AUSTUDY Regulations (Amendment) (Cth)
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Regulation
1. Commencement
2. Repeal of determination made under subsection 10 (2) of Act
3. Amendment
4. Regulation 5 (Age)
5. Regulation 7 (When is AUSTUDY payable from?)
6. Regulation 8 (AUSTUDY is payable until when?)
7. Regulation 9 (Is AUSTUDY paid for the long vacation?)
8. New regulation 12A
12A. When and to whom is AUSTUDY paid?
9. Regulation 13 (Do assets affect AUSTUDY?)
10. Regulation 19 (How are business assets treated?)
11. Regulation 22 (Excluded: (b) certain students getting pensions and allowances)
12. Regulation 23 (Excluded: (c) students with training agreements)
13. Regulation 27 (Where can secondary students study?)
14. Regulation 29 (Workload: (a) secondary students attending school)
15. Regulation 30 (Workload: (b) secondary students studying at other institutions or by correspondence)
16. Regulation 33 (Where can tertiary students study?)
TABLE OF PROVISIONS —continuedRegulation
17. Regulation 38 (Levels of tertiary courses)
18. Regulation 41 (Previous study: time spent on a course)
19. Regulation 45 (Previous study: postgraduate study)
20. Regulation 46 (Previous study: honours year and Master’s qualifying course)
21. Regulation 48 (Progress: concession (b) illness and circumstances beyond control)
22. New regulation 50
50. Progress: concession (d) study more than 10 years ago
23. Chapter 2 (Who can get AUSTUDY?)
24. Regulation 52 (Recognition of students with disabilities and students getting certain pensions)
25. New regulation 53
53. Students with disabilities and students getting certain pensions: workload
26. Regulation 55 (Students with disabilities and students getting certain pensions: total length of tertiary study)
27. Regulation 58 (Time limit for applying)
28. Regulation 61 (What is the maximum living allowance?)
29. Regulation 63 (Who gets special rate living allowance?)
30. Regulation 64 (Is there additional allowance for a spouse?)
31. Regulation 66 (Is there a minimum rate of allowance?)
32. Regulation 68 (Independent student: (a) age)
33. Regulation 75 (Independent student: (h) refugee)
34. Regulation 80 (Isolated student: (c) special courses of study)
35. Regulation 82 (Effect of student income-test on living allowance)
36. Regulation 86 (What is parental income?)
37. Regulation 87 (What are the deductions for children?)
38. Regulation 88 (How does parental income affect living allowance?)
39. Regulation 90 (Concession to the parental income test: (b) fall in income)
TABLE OF PROVISIONS —continuedRegulation
40. Regulation 91 (Concession to the parental income test: (c) pensions and allowances)
41. Regulation 93 (When does the spouse income test apply?)
42. Regulation 94 (What is the spouse’s income?)
43. Regulation 95 (How does the spouse’s income affect living allowance?)
44. Regulation 96 (Concession to the spouse’s income test: (b) fall in income)
45. Regulation 97 (Concession to the spouse’s income test: (b) pensions and allowances)
46. Regulation 98 (Can students with pensions get AUSTUDY?)
47. Regulation 99 (Who can get the fares allowance?)
48. Regulation 101 (How much is the fares allowance?)
49. Regulation 109 (What changes in circumstances must the Department be told about?)
50. Regulation 110 (How is the Department to be told about changes in circumstances?)
51. Regulation 111B (Exemption from requirement to provide tax file number)
52. Regulation 113 (Definitions)
53. Schedule 1 (Pensions and allowances)
54. Schedule 2 (Institutions that are to be treated as TAFE institutions)
55. Schedule 3 (Special courses)
56. New Schedule 6
57. Transitional provision
SCHEDULE
I, The Governor-General of the Commonwealth of Australia, acting with the advice of the
Federal Executive Council, make the following Regulations under the
Dated 15 December 1993.
BILL HAYDEN
Governor-General
By His Excellency’s Command,
ROSS FREE
Minister for Schools, Vocational Education and Training
____________
1.1 Subject to subregulations 1.2, 1.3, 1.4 and 1.5, these Regulations commence on 1 January 1994.
1.2 Subregulations 7.1 and 51.1 are taken to have commenced on 1 January 1993.
1.3 Regulations 13 and 16 are taken to have commenced on 30 June 1992.
1.4 Subregulations 40.1 and 45.2 are taken to have commenced on 20 March 1993.
1.5 Subregulation 11.3 commences on 20 March 1994.
2.1 The determination made under subsection 10 (2) of the Act on 21 December 1990 is repealed.
3.1 The AUSTUDY Regulations are amended as set out in these Regulations.
4.1 Add at the end:
Subject to subregulation (3), a student is not eligible to get AUSTUDY before the student turns 17 if he or she:
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A student is eligible to get AUSTUDY before
the student turns 17 if he or she is not a dependent child within the meaning
of subsection 5 (4) of the |
5.1 After subregulation 7 (1), insert:
“(1A) If a student resumes study after discontinuing full-time study for more than 1 semester (disregarding a vacation or long vacation), AUSTUDY:
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5.2 Add at the end:
For the purposes of this regulation, if an articulated short course in an articulated short course sequence can be combined with another articulated short course in the sequence, that sequence is taken to be:
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In these Regulations:
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6.1 Subregulation 8 (1):
Omit items (a) and (b) in the table, substitute:
| At the end of 31 December At the end of that day |
| At the end of the last day of study”. |
6.2 Add at the end:
For the purposes of this regulation, if an articulated short course in an articulated short course sequence can be combined with another articulated short course in the sequence, that sequence is taken to be:
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7.1 Paragraph 9 (1) (b):
Omit the paragraph, substitute:
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8.1 Omit the regulation, substitute:
“12A. (1) Subject to subregulation (2), AUSTUDY is paid fortnightly to a student. | |
AUSTUDY is paid to a parent of the student, if:
| |
A parent of the student may request the Department in writing to pay AUSTUDY to the student if:
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The Department must pay AUSTUDY to a student whose parent makes a request in accordance with subregulation (3). | |
Subregulations (2), (3) and (4) do not apply if:
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9.1 Subregulation 13 (1):
Omit the table, substitute:
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(b) Independent—with spouse | $156,800 for student and spouse (except spouse to whom paragraph 97 (a), (b), (ba) or (c) applies) |
(c) Away-from-home | $369,350 for student’s family (except parents3 to whom subregulation 91 (1) or regulation 92 applies) |
(d) Standard | same as for item (c).”. |
10.1 Paragraphs 19 (2) (c) and (d):
Omit the paragraphs, substitute:
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11.1 Subregulation 22 (1):
Omit “group A or B”, substitute “Group A, AA or B”.
11.2 Paragraph 22 (2) (c):
Omit the paragraph, substitute:
if the beneficiary is:
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11.3 After subregulation 22 (2), insert:
A student cannot get AUSTUDY if the student:
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If subregulation (5) applies to a student undertaking a course, the student cannot get AUSTUDY:
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This subregulation applies to a student who:
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11.4 Notes to regulation 22:
Notes 1 and 2:
Omit “education supplement”, substitute “pensioner education supplement”.
