AUSTUDY Regulations (Amendment) (Cth)

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Statutory Rules 1993

No. 367

__________________

AUSTUDY Regulations (Amendment)

TABLE OF PROVISIONS

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—continued

Regulation

  • 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—continued

Regulation

  • 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

Statutory Rules 1993  No. 367 1

AUSTUDY Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Student Assistance Act 1973.

Dated 15 December 1993.

 BILL HAYDEN

 Governor-General

By His Excellency’s Command,

ROSS FREE

Minister for Schools, Vocational Education and Training

____________

1.   Commencement

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.   Repeal of determination made under subsection 10 (2) of Act

2.1   The determination made under subsection 10 (2) of the Act on 21 December 1990 is repealed.

3.   Amendment

3.1   The AUSTUDY Regulations are amended as set out in these Regulations.

4.   Regulation 5 (Age)

4.1   Add at the end:

“(2)

Subject to subregulation (3), a student is not eligible to get AUSTUDY before the student turns 17 if he or she:

  • (a)

    turns 16 on or after 1 March 1994; and

  • (b)

    is a secondary student attending a secondary school; and

  • (c)

    is not entitled to get a living allowance mentioned in paragraph 60 (a) (independent) or paragraph 60 (b) (away-from-home) or a pensioner education supplement under subregulation 98 (2).

“(3)

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 Social Security Act 1991 for the purposes of Part 2.17 of that Act.”.

5.   Regulation 7 (When is AUSTUDY payable from?)

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:

  • (a)

    is not payable to the student under paragraph (1) (a), (b) or (d), unless:

    • (i)

      the discontinuance was due to the student’s illness or other circumstances beyond his or her control; or

    • (ii)

      the student got AUSTUDY in the preceding year as a part-time student; and

  • (b)

    if subparagraph (a) (i) or (ii) applies—is payable to the student from the start of the student’s course.”.

5.2   Add at the end:

“(3)

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:

  • (a)

    a full year course, if the sequence is equivalent to a full year course; and

  • (b)

    a late starting course, if the sequence is equivalent to a late starting course; or

  • (c)

    a short course, if the sequence is equivalent to a short course.

“(4)

In these Regulations:

‘articulated short course’ means a short course for which, together with another short course, an award or accreditation may be awarded for another approved course;

‘articulated short course sequence’ means a sequence of 2 or more articulated short courses that:

  • (a)

    is undertaken by a student in a year of study; and

  • (b)

    begins on the first day of the first course in the sequence; and

  • (c)

    ends at the end of the last day of the last course in the sequence.”.

6.   Regulation 8 (AUSTUDY is payable until when?)

6.1   Subregulation 8 (1):

Omit items (a) and (b) in the table, substitute:

 “(a) A student undertakes full-time study on the last day of a full year course or a late starting course and:

  • (i)

    the last day is 15 September or later; or

  • (ii)

    the last day is another day

     

At the end of 31 December

  

At the end of that day

  • (b)

    The student undertakes full-time study on the last day of a short course and item (d) does not apply to the student

At the end of the last day of study”.

6.2   Add at the end:

“(3)

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:

  • (a)

    a full year course, if the sequence is equivalent to a full year course; and

  • (b)

    a late starting course, if the sequence is equivalent to a late starting course; and

  • (c)

    a short course, if the sequence is equivalent to a short course.”.

7.   Regulation 9 (Is AUSTUDY paid for the long vacation?)

7.1   Paragraph 9 (1) (b):

Omit the paragraph, substitute:

  • “(b)

    the student:

    • (i)

      starts full-time study in his or her course by the Friday of the second week of classes in the first term or semester; or

    • (ii)

      was prevented by illness or circumstances beyond his or her control from starting on time; or

    • (iii)

      in the case of a secondary student—the school has approved the absence of the student; and”.

8.   Regulation 12A (Frequency of payments)

8.1   Omit the regulation, substitute:

12A

When and to whom is AUSTUDY paid?

 “12A. (1) Subject to subregulation (2), AUSTUDY is paid fortnightly to a student.

