act must contain:\n (a) the person’s name; and\n (b) the person’s date of birth; and\n (c) the person’s country of residence; and\n (d) unless subsection (2) applies—the person’s occupation; and\n (e) unless subsection (2) applies—the amount of the person’s income (including foreign-sourced income) for the income year; and\n (f) unless subsection (2) applies—the method used to work out that foreign‑sourced income; and\n (g) if the overseas assessed method was used and unless subsection (2) applies—the person’s identification number used for tax purposes by the taxation authority of a foreign country that made the assessment of the person’s income.\n (2) A notice may not contain the content in paragraphs (1)(d), (e), (f) and (g) if:\n (a) the person’s income (including foreign-sourced income) for the income year is no more than 25% of the minimum repayment income for that income year; and\n (b) the notice the person gives to the Commissioner includes a declaration to that effect.\n\n#### 27 Approved forms\n\n This Division does not affect the Commissioner’s power under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 to require additional content to be included in the approved form of a notice under section 47C of the Act.\n\n \n\n## Part 5—Transitional provisions\n\n#### 28 Simplified outline of this Part\n\nThis Part deals with transitional matters.\n\n#### 29 Transitional—pre-commencement apprenticeships\n\n (1) This section applies to a person if:\n (a) before the commencement of this subsection, the person was undertaking, on the person’s commencement date, an apprenticeship through which the person was undertaking a qualification:\n (i) at a level prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (ii) leading to an occupation or qualification specified on the Trade Support Loans Priority List 2014 or the Australian Apprenticeship Support Loans (Australian Apprenticeships Priority List) Determination 2023; and\n (iii) which met any other requirements prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (b) immediately after the commencement of this section, the occupation or qualification is not specified on the Australian Apprenticeships Priority List.\n (2) The Australian Apprenticeship Support Loans Act 2014 has effect, in relation to the person, as if the occupation or qualification referred to in subparagraph (1)(a)(ii) of this section were specified in the Australian Apprenticeships Priority List.\n\n#### 30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\n (1) This section applies to a person if:\n (a) before the commencement of this section, the person was undertaking an apprenticeship through which the person was undertaking a qualification in the horticulture sector specified on the TSL Priority List; and\n (b) before the commencement of this section, while undertaking the apprenticeship, the person was not working in a suburb with a postcode listed in Schedule 1 to the Trade Support Loans Rules 2014 (a rural or regional area); and\n (c) after the commencement of this section, the person is undertaking the same apprenticeship; and\n (d) after the commencement of this section, while undertaking the same apprenticeship, the person is not working in a rural or regional area.\n (2) The person is not taken to be undertaking a qualifying apprenticeship.","sortOrder":34},{"sectionNumber":"28","sectionType":"section","heading":"Simplified outline of this Part","content":"#### 28 Simplified outline of this Part\n\nThis Part deals with transitional matters.","sortOrder":35},{"sectionNumber":"29","sectionType":"section","heading":"Transitional—pre-commencement apprenticeships","content":"#### 29 Transitional—pre-commencement apprenticeships\n\n (1) This section applies to a person if:\n (a) before the commencement of this subsection, the person was undertaking, on the person’s commencement date, an apprenticeship through which the person was undertaking a qualification:\n (i) at a level prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (ii) leading to an occupation or qualification specified on the Trade Support Loans Priority List 2014 or the Australian Apprenticeship Support Loans (Australian Apprenticeships Priority List) Determination 2023; and\n (iii) which met any other requirements prescribed by the Trade Support Loans Rules 2014 or this instrument; and\n (b) immediately after the commencement of this section, the occupation or qualification is not specified on the Australian Apprenticeships Priority List.\n (2) The Australian Apprenticeship Support Loans Act 2014 has effect, in relation to the person, as if the occupation or qualification referred to in subparagraph (1)(a)(ii) of this section were specified in the Australian Apprenticeships Priority List.","sortOrder":36},{"sectionNumber":"30","sectionType":"section","heading":"Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector","content":"#### 30 Transitional—pre-commencement rural or regional apprenticeships in the horticulture sector\n\n (1) This section applies to a person if:\n (a) before the commencement of this section, the person was undertaking an apprenticeship through which the person was undertaking a qualification in the horticulture sector specified on the TSL Priority List; and\n (b) before the commencement of this section, while undertaking the apprenticeship, the person was not working in a suburb with a postcode listed in Schedule 1 to the Trade Support Loans Rules 2014 (a rural or regional area); and\n (c) after the commencement of this section, the person is undertaking the same apprenticeship; and\n (d) after the commencement of this section, while undertaking the same apprenticeship, the person is not working in a rural or regional area.