12.1 Omit the regulation.
13.1 Subregulation 27 (2):
Omit “or Christmas Island”.
14.1 Note 2 to regulation 29:
Omit the note.
15.1 Subregulation 30 (4):
Omit the subregulation, substitute:
A student is not full-time in a period if the amount of work of the course:
is less than 75% of the normal amount of full-time work for the course in the period.”. |
“(4A) Despite subregulation (4), a student is full-time in a period if the student is enrolled for, and undertaking, in the period a 6-unit full-time course for the New South Wales Higher School Certificate.”. |
15.2 Subregulation 30 (6) table:
Omit:
“
| 10 annual units”, |
substitute:
“ Australian Capital Territory Year 12 Certificate | 100 points”. |
16.1 Subregulation 33 (2):
Omit “or Christmas Island”.
17.1 Paragraph 38 (4) (b):
Omit “, or associate diploma course,”.
17.2 Paragraph 38 (4) (b):
Add at the end:
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17.3 Paragraph 38 (4) (e):
Omit the paragraph.
17.4 Paragraph 38 (4) (f):
Omit “, UG2 or UG3”, substitute “or UG2”.
17.5 Paragraph 38 (4) (g):
Omit the paragraph.
17.6 Subregulation 38 (5):
Omit the subregulation, substitute:
Group C courses are:
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Group D courses are:
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18.1 Subregulation 41 (1):
Omit “A student can get AUSTUDY in a year of study for a tertiary course”, substitute “If a student has not completed a tertiary course, the student can get AUSTUDY in a year of study for a tertiary course”.
18.2 Paragraph 41 (1A) (a):
Omit “, or, except for a circumstance referred to in subregulation (1B), would have been,”.
18.3 Paragraph 41 (1A) (b):
Omit the paragraph, substitute:
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18.4 Subregulation 41 (1A):
Add at the end:
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18.5 After subregulation 41 (2), insert:
“(2A) If a student has completed a tertiary course, the time taken by the student to complete that course is taken, in determining time already spent in full-time study, to be no longer than the minimum time in which the course can be completed.”. |
18.6 Note to regulation 41:
Add at the end:
“ |
19.1 Subregulation 45 (1):
Omit “has been enrolled, for 6 months or more, in”, substitute “has completed”.
20.1 Subregulation 46 (2):
Add at the end:
“ ; |
21.1 Subregulation 48 (1):
After “41 (1)”, insert “and regulation 55”.
21.2 Paragraph 48 (1) (a):
After “failed year”, insert “, or failed part of a year,”.
21.3 Subparagraph 48 (1) (a) (ii):
Omit “contol”, substitute “control”.
21.4 Subparagraph 48 (1) (b) (ii):
Omit “contol”, substitute “control”.
22.1 Omit the regulation, substitute:
No account is taken of a course undertaken more than 10 years ago, unless:
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23.1 Part 4 heading:
Omit the heading, substitute:
“
24.1 Paragraph 52 (1) (c):
Omit the paragraph, substitute:
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24.2 Paragraph 52 (1) (d):
Add at the end:
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24.3 Subregulation 52 (2):
Omit the subregulation, substitute:
The workload and previous study rules set out in:
do not apply to a student referred to in subregulation (1).”. |
24.4 Paragraph 52 (3) (a):
Omit the paragraph, substitute:
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25.1 Omit the regulation, substitute:
The student can get AUSTUDY only if he or she is enrolled to undertake, and undertakes, at least 25% of the normal full-time workload1 for his or her course. | |
____________________________________________ 1. The normal full-time workload is defined in regulation 35.”. |
26.1 Paragraph 55 (2) (a):
Omit the paragraph, substitute:
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26.2 Subparagraph 55 (3) (b) (i):
Omit the subparagraph, substitute:
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27.1 Subregulation 58 (1):
After “closing date”, insert “in the year in which application is made”.
28.1 Paragraph 61 (a):
Omit the paragraph, substitute:
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28.2 Paragraph 61 (b):
Omit “$6,786”, substitute “$6,917”.
28.3 Subparagraph 61 (b) (i):
Omit the subparagraph, substitute:
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28.4 Paragraph 61 (c):
Omit the paragraph, substitute:
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Category | Under 18 years $ | 18 years and over $ | Special rate $ |
Standard | 3,449 | 4,148 | 5,089 |
Independent | 5,694 | 6,296 | 7,649 |
Away-from-home | 5,694 | 6,296 | 7,649”. |
29.1 Subregulation 63 (2):
Omit all the words after “completion or”, substitute “withdrawal, the student commences another course approved for AUSTUDY.”.
30.1 Subregulation 64 (1):
Omit “6,786”, substitute “$6,917”.
30.2 Paragraph 64 (1) (a):
Omit the paragraph, substitute:
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30.3 Subregulation 64 (3):
Omit “the spouse’s income”, substitute “the spouse’s taxable income
within the meaning of subsection 6 (1) of the
30.4 Note to regulation 64:
Omit the note.
31.1 Omit “less than $1,000,”, substitute “less than an annual rate of $1,000,”.
32.1 Omit “24th”, substitute “23rd”.
33.1 Subregulation 75 (1):
Omit the subregulation, substitute:
The student qualifies as independent as a refugee if he or she is the holder, within the meaning of the Migration (1993) Regulations, of a Group 1.3 entry permit (permanent resident (refugee and humanitarian)).”. |
34.1 Paragraphs 80 (1) (a), (b) and (f):
Omit the paragraphs.
35.1 Subregulation 82 (3):
Omit the subregulation, substitute:
In this regulation, |
36.1 Subregulation 86 (1):
Omit the subregulation, substitute:
“(1) Subject to subregulation (7) and regulation 90, parental income for a year of study is the amount calculated using the following formula: where:
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36.2 Subregulation 86 (2):
Omit all the words before paragraph (a), substitute:
The income of a student’s parent comprises:”. |
36.3 Paragraph 86 (2) (c):
Omit the paragraph, substitute:
an amount received:
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36.4 Add at the end:
If, in relation to a student:
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If a student’s parent gives to the
Department a statement by the parent’s employer, or each of the parent’s
employers, of the amount for which tax is payable by the employer, or
employers, under the
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that amount, or the total of those amounts, is taken to be the value of fringe benefits received by the parent. |
For the purposes of this regulation, the fringe benefits received by a student’s parent comprise any or all of the following benefits:
whether the benefits are received in or outside Australia. |
In these Regulations: |
37.1 Subparagraph 87 (1) (b) (ii):
Omit “24”, substitute “23”.
37.2 Subparagraphs 87 (1) (c) (iii) and (iv):
Omit the subparagraphs, substitute:
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38.1 Subregulation 88 (1):
Omit “$21,150”, substitute “$21,300”.