“(2)

AUSTUDY is paid to a parent of the student, if:

  • (a)

    the student is undertaking a secondary course at a secondary school; and

  • (b)

    the student has not turned 18; and

  • (c)

    the student’s entitlement to living allowance:

    • (i)

      is calculated taking account of the parent’s income; or

    • (ii)

      would be calculated taking account of the parent’s income, if regulation 98 (‘Can students with pensions get AUSTUDY?’) did not apply; and

  • (d)

    the student usually lives with the parent during the academic year.

“(3)

A parent of the student may request the Department in writing to pay AUSTUDY to the student if:

  • (a)

    paragraphs (2) (a), (b) and (c) apply to the student; and

  • (b)

    the student lives at the home of either of his or her parents, except during the academic year when he or she boards away from home.

“(4)

The Department must pay AUSTUDY to a student whose parent makes a request in accordance with subregulation (3).

“(5)

Subregulations (2), (3) and (4) do not apply if:

  • (a)

    the student qualifies as independent under regulation 67 (‘Who gets the independent rate?’); or

  • (b)

    paragraph 92 (1) (a), (b) or (c) (‘Concession to the parental income test: (d) students in State care’) applies to the student, unless:

    • (i)

      a State or Territory welfare authority; or

    • (ii)

      an organisation approved in writing by a State or Territory welfare authority to arrange for foster care for the student;

     has advised the Department in writing that it would be in the best interests of the student for AUSTUDY to be paid to the parent; or

  • (c)

    there are reasonable grounds for believing that AUSTUDY payments would not be applied to the support of the student.”.

9.   Regulation 13 (Do assets affect AUSTUDY?)

9.1   Subregulation 13 (1):

Omit the table, substitute:

“Kind of living allowance

Maximum value of assets

 

(a) Independent—without spouse2

$110,000 for student

(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.   Regulation 19 (How are business assets treated?)

10.1   Paragraphs 19 (2) (c) and (d):

Omit the paragraphs, substitute:

  • “(c)

    is a company in which the person has shares; or

  • (d)

    is a trust.”.

11.   Regulation 22 (Excluded: (b) certain students getting pensions and allowances)

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:

  • “(c)

    sickness allowance;

  • (d)

    special benefit;

if the beneficiary is:

  • (e)

    the student—at any rate; or

  • (f)

    the spouse—at a rate calculated on the basis that the spouse is a member of a couple under section 1067 or 1068 of that Act.”.

11.3   After subregulation 22 (2), insert:

“(3)

A student cannot get AUSTUDY if the student:

  • (a)

    gets job search allowance or newstart allowance under the Social Security Act 1991; and

  • (b)

    has commenced a full-time course of 6 months or less; and

  • (c)

    has been required to undertake the course by the Secretary to the Department of Social Security.

“(4)

If subregulation (5) applies to a student undertaking a course, the student cannot get AUSTUDY:

  • (a)

    before the start of the course; or

  • (b)

    for the period:

    • (i)

      of 21 days commencing at the beginning of the day on which the course starts; or

    • (ii)

      commencing on the day on which the course starts and ending at the end of the last day before the day on which the student’s entitlement to AUSTUDY is determined;

     whichever is the shorter.

“(5)

This subregulation applies to a student who:

  • (a)

    has commenced:

    • (i)

      a full-time course of a duration of longer than 6 months; or

    • (ii)

      a full-time course of a duration of 6 months or less that the student has not been required to undertake by the Secretary to the Department of Social Security; and

  • (b)

    immediately before commencing the course, gets job search allowance or newstart allowance under the Social Security Act 1991.”.

11.4   Notes to regulation 22:

Notes 1 and 2:

Omit “education supplement”, substitute “pensioner education supplement”.

12.   Regulation 23 (Excluded: (c) students with training agreements)

12.1   Omit the regulation.

13.   Regulation 27 (Where can secondary students study?)

13.1   Subregulation 27 (2):

Omit “or Christmas Island”.

14.   Regulation 29 (Workload: (a) secondary students attending school)

14.1   Note 2 to regulation 29:

Omit the note.