\n (2) The person is not taken to be undertaking a qualifying apprenticeship.","sortOrder":37}],"analysis":{"kimi_summary":{"_metrics":{"completionTokens":853},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation appears to be operating within its intended scope as delegated legislation under the Australian Apprenticeship Support Loans Act 2014. It covers qualification criteria, payment mechanics, and overseas repayment arrangements as expected. The transitional provisions in Part 5 are a standard feature of scheme replacements and do not represent scope creep."},"complexity_factors":["Multiple cross-references to other Acts (Income Tax Assessment Act 1997, Social Security Act 1991, VET Student Loans Act 2016, National Vocational Education and Training Regulator Act 2011, Taxation Administration Act 1953)","Three alternative methods for calculating foreign-sourced income with different conditions and restrictions","Nested conditional logic for determining when someone is 'undertaking' a qualifying apprenticeship (commencement dates, provisional contracts, recommencement dates)","Transitional provisions that reference superseded legislation (Trade Support Loans Rules 2014) and create grandfathering arrangements","Definitions section that incorporates terms from the parent Act by reference rather than defining them directly","Table-based calculation for apprenticeship years with month-counting rules","Multiple notice requirements with varying content depending on circumstances (leaving Australia, absence, income reporting)"],"plain_english_summary":"This law sets rules for Australian Apprenticeship Support Loans, providing income‑contingent living‑cost loans to apprentices completing AQF Certificate III–Advanced Diploma qualifications. It covers eligibility, application and payment timing, duration limits, transitional protections for prior Trade Support Loans, and special rules for apprentices who move overseas.\n\nIt affects apprentices, employers and training authorities, and matters because it funds workforce training, replaces the 2023 Trade Support Loans scheme, and ensures repayment fairness for Australians working abroad."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The Rules primarily operationalise and specify matters already authorised by the Australian Apprenticeship Support Loans Act 2014 (definitions, methods for calculating foreign income, notification content, instalment timing, application channels and transitional protection). They do not materially expand the program's substantive scope (eligibility, loan type or repayment framework) beyond the Act. The transitional clauses preserve prior entitlements for in‑flight apprentices under the earlier Trade Support Loans arrangements, but they do not broaden eligibility beyond what the Act and the accompanying priority lists permit. (See Parts 2–5, especially sections 8, 19–23 and 29–30.)"},"complexity_factors":["Multiple cross‑references to other legislation and external materials (Income Tax Assessment Act 1997, VET Student Loans Act 2016, National Vocational Education and Training Regulator Act 2011, Acts Interpretation Act 1901, Taxation Administration Act 1953, and the ATO Occupation Code document).","Around 14 expressions explicitly referenced as defined in section 5 of the Act (noted at section 4) plus roughly 14 definitions stated inside the Rules (e.g. commencement date, provisional commencement date, ATO Occupation Code, approved training contract).","Three alternative calculation methods for foreign‑sourced income with differing inputs, conversions and specific exclusion conditions (sections 19–22) — including restricted use conditions for the overseas assessed method (section 21(2)).","Conditional notice rules with exemptions (notice content excluded where income ≤ 25% of minimum repayment income and declared — section 26(2)).","Secretary discretion points with open‑ended language (may allow later day; \"special case\" determination to treat instalment period as payable — sections 10 and 12) which require administrative guidance and create interpretive complexity.","Multiple date‑based and notification dependencies between State/Territory training authorities, the Secretary/Department and the Commissioner (sections 9, 11, 17, 24–26).","A mixed unit of time and currency rules — instalment periods defined as months, conversion of foreign currency by financial‑year average rate (section 11 and section 23) — requiring data alignment across differing reporting periods.","Transitional provisions referencing