38.2 Subregulation 88 (2):
Omit “$21,150”, substitute “$21,300”.
39.1 Subregulation 90 (1):
Omit the subregulation, substitute:
If the circumstances described in subregulation (4) apply to a student, for the purposes of the calculation of parental income under regulation 86:
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40.1 Paragraph 91 (1) (c):
Omit the paragraph, substitute:
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40.2 After subregulation 91 (1), insert:
“(1A) The
parental income test is not applied in the calculation of the student’s
living allowance if the parent is entitled to a Health Care Card issued by
the Department of Social Security for the purposes of the |
41.1 Paragraph 93 (2) (a):
Omit the paragraph, substitute:
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42.1 Subregulation 94 (1):
Omit the subregulation, substitute:
Subject to subregulation (1A) and regulation 96, the income of a student’s spouse for a year of study comprises:
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42.2 After subregulation 94 (1), insert:
“(1A) If, in relation to a student:
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“(1B) If
a spouse gives to the Department a statement by the spouse’s employer, or
each of the spouse’s employers, of the amount for which tax is payable by the
employer, or employers, under the
that amount, or the total of those amounts, is taken to be the value of fringe benefits received by the spouse. |
“(1C) For the purposes of this regulation, the fringe benefits received by a spouse comprise any or all of the following benefits:
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whether the benefits are received in or outside Australia.”. |
43.1 Subregulations 95 (1) and (2):
Omit “$13,300”, substitute “$13,400”.
44.1 Subregulation 96 (1):
Omit the subregulation, substitute:
If the circumstances described in subregulation (4) apply to a student, for the purposes of the calculation of the income of the student’s spouse in regulation 94:
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45.1 Paragraph 97 (a):
Omit the paragraph, substitute:
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45.2 Paragraph 97 (ba):
Omit the paragraph, substitute:
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45.3 Add at the end:
“(1A) The
income of a spouse is disregarded in the calculation of the student’s living
allowance if the spouse is entitled to a Health Care Card issued by the
Department of Social Security for the purposes of the |
46.1 Subregulation 98 (1):
Omit “Group A or B”, substitute “Group A, AA or B”.
47.1 Paragraph 99 (1) (b):
Omit the paragraph, substitute:
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47.2 Paragraph 99 (1A) (c):
Omit the paragraph, substitute:
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47.3 Add at the end:
“(4) In these Regulations, |
48.1 Paragraph 101 (4) (a):
Omit the paragraph, substitute:
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48.2 Paragraph 101 (4) (b):
Omit from the table “42.2 cents”, substitute “45.7 cents”.
48.3 Paragraph 101 (4) (b):
Omit from the table “51.2 cents”, substitute “51.8 cents”.
48.4 Paragraph 101 (4) (b):
Omit from the table “53.9 cents”, substitute “53.4 cents”.
48.5 Paragraph 101 (4) (b):
Omit from the table “57.4 cents”, substitute “55.9 cents”.
48.6 Add at the end:
“(6) In these Regulations, |
49.1 Subparagraph 109 (1) (a) (vii):
Omit the subparagraph.
49.2 Subregulation 109 (1):
Add at the end:
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50.1 Omit “signing a statement”, substitute “stating the change in writing, signing the statement.”.
51.1 Paragraph 111B (1) (e):
Omit the paragraph, substitute:
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51.2 Paragraph 111B (2) (a):
Omit “paragraph (1) (a), (c) or (d)”, substitute “paragraph (1) (a) or (c)”.
51.3 Paragraph 111B (2) (b):
Omit “paragraph (1) (e)”, substitute “paragraph (1) (d)”.
51.4 Paragraph 111B (2) (c):
Omit “paragraph (1) (f)”, substitute “paragraph (1) (e)”.
51.5 Paragraph 111B (2) (d):
Omit “paragraph (1) (g)”, substitute “paragraph (1) (f)”.
51.6 Subregulation 111B (3):
Omit “Paragraph (1) (f)”, substitute “Paragraph (1) (e)”.
52.1 Subregulation (1), Index:
Insert each of the following expressions in the appropriate alphabetical position, determined on a letter-by-letter basis:
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53.1 Group A, item 2:
Omit “Age service pension”, substitute “Service pension (age)”.
53.2 Group A, item 7:
Omit “Partner service pension—if husband gets age service pension”, substitute “Service pension (partner)—if husband gets service pension (age)”.
53.3 Group A:
Add at the end:
“8 | Mature age allowance | (Part 2.12A of the |
9 | Mature age partner’s allowance | (Part 2.12A of the |
10 | Rehabilitation allowance paid under Part 35 of Schedule 1A to the | (Part 2.10 of the |
53.4 Group B, item 2:
Omit “Carer service pension”, substitute “Service pension (carer)”.
53.5 Group B, item 5:
Omit “Invalidity service pension”, substitute “Service pension (invalidity)”.
53.6 Group B, item 10:
Omit “Wife pension”, substitute “Service pension (wife)”.
53.7 Group B:
Add at the end:
“12 | Special benefit | (Part 2.15 of the |
54.1 Omit “AUSTRALIAN CAPITAL TERRITORY”, substitute:
“PART 1—AUSTRALIAN CAPITAL TERRITORY”.
54.2 Part 1:
Insert each of the following names of institutions in the appropriate alphabetical position, determined on a letter-by-letter basis:
“Computer Power Training Institute
Stephanie Roberts International School of Beauty”.
54.3 Omit “NEW SOUTH WALES”, substitute:
“PART 2—NEW SOUTH WALES”.
54.4 Part 2:
Omit “Passmore’s Business College”.
54.5 Part 2:
Insert each of the following names of institutions in the appropriate alphabetical position, determined on a letter-by-letter basis:
“Aerospace Aviation
Airtex Aviation Academy
Alpha Beta Colleges
Australian Institute of Counselling in Addictions
Australian Institute of Music
Axis Aviation
Barton Business College
Bensons Institute of Hospitality
Billy Blue School of Graphic Design and Advertising
Blue Mountains International Hotel Management School
Bridge Business College
Burwood Computer College
Careers English and Business College
Centre for Agency Licensing Education
Coffs Harbour Business College
College of Advanced Secretarial Studies
College of Somatic Studies
Computer Power
Email Training Services
Five Star Hospitality Group
Hayton Travel Training
Hunter Valley Training Company
Hurlstone Marrickville Business College
Informatics Institute
Insearch Institute of Commerce
International College of Music
International Wing Chun Academy
Kenvale College
Lynwood-Brent College
Macleay College
Metropolitan Business College
Newcastle Advanced School of Beauty Therapy
NSW Business College
Power Business College
Professional Business Colleges of Australia
Regent Business College
School of Childcare, Health & Community Studies”.
54.6 Omit “NORTHERN TERRITORY”, substitute:
“PART 3—NORTHERN TERRITORY”.
54.7 Omit “QUEENSLAND”, substitute:
“PART 4—QUEENSLAND”.