15. Regulation 30 (Workload:

(b) secondary students studying at other institutions or by correspondence)

15.1   Subregulation 30 (4):

Omit the subregulation, substitute:

“(4)

A student is not full-time in a period if the amount of work of the course:

  • (a)

    in which he or she is enrolled for that period; or

  • (b)

    that he or she is undertaking in the period;

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:

Australian Capital Territory:

Higher School Certificate

  

10 annual units”,

substitute:

Australian Capital Territory:

Australian Capital Territory Year 12 Certificate

  

100 points”.

16.   Regulation 33 (Where can tertiary students study?)

16.1   Subregulation 33 (2):

Omit “or Christmas Island”.

17.   Regulation 38 (Levels of tertiary courses)

17.1   Paragraph 38 (4) (b):

Omit “, or associate diploma course,”.

17.2   Paragraph 38 (4) (b):

Add at the end:

  • “or (iii)

    a TAFE course;”.

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:

“(5)

Group C courses are:

  • (a)

    an associate diploma course;

  • (b)

    a diploma course at a TAFE institution for which an entry requirement is successful completion of year 12 of secondary studies;

  • (c)

    a 2-year undergraduate diploma course.

“(6)

Group D courses are:

  • (a)

    a TAFE course at a higher education institution;

  • (b)

    a TAFE course, unless the course is in Group A, B or C.”.

18. Regulation 41 (Previous study:

time spent on a course)

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:

  • “; (b)

    study time in a subject from which the student withdrew, if the educational institution did not record the withdrawal from the subject as a failure.”.

18.4   Subregulation 41 (1A):

Add at the end:

  • “; (c)

    study time for a qualification of a foreign institution, except a qualification of the same standing as the degree of Master or Doctor at an Australian institution.”.

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:

3 For normal amount of full-time work, see  regulations 34 and 36.”.

19.   Regulation 45 (Previous study: postgraduate study)

19.1   Subregulation 45 (1):

Omit “has been enrolled, for 6 months or more, in”, substitute “has completed”.

20. Regulation 46 (Previous study:

honours year and Master’s qualifying course)

20.1   Subregulation 46 (2):

Add at the end:

“ ;‘Master’s qualifying course’ means a course, except an honours year, of a year of full-time study at undergraduate level that is a prerequisite for entry to a course for the degree of Master or Doctor.”.

21.   Regulation 48 (Progress: concession (b) illness and circumstances beyond control)

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.   Regulation 50 (Progress: concession (d) study more than 10 years ago)

22.1   Omit the regulation, substitute:

50

Progress: concession (d) study more than 10 years ago

“50.

No account is taken of a course undertaken more than 10 years ago, unless:

  • (a)

    in the case of a course for the degree of Master or Doctor—the course is completed; and

  • (b)

    in the case of another course that was not completed 10 years ago—the course has since been completed.”.

23.   Chapter 2 (Who can get AUSTUDY?)

23.1   Part 4 heading:

Omit the heading, substitute:

Part 4—Students with disabilities and students getting certain pensions”.

24.   Regulation 52 (Recognition of students with disabilities and students getting certain pensions)

24.1   Paragraph 52 (1) (c):

Omit the paragraph, substitute:

  • “(c)

    the student is receiving:

    • (i)

      a disability support pension, a carer pension or a sole parent pension under the Social Security Act 1991; or

    • (ii)

      an invalidity service pension or a carer service pension under the Veterans” Entitlements Act 1986; or”.

24.2   Paragraph 52 (1) (d):

Add at the end:

  • “; or (iii)

    is receiving a war widow’s pension under the Veterans’ Entitlements Act 1986; or

  • (iv)

    is receiving a defence widow’s pension under the Veterans’ Entitlements Act 1986.”.

24.3   Subregulation 52 (2):

Omit the subregulation, substitute:

“(2)

The workload and previous study rules set out in:

  • (a)

    regulations 29 and 30, subregulation 32 (1), paragraph 32 (2) (c) and regulations 34, 35, 36 and 43; and

  • (b)

    subject to paragraph 55 (2) (a) and subparagraph 55 (3)  (b) (i)—regulation 41;

do not apply to a student referred to in subregulation (1).”.