previous instruments and priority lists (Trade Support Loans Rules 2014 and TSL Priority List) which add complexity for administrators checking historic entitlements (sections 29–30).","Administrative cap on determinations (maximum of 6 relevant instalment periods per determination — section 15) which interacts with how applications and continuations are handled.","A tabular rule for converting months completed to \"year of apprenticeship\" (section 16) — simple in isolation but frequently referenced across operational decision points."],"plain_english_summary":"**What this instrument does (mechanics first)\n\n- Sets the detailed rules for administering Australian Apprenticeship Support Loans under the Australian Apprenticeship Support Loans Act 2014 (the Act). It does not create the loan scheme itself — it prescribes how the scheme is to operate in practice. (see authority: section 3)\n\n- Defines key terms and cross‑references existing tax and vocational education definitions so the administration uses consistent definitions from other laws (for example, Income Tax Assessment Act 1997 terms such as \"assessable income\" and the Australian Qualifications Framework via the VET Student Loans Act 2016). (see Definitions, section 4)\n\n- Identifies which apprenticeships qualify for a loan: the apprenticeship must lead to a qualification at Australian Qualifications Framework (AQF) level 3, 4, 5 or 6 and the qualification must be on the National Register. It also excludes people who are \"in gaol\" from qualifying. (see section 8 and section 7)\n\n- Fixes how the period of being a qualifying apprentice is measured (start = provisional commencement date / commencement date / recommencement date as notified by the State/Territory training authority; end = completion, cessation of the apprenticeship or refusal to approve provisional training contract). Where someone appears to be doing more than one qualifying apprenticeship, the applicant can nominate which is the qualifying one. (see section 9)\n\n- Sets the instalment rules for paying loans to apprentices: instalment periods start on the relevant commencement/recommencement date and repeat monthly; each instalment period lasts one month. The Secretary may allow a later day to lodge an application where delay is beyond the person's control. (see sections 10 and 11)\n\n- Specifies how applications must be lodged (in person, by mail, by email, or electronically via a Department website/program) and caps the number of instalment periods that can be specified in a single loan determination at 6. (see sections 14 and 15)\n\n- Prescribes how to determine the \"year of apprenticeship\" for administrative purposes by tallying months completed and using a 1–12, 13–24, 25–36, 37+ months table to map to first–fourth year. (see section 16)\n\n- Names the designated State/Territory training authority as the authority responsible for approving training contracts (so these authorities feed commencement/recommencement and approval decisions to the Secretary). (see section 17)\n\n- For debtors who leave Australia or earn income offshore (overseas debtors), prescribes three alternative methods to calculate foreign‑sourced income for instalment/repayment purposes: (1) a simple self‑assessment method that uses a standard deduction tied to ATO occupation codes; (2) an overseas assessed method that uses a foreign taxation authority's most recent 12‑month assessment (with limits on when it may be used); and (3) a comprehensive tax‑based method that treats foreign receipts as if they were assessable here and deducts allowable deductions under Australian tax rules. It also prescribes how to convert foreign currency amounts (average exchange rate for the corresponding financial year). (see sections 19–23)\n\n- Specifies the minimum information that overseas debtors must notify the Australian Taxation Office (the Commissioner) about when leaving Australia, being absent, or reporting income — and allows a partial exemption from reporting occupation/method/details where foreign income is small (no more than 25% of the annual minimum repayment income) and the person declares that. The instrument also preserves the Commissioner's power to require additional content in approved forms. (see sections 24–27)\n\n- Contains transitional provisions that preserve the entitlement of certain apprentices who started under the earlier Trade Support Loans rules (TSL) or under TSL priority lists, even where the occupation/qualification is no longer on the new priority list; and it treats some horticulture sector apprentices who were not working in rural/regional postcodes differently for qualification. (see sections 29–30)\n\n\nWhy this matters (official purpose and then consequences / trade‑offs)\n\n- Officially, the instrument operationalises the Act by prescribing: who counts as a qualifying apprentice, how time and year of apprenticeship are calculated, how and when payments are made, what evidence or notices overseas debtors must give, and transitional protections for people who started under the previous scheme. (see Parts 2–5)\n\n- Practical consequences and