54.8 Part 4:
Insert each of the following names of institutions in the appropriate alphabetical position, determined on a letter-by-letter basis:
“Academy of Natural Therapies
Achievers Business College
Air Training Centre
Australian College of Natural Medicine
Baptist Theological College of Queensland
Bible College of Queensland
Brisbane College of Theology
Brisbane School of Hairdressing
Burdekin Rural Education Centre
Business and Commercial College
Chopperline Flight Training
Christian Heritage College
Commercial Studies Centre
Computer Power Training Institute
Concept Business College
Fogarty’s Aviation Academy
Gold Coast Business Academy
Gold Coast College of Business
Jennifer Rose Business Academy
Jubilee International Bible College
Kelly Business College
Kenmore Christian College
Logan City Business Academy
Longreach Rural Training School
Lower Burdekin Rural Training School
Matters In Gray—School of Hairdressing
Nanny School
Pan Pacific Hotel Career Development Institute
Phoenix Air Training Services
Queensland Aerospace Training College
Queensland Commercial College
Queensland School of Professional Hairdressing
Ross Adams School of Hairdressing
Royal Queensland Rural Training School
South Queensland Rural Training School
Sunshine Coast Business Academy
The Advertising Academy
The Office Business Academy
The Southport College of Business
Top Office Personnel
Verona Therapy & Beauty Clinic
Wendy Le Noble and Co.”.
54.9 Omit “SOUTH AUSTRALIA”, substitute:
“PART 5—SOUTH AUSTRALIA”.
54.10 Part 5:
Insert each of the following names of institutions in the appropriate alphabetical position, determined on a letter-by-letter basis:
“Adelaide Central School of Art
Adelaide College of Divinity (Parkin-Wesley)
Adelaide Hospitality School
AFTA Travel College
Barkley’s School of Hairdressing
Bible College of South Australia
Burleigh College
Clements School of Management
Clip Joint Academy of Hairdressing
Computer Power Training Institute
Comskill Inc.
Heather Langton Academy of Beauty Therapy”.
54.11 Omit “VICTORIA”, substitute:
“PART 6—VICTORIA”.
54.12 Part 6:
Insert each of the following names of institutions in the appropriate alphabetical position, determined on a letter-by-letter basis:`
“Apollo Bay Community Centre
Australian Academy of Business Studies
Australian Academy of Hairdressing
Australian Chamber of Manufacture
Australian College of Hair and Beauty
Australian College of Travel and Hospitality
Centre of Excellence
Chalmers Business College
Computer Power Training Institute
Computer Training Institute
Electrical and Electronic Centre
Elly Lukas Beauty Therapy College
Emerson Office Training
Gippsland Business College
Marcus Oldham Farm Management College
Melbourne College of Hair and Beauty
Melbourne Learning Centre
Melbourne School of Art and Photography
Natural Skin Care College
Photography Studies College
Pivot Point Hairdressing College
Prue Acton School of Fashion and Design
South Barwon Employment Skills Centre
Taylor’s Institute of Advanced Studies
Upper Yarra Community House
Victoria Business College
Victoria International College”.
54.13 Omit “WESTERN AUSTRALIA”, substitute:
“PART 7—WESTERN AUSTRALIA”.
54.14 Part 7:
Omit “Australian Business College” and “Olympia Business College”.
Insert in each of the following names of institutions the appropriate alphabetical position, determined on a letter-by-letter basis:
“Alexander College
Australian College of Beauty Therapy
Australian International College of Commerce
Australian Nanny School
City Business College
Computer Power Training Institute
Esperance College
Hedland College
Kalgoorlie College
Karratha College
Montessori World Educational Institute
Perth Centre For Approved Christian Studies
Perth Commercial College
Receptionist Services Training College
Tabor College
WA International College”.
55.1 Omit the Schedule.
56.1 Add at the end the Schedule set out in the Schedule to these Regulations.
57.1 Subject to the AUSTUDY Regulations as in force at any time after the commencement of these Regulations, a secondary student who, immediately before the commencement of these Regulations, qualified for:
(a) an away-from-home living allowance as an isolated student of a special course of study described in Schedule 3 of the AUSTUDY Regulations as in force immediately before the commencement of these Regulations; or
(b) an allowance under the Assistance for Isolated Children Scheme for a special course of study referred to in paragraph (a);
is taken to qualify for the allowance mentioned in paragraph (a) until he or she completes the course as if the amendment of regulation 80 made by these Regulations had not been made.
________________
“SCHEDULE 6
FRINGE BENEFITS
PART 1–PRELIMINARY
Clause
1. Definitions
2. Foreign currency rates to be used in calculations
PART 2–CAR BENEFITS
3. Definitions
4. Car benefits
5. Exempt car benefits
6. Method of valuing car benefits
PART 3–HEALTH INSURANCE BENEFITS
7. Health insurance benefits
8. Value of health insurance benefits
PART 4–HOUSING BENEFITS
9. Definitions
10. Housing benefits
11. Exempt housing benefits
12. Method of valuing housing benefits
PART 5–LOAN BENEFITS
13. Definitions
14. Loan benefits
15. Exempt loan benefits
16. Method of valuing loan benefits
17. What is a housing loan?
18. What is a relevant interest?
PART 6–SCHOOL FEES BENEFITS
19. Definition
20. School fees benefits
21. Value of school fees benefits
“SCHEDULE 6 Subregulations 86 (9)
and 94 (1C)
“FRINGE BENEFITS
“PART 1—PRELIMINARY
In this Schedule, unless the contrary intention appears:
(a) means a student’s parent or a student’s spouse who is in employment; and
(b) includes a person who:
(i) holds or performs the duties of an appointment, office or position under the Constitution or under a law of the Commonwealth or of a State or Territory; and
(ii) is otherwise in the employment of the Commonwealth or of a State or Territory; and
(iii) is a member of the Commonwealth Parliament or of a State Parliament or a Territory legislature;
(a) means a person who pays, or is liable to pay, salary or wages to an employee; and
(b) includes:
(i) in the case of an unincorporated body of persons, except a partnership—the manager or other principal officer of that body; and
(ii) in the case of a partnership—each partner; and
(iii) the Commonwealth or a State or Territory or an authority of the Commonwealth or of a State or Territory;
(a) a place where the person resides; or
(b) a place where the person has sleeping accommodation;
whether on a permanent or temporary basis and whether or not on a shared basis;
‘recipient’ means a student’s parent or a student’s spouse;
(1) If the value of a fringe benefit is expressed in a foreign currency, the value of the fringe benefit is to be calculated in Australian currency using the market exchange rate for 1 July in the relevant fringe benefits year.
If there is no market exchange rate for 1 July in the relevant fringe benefits year, the market exchange rate to be used is the market exchange rate that applied on the last working day before that 1 July.”.