24.4   Paragraph 52 (3) (a):

Omit the paragraph, substitute:

  • “(a)

    account is to be taken of regulations 27, 28, 33, 38 and 45 and 47 to 51 (inclusive); and”.

25. Regulation 53 (Sole parent pensioner students and students with disabilities:

workload)

25.1   Omit the regulation, substitute:

53

Students with disabilities and students getting certain pensions:

workload

“53.

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.

____________________________________________

Note to regulation 53:

1. The normal full-time workload is defined in  regulation 35.”.

 

26. Regulation 55 (Students with disabilities and students getting certain pensions:

total length of tertiary study)

26.1   Paragraph 55 (2) (a):

Omit the paragraph, substitute:

  • “(a)

    the period for which he or she was studying at that level and did not have a disability, taking into account subregulations 41 (1A) and 41 (2) in determining the period; and”.

26.2   Subparagraph 55 (3) (b) (i):

Omit the subparagraph, substitute:

  • “(i)

    the period for which he or she was studying at that level before becoming a sole parent pensioner, taking into account subregulations 41 (1A) and 41 (2) in determining the period; and”.

27.   Regulation 58 (Time limit for applying)

27.1   Subregulation 58 (1):

After “closing date”, insert “in the year in which application is made”.

28.   Regulation 61 (What is the maximum living allowance?)

28.1   Paragraph 61 (a):

Omit the paragraph, substitute:

  • “(a)

    $8,132 for a student who:

    • (i)

      has a dependent child; and

    • (ii)

      is not living with his or her spouse or in a de facto relationship; or”.

28.2   Paragraph 61 (b):

Omit “$6,786”, substitute “$6,917”.

28.3   Subparagraph 61 (b) (i):

Omit the subparagraph, substitute:

  • “(i)

    has a dependent child; or”.

28.4   Paragraph 61 (c):

Omit the paragraph, substitute:

  • “(c)

    for another student—the amount shown in the following table that is:

    • (i)

      opposite to the rate; and

    • (ii)

      in the column;

     applicable to the student:

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.   Regulation 63 (Who gets special rate living allowance?)

29.1   Subregulation 63 (2):

Omit all the words after “completion or”, substitute “withdrawal, the student commences another course approved for AUSTUDY.”.

30.   Regulation 64 (Is there additional allowance for a spouse?)

30.1   Subregulation 64 (1):

Omit “6,786”, substitute “$6,917”.

30.2   Paragraph 64 (1) (a):

Omit the paragraph, substitute:

  • “(a)

    the student has:

    • (i)

      a spouse who is dependent on the student, except a spouse in lawful custody; and

    • (ii)

      a child who is dependent on the student and for whom the student does not pay maintenance; and”.

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 Income Tax Assessment Act 1936”.

30.4   Note to regulation 64:

Omit the note.

31.   Regulation 66 (Is there a minimum rate of allowance?)

31.1   Omit “less than $1,000,”, substitute “less than an annual rate of $1,000,”.

32. Regulation 68 (Independent student:

(a) age)

32.1   Omit “24th”, substitute “23rd”.

33. Regulation 75 (Independent student: (h)

refugee)

33.1   Subregulation 75 (1):

Omit the subregulation, substitute:

“(1)

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. Regulation 80 (Isolated student:

(c) special courses of study)

34.1   Paragraphs 80 (1) (a), (b) and (f):

Omit the paragraphs.

35.   Regulation 82 (Effect of student income-test on living allowance)

35.1   Subregulation 82 (3):

Omit the subregulation, substitute:

“(3)

In this regulation, ‘income-test period’ means the period for which the student would, apart from this regulation, be entitled to get AUSTUDY.”.

