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Higher Education Support Act 2003
Div 154How is indebtedness compulsorily discharged?
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Division 154—How is indebtedness compulsorily discharged?
Subdivision 154‑A—Liability to repay amounts
154‑1 Liability to repay amounts
154‑5 Repayment income
154‑10 Minimum repayment income
154‑15 Repayable debt for an income year
Subdivision 154‑AA—Liability of overseas debtors to repay amounts
154‑16 Liability of overseas debtors to repay amounts
154‑17 Assessed worldwide income
154‑18 Notices to be given to the Commissioner
Subdivision 154‑B—Amounts payable to the Commonwealth
154‑20 Amounts payable to the Commonwealth
154‑25 Indexation of HELP repayment thresholds
154‑32 Amounts payable to the Commonwealth by overseas debtors
Subdivision 154‑C—Assessments
154‑35 Commissioner may make assessments
154‑40 Notification of notices of assessment of tax
154‑45 Commissioner may defer making assessments
154‑50 Commissioner may amend assessments
154‑55 Higher education providers etc. to provide information to Commissioner
Subdivision 154‑D—Application of tax legislation
154‑60 Returns, assessments, collection and recovery
154‑65 Charges and civil penalties for failing to meet obligations
154‑70 Pay as you go (PAYG) withholding
154‑80 Pay as you go (PAYG) instalments
154‑90 Failures to comply with section 154‑18