“PART 2—CAR BENEFITS
“
In this Part, unless the contrary intention appears:
‘arrangement’ means:
(a) an agreement, arrangement, understanding, promise or undertaking:
(i) whether express or implied; and
(ii) whether or not enforceable, or intended to be enforceable, by legal proceedings; and
(b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise;
(a) a car; and
(b) an employee or an associate of an employee;
means use of the car by the employee or associate that is not exclusively within the employee’s employment;
(a) travel by the employee between:
(i) the employee’s place of residence; and
(ii) the employee’s place of employment or any other place from, or at, which the employee performs the duties of his or her employment; or
(b) travel by the employee that is incidental to travel in the course of performing the duties of his or her employment.
(1) An employee receives a car benefit if:
(a) a car under the control of another person (in this Part called
‘the provider’ ):
(i) is applied to a private use by the employee or an associate of the employee; or
(ii) is taken under subclause (2), (3) or (4) to be available for the private use of the employee or an associate of the employee; and
(b) either:
(i) the provider is the employer, or an associate of the employer, of the employee; or
(ii) the car is applied or available in that way under an arrangement between:
(A) the provider or another person; and
(B) the employer or an associate of the employer.
A car is taken to be available at a particular time for the private use of the employee or an associate of the employee if:
(a) the car is under the control of a person who is:
(i) the employer; or
(ii) an associate of the employer; or
(iii) another person with or for whom the employer or associate has an arrangement relating to the use or availability of the car; and
(b) the car is garaged or kept at or near a place of residence of the employee or of an associate of the employee.
A car is taken to be available at a particular time for the private use of the employee or an associate of the employee if:
(a) the car is held by a person who is:
(i) the employer; or
(ii) an associate of the employer; or
(iii) another person with or for whom the employer or associate has an arrangement relating to the use or availability of the car; and
(b) the car is not at business premises of:
SCHEDULE— continued
(i) the employer; or
(ii) an associate of the employer; or
(iii) some other person with or for whom the employer or associate has an arrangement relating to the use or availability of the car; and
(c) either:
(i) the employee is entitled to apply the car to a private use at that time; or
(ii) the employee is not performing the duties of his or her employment at that time and has custody or control of the car; or
(iii) an associate of the employee is entitled to use the car at that time; or
(iv) an associate of the employee has control of the car at that time.
For the purposes of subclause (3), if a prohibition on the use of a car, or on the application of a car for a private use, by a person is not consistently enforced, the person is taken to be entitled to use the car, or to apply the car to a private use, despite the prohibition.
For the purposes of this clause, a car that is let on hire to a person under a hire-purchase agreement is taken:
(a) to have been purchased by the person when the person first took the car on hire; and
(b) to have been owned by the person in the fringe benefits year concerned.
A reference in this Part to a car held by the provider does not include a reference to:
(a) a taxi let on hire to the provider; or
(b) a car let on hire to the provider under an agreement of a kind that is ordinarily entered into by persons taking cars on hire on an hourly, daily, weekly or other short-term basis.
Paragraph (6) (b) does not apply if the car has been, or may reasonably be expected to be, on hire under successive agreements of a kind that results in substantial continuity of the hiring of the car.
(1) A car benefit provided in respect of the employment of the employee is an exempt car benefit if:
(a) the car is:
(i) a taxi, panel van or utility truck; or
(ii) any other road vehicle designed to carry a load of less than 1 tonne (other than a vehicle designed for the principal purpose of carrying passengers); and
(b) the only private use of the car at a time when the benefit was provided was:
(i) work-related travel of the employee; or
(ii) other minor, infrequent and irregular private use by the employee or an associate of the employee.
A car benefit provided as a result of the employment of the employee is an exempt car benefit if the car was unregistered when the car was under the control of the employee.
“
(1) The value of a car benefit is calculated as follows:
Step 1 . Work out the engine capacity of the car and go to the relevant Part of the Car Benefits Value Table.
Step 2 . Work out how old the car is and go to the relevant row in the Table.
Step 3 . Work out how many complete months in the relevant fringe benefits year the person had or will have the car benefit and go to the relevant column in the Table: the number set out at the intersection of that row and thatcolumn is
the value of the car benefit for the period of use or availability.
[Note: If the person is a member of a couple, the value of the car benefit must be halved in certain circumstances (see subclause (3).]
| CAR BENEFITS VALUE TABLE | |||||||||||||
| Item | Car age (in years) | Period of use (in completed months) | |||||||||||
| PART A—Car engine size up to 1600cc | |||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | ||
| 1 | 1 | $ 93.8 | $ 188 | $ 281 | $ 376 | $ 469 | $ 563 | $ 656 | $ 750 | $ 844 | $ 938 | $ 1031 | $ 1125 |
2 | 2 | 83.6 | 168 | 252 | 336 | 420 | 504 | 588 | 672 | 756 | 840 | 923.8 | 1008 |
3 | 3 | 74.2 | 148 | 223 | 297 | 371 | 445 | 520 | 594 | 668 | 742 | 816.4 | 890.6 |
4 | 4 | 64.5 | 129 | 193 | 258 | 322 | 387 | 451 | 516 | 580 | 645 | 709 | 773.4 |
5 | 5 | 54.7 | 109 | 164 | 219 | 273 | 328 | 383 | 438 | 492 | 547 | 601.6 | 656.3 |
6 | 6 | 44.9 | 89.8 | 135 | 180 | 225 | 270 | 314 | 359 | 404 | 449 | 494.1 | 539.1 |
7 | 7 | 35.2 | 70.3 | 105 | 141 | 176 | 211 | 246 | 281 | 316 | 352 | 386.7 | 421.9 |
8 | 8 | 25.4 | 50.8 | 76.2 | 102 | 127 | 152 | 178 | 203 | 229 | 254 | 279.3 | 304.7 |
9 | 9 | 15.6 | 31.3 | 46.9 | 62.5 | 78.1 | 93.8 | 109 | 125 | 141 | 156 | 171.9 | 187.5 |
10 | 10+ | 5.86 | 11.7 | 17.6 | 23.4 | 29.3 | 35.2 | 41 | 46.9 | 52.7 | 58.6 | 64.45 | 70.31 |
| PART B—Car engine size 1601cc to 2850cc | ||||||||||||||
11 | 1 | 229 | 458 | 688 | 917 | 1146 | 1375 | 1604 | 1833 | 2063 | 2292 | 2521 | 2750 | |
12 | 2 | 210 | 422 | 633 | 844 | 1055 | 1266 | 1477 | 1688 | 1898 | 2109 | 2320 | 2531 | |