36.   Regulation 86 (What is parental income?)

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:

G P I means the income of the student’s parent, or the total income of both of the student’s parents, as the case requires:

  • (a)

    if the prescribed event referred to in paragraph 109 (1) (d) happens in relation to the student—in the financial year ending in the year of study; or

  • (b)

    if that event does not happen—in the most recent financial year ending before the year of study;

F B means the value of all fringe benefits received by the student’s parent, or the total value of the fringe benefits received by both of the student’s parents, that exceeds $1,000, being fringe benefits:

  • (a)

    that are received:

    • (i)

      if the event happens—in the fringe benefits year ending in the year of study; and

    • (ii)

      if the event does not happen—in the most recent fringe benefits year ending before the year of study; and

  • (b)

    that are described in subregulation (9), unless the Department is given a statement in accordance with subregulation (8); and

D C means the total amount of any deductions for children described in regulation 87.”.

36.2   Subregulation 86 (2):

Omit all the words before paragraph (a), substitute:

“(2)

The income of a student’s parent comprises:”.

36.3   Paragraph 86 (2) (c):

Omit the paragraph, substitute:

“(c)

an amount received:

  • (i)

    by, or on behalf of, the parent for the maintenance of the parent or of a dependant of the parent; or

  • (ii)

    by a dependant of the parent for the maintenance of the dependant.”.

36.4   Add at the end:

“(7)

If, in relation to a student:

  • (a)

    the prescribed event referred to in paragraph 109 (1) (d) happens; and

  • (b)

    the amount of parental income calculated under subregulation (1) is not less than 25% greater than the amount of parental income calculated before that event;

    parental income is taken to be:

  • (c)

    for the period commencing on 1 January and ending at the end of 30 September in the year of study—the amount of parental income before the event; and

  • (d)

    for the period commencing on 1 October and ending at the end of 31 December in the year of study—that amount as a result of the event.

“(8)

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 Fringe Benefits Tax Assessment Act 1986 for fringe benefits described in a paragraph of subregulation (9) that are provided by the employer or employers to the parent:

  • (a)

    if the prescribed event referred to in paragraph 109 (1) (d) happens in relation to the student—in the fringe benefits year ending in the year of study; and

  • (b)

    if that event does not happen—in the most recent fringe benefits year ending before the year of study;

that amount, or the total of those amounts, is taken to be the value of fringe benefits received by the parent.

“(9)

For the purposes of this regulation, the fringe benefits received by a student’s parent comprise any or all of the following benefits:

  • (a)

    a car benefit within the meaning of Part 2 of Schedule 6 that is not an exempt car benefit within the meaning of Division 2 of that Part;

  • (b)

    a health insurance benefit within the meaning of Part 3 of that Schedule;

  • (c)

    a housing benefit within the meaning of Part 4 of that Schedule that is not an exempt housing benefit within the meaning of Division 2 of that Part;

  • (d)

    a loan benefit within the meaning of Part 5 of that Schedule that is not an exempt loan benefit within the meaning of Division 2 of that Part;

  • (e)

    a school fees benefit within the meaning of Part 6 of that Schedule;

whether the benefits are received in or outside Australia.

“(10)

In these Regulations:

‘employer’ has the same meaning as in Schedule 6;

‘fringe benefits year’ means the period commencing on 1 April in a year and ending at the end of 31 March in the following year.”.

37.   Regulation 87 (What are the deductions for children?)

37.1   Subparagraph 87 (1) (b) (ii):

Omit “24”, substitute “23”.

37.2   Subparagraphs 87 (1) (c) (iii) and (iv):

Omit the subparagraphs, substitute:

  • “(ii)

    getting a payment listed in Schedule 1.”.

38.   Regulation 88 (How does parental income affect living allowance?)

38.1   Subregulation 88 (1):

Omit “$21,150”, substitute “$21,300”.

38.2   Subregulation 88 (2):

Omit “$21,150”, substitute “$21,300”.