incentive/cost trade‑offs:\n - Who pays: the loans are provided under the Act and ultimately repaid by the borrower; the Rules allocate administrative costs to the Department, the ATO (for overseas debtor administration), and State/Territory training authorities (for notifying commencement/approval events). (see sections 3, 17, 24–27)\n - Who decides: the Secretary has several discretionary powers (e.g. allowing later application days, special‑case determinations for instalment payability), and State/Territory training authorities supply key factual events (commencement/recommencement, approval/refusal of provisional contracts). The Commissioner receives notices and may require form content. (see sections 10, 12, 17, 24–27)\n - Behaviour the Rules change or reinforce: apprentices must ensure training contracts are approved and notify their departure/absence/income if they live overseas; applicants must lodge initial and continuation applications by the prescribed means and within instalment periods or seek Secretary discretion; overseas debtors must choose a method for calculating foreign income or default to the simple method; where a person has multiple apprenticeships they must nominate which is the qualifying apprenticeship when applying. (see sections 9, 10, 14, 19(2), 24–26)\n - Compliance burden and administrative load: overseas debtors face extra record‑keeping and a choice of calculation methods, requiring either self‑assessment using ATO occupation ratios, reliance on foreign tax assessments (which are only sometimes usable), or compiling a full Australian‑style tax calculation. The Department and the ATO will need to process notices and convert foreign currency using average exchange rates. (see sections 19–23 and 23)\n - Bureaucratic discretion and implementation risk: the Secretary's power to allow later application dates and to make \"special case\" determinations creates necessary flexibility but also produces room for uneven exercise of discretion or appeals; the Rules depend on timely, accurate notifications from State/Territory authorities and on cross‑agency data flows (Department <-> ATO <-> State/Territory). (see sections 10, 12, 17, 24–27)\n - Effects on private choice and providers: the Rules restrict loan eligibility to AQF levels 3–6 and to qualifications on the National Register, which narrows the set of trainings that can be funded by these loans and therefore affects individual choice and the commercial environment for RTOs (registered training organisations) offering unlisted or non‑AQF qualifications. (see section 8(1) and 8(2))\n - Use of ATO occupational statistics: the simple self‑assessment method ties standard deductions to ATO occupation codes and median expense ratios, which simplifies calculations but can produce approximation errors for individuals whose actual deductible expenses diverge from the median. (see section 20)\n\n\nConcrete implementation points to watch (costs, substitution, capture risk)\n\n- Concentrated administrative responsibilities lie with the Department, the ATO and State/Territory training authorities; errors or delays in notifications (commencements, approvals, cessations) will affect payability and may require Secretary discretion. (see sections 9, 11, 12, 17)\n\n- Overseas debtors: three methods allow flexibility but impose different burdens. The overseas assessed method depends on foreign tax authority assessments and is constrained when assessments do not align with the Australian income year or where multiple countries assessed overlapping periods (potentially frustrating migrants or short‑term overseas workers). (see section 21)\n\n- Transitional rules preserve entitlements for some people who started under the prior scheme, limiting sudden losses of eligibility for people mid‑apprenticeship, but they also require administrators to check historical lists and dates. (see sections 29–30)\n\n\nBottom line (who pays, who decides, what changes)\n\n- Who pays: borrowers repay the loans; the Commonwealth administers payments and repayments; administering agencies (Department, ATO, State/Territory authorities) absorb operational costs.\n- Who decides: State/Territory training authorities decide about training contract approval and notify the Secretary; the Secretary decides on timing discretion and special case payability; the Commissioner manages approved forms and receives overseas notices. (see sections 10, 12, 17, 27)\n- What behaviour changes: applicants must follow the prescribed application channels and timing, overseas debtors must report and calculate foreign income by one of three methods, and training providers and State/Territory authorities must keep and transmit accurate commencement/approval data to the Department. (see sections 14, 19–26, 17)\n\n\nSelected primary sections for quick reference: eligibility (sections 7–9), instalment timing (section 11), application/period rules (sections 14–16), overseas income methods and notices (sections 19–27), transitional protections (sections 29–30)."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. 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