13 | 3 | 193 | 385 | 578 | 771 | 964 | 1156 | 1349 | 1542 | 1734 | 1927 | 2120 | 2313 | |
14 | 4 | 174 | 349 | 523 | 698 | 872 | 1047 | 1221 | 1396 | 1570 | 1745 | 1919 | 2094 | |
15 | 5 | 156 | 313 | 469 | 625 | 781 | 938 | 1094 | 1250 | 1406 | 1563 | 1719 | 1875 | |
16 | 6 | 138 | 276 | 414 | 552 | 690 | 828 | 966 | 1104 | 1242 | 1380 | 1518 | 1656 | |
17 | 7 | 120 | 240 | 359 | 479 | 599 | 719 | 839 | 958 | 1078 | 1198 | 1318 | 1438 | |
18 | 8 | 102 | 203 | 305 | 406 | 508 | 609 | 711 | 813 | 914 | 1016 | 1117 | 1219 | |
19 | 9 | 83.3 | 167 | 250 | 333 | 417 | 500 | 583 | 667 | 750 | 833 | 916.7 | 1000 | |
20 | 10+ | 65.1 | 130 | 195 | 260 | 326 | 391 | 456 | 521 | 586 | 651 | 716.1 | 781.3 | |
| PART C—Car engine size more than 2850cc | ||||||||||||||
21 | 1 | 354 | 708 | 1063 | 1417 | 1771 | 2125 | 2479 | 2833 | 3188 | 3542 | 3896 | 4250 | |
22 | 2 | 327 | 656 | 984 | 1313 | 1641 | 1969 | 2297 | 2625 | 2953 | 3281 | 3609 | 3938 | |
23 | 3 | 302 | 604 | 906 | 1208 | 1510 | 1813 | 2115 | 2417 | 2719 | 3021 | 3323 | 3625 | |
24 | 4 | 276 | 552 | 828 | 1104 | 1380 | 1656 | 1932 | 2208 | 2484 | 2760 | 3036 | 3313 | |
25 | 5 | 250 | 500 | 750 | 1000 | 1250 | 1500 | 1750 | 2000 | 2250 | 2500 | 2750 | 3000 | |
26 | 6 | 224 | 448 | 672 | 896 | 1120 | 1344 | 1568 | 1792 | 2016 | 2240 | 2464 | 2688 | |
27 | 7 | 198 | 396 | 594 | 792 | 990 | 1188 | 1385 | 1583 | 1781 | 1979 | 2177 | 2375 | |
28 | 8 | 172 | 344 | 516 | 688 | 859 | 1031 | 1203 | 1375 | 1547 | 1719 | 1891 | 2063 | |
29 | 9 | 146 | 292 | 438 | 583 | 729 | 875 | 1021 | 1167 | 1313 | 1458 | 1604 | 1750 | |
30 | 10+ | 120 | 240 | 359 | 479 | 599 | 719 | 839 | 958 | 1078 | 1198 | 1318 | 1438 | |
If:
(a) the person is a member of a couple; and
(b) the person’s partner receives a car benefit in the relevant fringe benefits year; and
(c) the person’s and the partner’s car benefits relate to the same car for the same period;
the value of the car benefit is halved.
“PART 3—HEALTH INSURANCE BENEFITS
“
If:
(a) a person pays an amount to a private health insurance fund, either directly or indirectly, for the benefit of a recipient; and
(b) the amount is for the cost of private health insurance; and
(c) the private health insurance covers:
(i) the recipient; or
(ii) the recipient’s partner; or
(iii) a dependant of the recipient or of the recipient’s partner;
the payment is taken to be a health insurance benefit provided by the person to the recipient.
“
The value of a health insurance benefit is the amount of the payment that constitutes the health insurance benefit.
“PART 4—HOUSING BENEFITS
“
In this Part, unless the contrary intention appears:
(a) an area that:
(i) is situated in an area described in Schedule 2 to the
Income Tax Assessment Act 1936 ; and(ii) is an urban centre with a census population of 28,000 or more; or
(b) another area that is an urban centre with a census population of 14,000 or more;
See paragraph 12 (7) (c).]
(a) mature persons or disadvantaged persons and dependent children of mature persons or disadvantaged persons; and
(b) persons the duties of whose employment consist of, or consist principally of, caring for persons referred to in paragraph (a); and
(c) partners and children of persons referred to in paragraph (b);
‘unit of accommodation’ includes:
(a) a house, flat or home unit; and
(b) accommodation in a house, flat or home unit; and
(c) accommodation in a hotel, hostel, motel or guesthouse; and
(d) accommodation in a bunkhouse or other living quarters; and
(e) accommodation in a ship, vessel or floating structure; and
(f) a caravan or other mobile home;
A housing right granted by a person to a recipient is taken to be a housing benefit provided by the person to the recipient.
“
If, in a period:
(a) the employer of a recipient is:
(i) the Commonwealth, or a State or Territory, or a Commonwealth, State or Territory authority; or
(ii) a religious institution; or
(iii) a non-profit company;
whose activities consist of, or include, caring for mature persons or disadvantaged persons; and
(b) the duties of the recipient’s employment consist of, or consist principally of, caring for mature or disadvantaged persons; and
(c) in the performance of those duties the recipient lives, together with mature persons or disadvantaged persons, in residential premises of the employer; and
(d) the fact that the recipient lives in those premises is directly related to the provision, in the course of the performance of the duties of the recipient’s employment, of care to the mature persons or disadvantaged person living in those premises;
any benefit arising from the provision in that period of that accommodation to the recipient, or to the recipient and a partner or dependent of the recipient who resides in those premises with the recipient, is an exempt housing benefit.
“
(1) The value of a housing benefit is calculated as follows:
Step 1. Work out the location of the unit of accommodation and go to the appropriate row of the Housing Benefits Value Table.
Step 2. Work out the type of accommodation and go to the appropriate column in the Table: the number set out at the intersection of that row and that column is the amount ofthe weekly market rent of the unit of accommodation.
If the recipient is a member of a couple, the weekly market rent is to be halved in certain circumstances (see subclause (4).]
Step 3. Work out how many complete weeks in the relevant fringe benefits year the unit of accommodation was, or will be, available to the recipient.
Step 4. Multiply the weekly market rent of the unit of accommodation by the number obtained in Step 3: the result isthe provisional value of the housing benefit .
Step 5. Work out the allowable rent for the unit of accommodation in the relevant fringe benefits year using subclause (3).
[Note: If the recipient is a member of a couple, the allowable rent is to be halved in certain circumstances (see subclause (4).]
Step 6. Take the allowable rent away from the provisional value of the housing benefit: the result isthe value of the housing benefit .
The following table is to be used in calculating the value of housing benefit:
| |||
| |||
| House, flat or | home unit |
|
3 or more bedrooms $ |
|
| |
|
|
|
|
Non- metropolitan |
|
|
|
location |
|
|
|
Outside Australia |
|
|
|
For the meaning of ‘metropolitan’, ‘non-metropolitan location’ and ‘special housing location’, see subclauses (5), (6) and (7).]
The allowable rent is the amount of rent that is or was payable for the unit of accommodation in the relevant fringe benefits year by:
(a) if the recipient is not a member of a couple—the recipient; or
(b) if the recipient is a member of a couple—the recipient and the recipient’s partner.