39. Regulation 90 (Concession to the parental income test:

(b) fall in income)

39.1   Subregulation 90 (1):

Omit the subregulation, substitute:

“(1)

If the circumstances described in subregulation (4) apply to a student, for the purposes of the calculation of parental income under regulation 86:

  • (a)

    G P I, within the meaning of subregulation 86 (1), means the income of the student’s parent, or the total income of both of the student’s parents, as the case requires, in the financial year ending in the year of study; and

  • (b)

    F B, within the meaning of that subregulation, means the value of all fringe benefits received by the student’s parent, or the total value of the fringe benefits received by both of the student’s parents, as the case requires, that exceeds $1,000, being fringe benefits that are:

    • (i)

      described in subregulation 86 (9); and

    • (ii)

      received in the fringe benefits year ending in the year of study.”.

40. Regulation 91 (Concession to the parental income test:

(c) pensions and allowances)

40.1   Paragraph 91 (1) (c):

Omit the paragraph, substitute:

  • “(c)

    a payment under Part 5 or 6 of the Farm Household Support Act 1992; or”.

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 National Health Act 1953.”.

41.   Regulation 93 (When does the spouse income test apply?)

41.1   Paragraph 93 (2) (a):

Omit the paragraph, substitute:

  • “(a)

    is married to that person and not separated from him or her; or”.

42.   Regulation 94 (What is the spouse’s income?)

42.1   Subregulation 94 (1):

Omit the subregulation, substitute:

“(1)

Subject to subregulation (1A) and regulation 96, the income of a student’s spouse for a year of study comprises:

  • (a)

    if the prescribed event referred to in paragraph 109 (1) (d) happens in relation to the student—any of the following income of the spouse in the financial year ending in the year of study:

    • (i)

      his or her taxable income within the meaning of subsection 6 (1) of the Income Tax Assessment Act 1936;

    • (ii)

      any other income of the spouse on which income tax is payable to a foreign country;

    • (iii)

      any amount received by, or on behalf of, the spouse for the maintenance of the spouse or of a dependent child of the spouse; and

  • (b)

    if that event does not happen—any income of the spouse described in subparagraph (a) (i), (ii) or (iii) in the most recent financial year ending before the year of study; and

  • (c)

    unless the Department is given a statement in accordance with subregulation (1B), the total value of fringe benefits described in subregulation (1C) received by the student’s spouse that exceeds $1,000, being fringe benefits that are received:

    • (i)

      if the prescribed event referred to in paragraph 109 (1) (d) happens in relation to the student—in the fringe benefits year ending in the year of study; and

    • (ii)

      if that event does not happen—in the most recent fringe benefits year ending before the year of study.”.

42.2   After subregulation 94 (1), insert:

 “(1A) If, in relation to a student:

  • (a)

    the prescribed event referred to in paragraph 109 (1) (d) happens; and

  • (b)

    the amount of the spouse’s income in accordance with subregulation (1) is not less than 25% greater than that amount before that event;

    the spouse’s income is taken to be:

  • (c)

    for the period commencing on 1 January and ending at the end of 30 September in the year of study—the amount of the spouse’s income before the event; and

  • (d)

    for the period commencing on 1 October and ending at the end of 31 December in the year of study—the amount of that income as a result of the event.

 “(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 Fringe Benefits Assessment Act 1986 for fringe benefits described in a paragraph of subregulation (1C) that are provided by the employer or employers to the spouse:

  • (a)

    if the prescribed event referred to in paragraph 109 (1) (d) happens in relation to the student—in the fringe benefits year ending in the year of study; and

  • (b)

    if that event does not happen—in the most recent fringe benefits year ending before the year of study;

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:

  • (a)

    a car benefit within the meaning of Part 2 of Schedule 6 that is not an exempt car benefit within the meaning of Division 2 of that Part;

  • (b)

    a health insurance benefit within the meaning of Part 3 of that Schedule;

  • (c)

    a housing benefit within the meaning of Part 4 of that Schedule that is not an exempt housing benefit within the meaning of Division 2 of that Part;

  • (d)

    a loan benefit within the meaning of Part 5 of that Schedule that is not an exempt loan benefit within the meaning of Division 2 of that Part;

  • (e)

    a school fees benefit within the meaning of Part 6 of that Schedule;

whether the benefits are received in or outside Australia.”.

