19AAStudent start‑up loan definitions

#### 19AA Student start‑up loan definitions For the purposes of Chapter 2AA: > accumulated SSL debt has the meaning given by section 1061ZVEC. > approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953. > Commissioner means the Commissioner of Taxation. > compulsory SSL repayment amount means an amount that: (a) is required to be paid in respect of an accumulated SSL debt under section 1061ZVHA; and (b) is included in a notice of assessment made under section 1061ZVHC. > enrolment test day has the meaning given by subsection 1061ZVDA(5). > former accumulated SSL debt has the meaning given by section 1061ZVEB. > HELP debt indexation factor has the same meaning as in the Higher Education Support Act 2003. > HELP repayment income has the same meaning as repayment income has in the Higher Education Support Act 2003. > income tax has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. > income tax law has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. > income year has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. > Medicare levy means the Medicare levy imposed by the Medicare Levy Act 1986. > minimum HELP repayment income has the same meaning as minimum repayment income has in the Higher Education Support Act 2003. > qualification period, for a student start‑up loan, means a period of 6 months starting on 1 January or 1 July in any year. > qualification test day has the meaning given by subsection 1061ZVBB(3). > repayable SSL debt has the meaning given by section 1061ZVHB. > return means an income tax return within the meaning of subsection 995‑1(1) of the Income Tax Assessment Act 1997. > SSL debt means a debt incurred under section 1061ZVDA. > student start‑up loan means a loan for which a person qualifies under Part 2AA.2. > voluntary SSL repayment means a payment made to the Commissioner in discharge of an accumulated SSL debt or an SSL debt. It does not include a payment made in discharge of a compulsory SSL repayment amount.