“(4) If:
(a) the recipient is a member of a couple; and
(b) the recipient’s partner receives a housing benefit in the relevant fringe benefits year; and
(c) the recipient’s and the recipient’s housing benefits relate to the same unit of accommodation for the same period;
the weekly market rent obtained in Step 2 in subclause (1) and the allowable rent obtained in Step 5 in that subclause are both halved.
Canberra and the capital of each State, and of the Northern Territory, are metropolitan locations.
A unit of accommodation is in a non-metropolitan location if the unit of accommodation:
(a) is in Australia; and
(b) is not in a metropolitan location; and
(c) is not in a special housing location.
A unit of accommodation is in a special housing location if the unit is in Australia and one of the following paragraphs applies to it:
(a) it is in an area that is:
(i) described in Schedule 2 to the
Income Tax Assessment Act 1936 ; and(ii) an urban centre with a census population of less than 28,000;
(b) it is in an area that is:
(i) not described in Schedule 2 to the
Income Tax Assessment Act 1936 ; and(ii) an urban centre with a census population of less than 14,000;
(c) at the date of commencement of these Regulations, it is not:
(i) less than 40 kilometres, by the shortest practicable surface route, from the centre point of an eligible urban area with a census population of less than 130,000; or
(ii) less than 100 kilometres, by the shortest practicable surface route, from the centre point of an eligible urban area with a census population of more than 130,000.
For the purposes of paragraph (7) (c),
the distance, by the shortest practicable surface route, between a location (in
this subclause called
(a) if there is only 1 location within the eligible urban area from which distances between the eligible urban area and other places are usually measured—the distance, by the shortest practicable surface route, between the tested location and that location; and
(b) if there are 2 or more locations within the eligible urban area from which distances between parts of the eligible urban area and other places are usually measured—the distance, by the shortest practicable surface route, between the tested location and the location that is the principal location of those parts.
“PART 5—LOAN BENEFITS
“
“13. In this Part, unless the contrary intention appears:
(a) that is, or is a part of, a building; and
(b) that consists wholly or substantially of residential accommodation;
‘loan’ includes:
(a) an advance of money; and
(b) the provision of credit or any other form of financial accommodation; and
(c) the payment of an amount on account of, on behalf of or at the request of a person where there is an obligation (whether expressed or implied) to repay the amount; and
(d) a transaction (whatever its terms or form) that in substance gives effect to an advance of money;
‘stratum unit’ , in relation to a dwelling, means a unit:
(a) on a unit plan registered under a law of a State or Territory that provides for the registration of titles of a kind known as strata titles or unit titles; and
(b) that comprises:
(i) a part of a building that contains the dwelling and is a flat or home unit; or
(ii) a part of a parcel of land and the building containing the dwelling is constructed on that part.
(1) If
a person (in this clause called
For the purposes of this clause, if:
(a) a debtor is under an obligation to pay or repay an amount (in this subclause called
‘the principal amount’ ) to another person (in this subclause called‘the creditor’ ); and
(b) the principal amount is not the whole or a part of the amount of a loan; and
(c) after the due date for payment or repayment of the principal amount, the whole or part of the principal amount remains unpaid;
the following provisions have effect:
(d) the creditor is taken, immediately after the due date, to have made a loan (in this clause called
‘the notional loan’ ) of the principal amount to the debtor;(e) at any time when the debtor is under an obligation to repay any part of the principal amount, the debtor is taken to be under an obligation to repay that part of the notional loan;
(f) the notional loan is taken to have been made:
(i) if interest accrues on so much of the principal amount as remains from time to time unpaid—at the rate of interest at which that interest accrues; or
(ii) in any other case—at a nil rate of interest.
Subject to subclause (4), a loan is a deferred interest loan if interest is payable on the loan at a rate that exceeds nil.
A loan is not a deferred interest loan if:
(a) the whole of the interest is due for payment within 6 months after the loan is made; or
(b) all of the following conditions are satisfied:
(i) interest on the loan is payable by instalments;
(ii) the intervals between instalments do not exceed 6 months;
(iii) the first instalment is due for payment within 6 months after the loan is made.
For the purposes of this clause, if the
provider makes a deferred interest loan (in this subclause called
(a) the provider is taken, at the end of:
(i) the period of 6 months beginning on the day on which the principal loan was made; and
(ii) each subsequent period of 6 months;
to have made a notional loan to the recipient;
(b) the amount of the loan is taken to be equal to the amount by which the interest (in this subclause called
‘the accrued interest’ ) that has accrued on the principal loan in respect of the period exceeds any amount paid in relation to the accrued interest before the end of the period;(c) if any part of the accrued interest becomes payable, or is paid, after the time when the notional loan is taken to have been made, the notional loan is taken to be reduced accordingly;
(d) the notional loan is taken to have been made at a nil rate of interest.
Paragraph (5) (a) only applies to a period of 6 months if the recipient is under an obligation during the whole of the period to repay the whole or a part of the principal loan.
For the purposes of this Part, if no interest is payable in relation to a loan, a nil rate of interest is taken to be payable in relation to the loan.
“
(1) A loan is an exempt loan benefit if:
(a) the loan is made by a provider who carries on a business that consists of, or includes, making loans to members of the public; and
(b) the rate of interest payable in respect of the loan:
(i) is specified in a document in existence at the time the loan is made; and
(ii) is not less than the rate of interest in respect of a similar arm’s length loan made by the provider, at or about that time, to a member of the public in the ordinary course of carrying on that business; and
(iii) cannot be varied.
A loan is an exempt loan benefit if:
(a) the loan is made by a provider who carries on a business that consists of, or includes, making loans to members of the public; and
(b) the interest rate payable from time to time for the loan is not less than the rate applicable to a comparable arm’s length loan made by the provider to another person in the ordinary course of carrying on that business.
A loan is an exempt loan benefit if:
(a) the loan consists of an advance to a recipient by a provider who is an employer of the recipient; and
(b) the sole purpose of the making of the loan is to enable the recipient to meet the expenses incurred by the recipient:
(i) in the course of performing the duties of that employment; and
(ii) not later than 6 months after the loan is made; and
(c) the amount of the loan is not substantially greater than the amount of those expenses that could reasonably be expected to be incurred by the recipient; and
(d) the recipient is required:
(i) to account to the employer, not later than 6 months after the loan is made, for expenses met from the loan; and
(ii) to repay (whether by set-off or otherwise) any amount not so accounted for.
A loan is an exempt loan benefit if:
(a) the loan consists of an advance to a recipient by a provider who is an employer of the recipient; and
(b) the sole purpose of the making of the loan is to enable the recipient to pay any of the following amounts payable by the recipient in respect of accommodation:
(i) a rental bond;
(ii) a security deposit in respect of electricity, gas or telephone services;
(iii) any similar amount; and
(c) the recipient is required to repay (whether by set-off or otherwise) the loan not later than 12 months after the loan is made.
“
(1) The value of a loan benefit is calculated as follows:
Step 1. Work out whether the loan is a housing loan or another type of loan.
For the meaning of housing loan, see clause 18.]
Step 2. Work out the notional rate of interest for the loan using subclause (2) or (3).
Step 3. Work out the actual rate of interest for the loan in the relevant fringe benefits year using subclause (4).
Step 4. Work out whether the actual rate of interest exceeds the notional rate of interest.
Step 5. If the actual rate of interest is equal to or exceeds the notional rate of interest, the value of the loan benefit is nil.
[Note: If the value of the loan benefit is nil, the remainder of this subclause does not apply.]
Step 6. If the actual rate of interest is less than the notional rate of interest, take the actual rate of interest away from the notional rate of interest.
Step 7. Work out the amount of the loan (both the principal and interest) that is outstanding in the relevant fringe benefits year using subclause (5).
Step 8. Multiply the rate of interest obtained in Step 6 and the amount obtained in Step 7: the result isthe interim value of the loan .
Step 9. Work out how many complete weeks in the relevant fringe benefits year the person had, or will have, the loan: the result isthe number of allowable weeks .
Step 10. Apply the formula:
Step 11. The amount obtained by applying the formula in Step 10 isthe value of the loan benefit .
[Note: If the recipient is a member of a couple, the value of the loan benefit is to be halved in certain circumstances (see subclause (6).]
The notional rate of interest for the fringe benefits year beginning on 1 April 1992 is:
(a) 11% for a housing loan; and
(b) 14.75% for a loan of any other kind.
The notional rate of interest for the fringe benefits year beginning on 1 April 1993 is:
(a) 9.9% for a housing loan; and
(b) 12.92% for any other loan.
The actual rate of interest for the loan is:
(a) if the loan starts after 1 April in the relevant fringe benefits year—the rate of interest payable under the loan on the day on which the loan starts; and
(b) in any other case–the rate of interest payable under the loan on 1 April in the relevant fringe benefits year.
The amount of the loan that is outstanding is:
(a) if the loan start after 1 April in the relevant fringe benefits year–the amount outstanding on the day on which the loan starts; and
(b) in any other case–the amount outstanding on 1 April in the relevant fringe benefits year.
If:
(a) the recipient is a member of a couple; and
(b) the recipient’s partner receives a loan benefit in the relevant fringe benefits year; and
(c) the recipient’s and the partner’s loan benefits relate to the same loan;
the value of the loan benefit obtained in Step 11 in subclause (1) is halved.
A loan is taken to be a housing loan if:
(a) the loan is made to, or used by, a recipient (whether in his or her own right or jointly with his or her partner) wholly:
(i) to enable the recipient to acquire a relevant interest in land on which a dwelling or a building containing a dwelling is to be constructed; or
For the meaning of relevant interest, see clause 17.]
(ii) to enable the recipient to acquire a relevant interest in land and construct, or complete the construction of, a dwelling or a building containing a dwelling on the land; or
(iii) to enable the recipient to construct, or complete the construction of, a dwelling or a building containing a dwelling on land in which the recipient held a relevant interest; or
(iv) to enable the recipient to acquire a relevant interest in land on which there was a dwelling or a building containing a dwelling; or
(v) to enable the recipient to acquire a relevant interest in a stratum unit in relation to a dwelling; or
(vi) to enable the recipient to extend a building that:
(A) is a dwelling or contains a dwelling; and
(B) is constructed on land in which the recipient held a relevant interest:
by adding a room, or part of a room, to the building or the part of the building containing the dwelling, as the case may be; or
(vii) if the recipient held a relevant interest in a stratum unit in relation to a dwelling—to enable the recipient to extend the dwelling by adding a room or part of a room to the dwelling; or
(viii) to enable the recipient to repay a loan that was made to, and used by, the recipient wholly for a purpose mentioned in subparagraphs (i) to (vii) (inclusive); and
(b) when the loan was made, the dwelling was used, or proposed to be used, as the recipient’s usual place of residence.
(1) For the purposes of clause 17, an interest described in a following provision of this clause is a relevant interest.
If:
(a) a person; or
(b) 2 or more persons as joint tenants or tenants in common;
acquire, hold or held an estate in fee simple in land or in a stratum unit, the person or those persons are taken to acquire or hold, or to have held, a relevant interest in that land or stratum unit.
If:
(a) a person acquires, holds or held an interest in land or in a stratum unit as lessee or licensee under a lease of licence; and
(b) the lease or licence gives or gave reasonable security of tenure to the lessee or licensee, for a period of, or for periods totalling, 10 years or more;
the person is taken to acquire or hold, or to have held, a relevant interest in that land or stratum unit, as the case requires.
If:
(a) a person acquires, holds or held interest in land or in a stratum unit as purchaser of an estate in fee simple in the land or in the stratum unit under an agreement; and
(b) the agreement provides or provided for payment of the purchase price, or a part of the purchase price, to be made at a future time or by instalments;
the person is taken to acquire or hold, or to have held, a relevant interest in that land or stratum unit, as the case requires.
If:
(a) a person acquires, holds or held an interest in land or in a stratum unit as purchaser of a right to be granted a lease of the land or of the stratum unit under an agreement; and
(b) the agreement provides or provided for payment of the purchase price, or a part of the purchase price, for the lease to be made at a future time or by instalments; and
(c) the Secretary is satisfied that the lease will give reasonable security of tenure, to the lessee for a period of , or for periods totalling, 10 years or more;
the person is taken to acquire or hold, or to have held, a relevant interest in that land or stratum unit, as the case requires.
If:
(a) 2 or more persons acquire, hold or held an interest referred to in paragraph (3) (a), (4) (a) or (5) (a) in land or in a stratum unit as joint tenants or tenants in common; and
(b) paragraph (3) (b) or (4) (b) or paragraphs (5) (b) and (c) are satisfied;
those persons are taken to acquire or hold, or to have held, a relevant interest in that land or stratum unit, as the case requires.
“PART 6—SCHOOL FEES BENEFITS
“
“19. In this Part, unless the contrary intention appears:
(1) If:
(a) a person pays an amount, either directly or indirectly, to a school; and
(b) the amount is for fees for:
(i) tuition at primary or secondary level provided by the school; or
(ii) books or equipment provided by the school in relation to that tuition; and
(c) the tuition, books or equipment is provided to a dependant of a recipient or of the recipient’s partner;
the payment is taken to be a school fees benefit provided by the person to the recipient.
For the purposes of this clause, if:
(a) a school is providing tuition at primary or secondary level to a dependant of a person; and
(b) the dependant is boarding at the school;
the fees that are payable for the child to board at the school are taken to be fees for the tuition provided by the school to the child.
“
The value of a school fees benefit is the amount of the payment that constitutes the school fees benefit.”.
____________________________________________________________
1. Notified in the
Commonwealth of Australia Gazette on 23 December 1993.2. Statutory Rules 1990 No. 443 as amended by 1991 No. 480; 1992 Nos. 24 and 399.
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