43.   Regulation 95 (How does the spouse’s income affect living allowance?)

43.1   Subregulations 95 (1) and (2):

Omit “$13,300”, substitute “$13,400”.

44. Regulation 96 (Concession to the spouse’s income test:

(b) fall in income)

44.1   Subregulation 96 (1):

Omit the subregulation, substitute:

“(1)

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:

  • (a)

    the income of the student’s spouse is taken to be the amount of that income in the financial year ending in the year of study; and

  • (b)

    the value of all fringe benefits received by the student’s spouse is taken to be the total value of those benefits that exceeds $1,000, being fringe benefits that are:

    • (i)

      described in subregulation 94 (1C); and

    • (ii)

      received in the fringe benefits year ending in the year of study.”.

45.   Regulation 97 (Concession to the spouse’s income test: (b) pensions and allowances)

45.1   Paragraph 97 (a):

Omit the paragraph, substitute:

  • “(a)

    a payment listed in Group A, AA or B in Schedule 1; or”.

45.2   Paragraph 97 (ba):

Omit the paragraph, substitute:

  • “(ba)

    a payment under Part 5 or 6 of the Farm Household Support Act 1992; or”.

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 National Health Act 1953.”.

46.   Regulation 98 (Can students with pensions get AUSTUDY?)

46.1   Subregulation 98 (1):

Omit “Group A or B”, substitute “Group A, AA or B”.

47.   Regulation 99 (Who can get the fares allowance?)

47.1   Paragraph 99 (1) (b):

Omit the paragraph, substitute:

  • “(b)

    is a student who:

    • (i)

      gets living allowance or pensioner education supplement under AUSTUDY; or

    • (ii)

      is a category 1 student who gets a financial supplement under Part 4A of the Act; and”.

47.2   Paragraph 99 (1A) (c):

Omit the paragraph, substitute:

  • “(c)

    is a student who:

    • (i)

      gets living allowance or pensioner education supplement under AUSTUDY; or

    • (ii)

      is a category 1 student who gets a financial supplement under Part 4A of the Act; and”.

47.3   Add at the end:

 “(4) In these Regulations, ‘category 1 student’ has the same meaning as in the AUSTUDY/ABSTUDY Supplement Regulations.”.

48.   Regulation 101 (How much is the fares allowance?)

48.1   Paragraph 101 (4) (a):

Omit the paragraph, substitute:

  • “(a)

    55.9 cents per kilometre if the student travels by taxi; or”.

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, ‘taxi’ means a motor vehicle that is registered under a law in force in a State or Territory to operate as a taxi in the State or Territory.”.

49.   Regulation 109 (What changes in circumstances must the Department be told about?)

49.1   Subparagraph 109 (1) (a) (vii):

Omit the subparagraph.

49.2   Subregulation 109 (1):

Add at the end:

  • “; or (d)

    if, in relation to a student:

     (i) parental income within the meaning of regulation 86; or

     (ii) spouse’s income within the meaning of regulation 94;

     for a year of study becomes not less than 25% greater than the amount of that income specified in the application by the student for AUSTUDY for the year of study.”.

50.   Regulation 110 (How is the Department to be told about changes in circumstances?)

50.1   Omit “signing a statement”, substitute “stating the change in writing, signing the statement.”.

51.   Regulation 111B (Exemption from requirement to provide tax file number)

51.1   Paragraph 111B (1) (e):

Omit the paragraph, substitute:

  • “(e)

    within the 6 months preceding the application for AUSTUDY, the student has lodged with the Department an application for, but has not received, a tax file number;”.

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.   Regulation 113 (Definitions)

52.1   Subregulation (1), Index:

Insert each of the following expressions in the appropriate alphabetical position, determined on a letter-by-letter basis:

“articulated short course............................7 (4)

 articulated short course sequence ..........7 (4)

 category 1 student..................................99 (4)

 employer..............................................86 (10)

 fringe benefits year.............................86 (10)

 taxi...................................................101 (6)”.

53.   Schedule 1 (Pensions and allowances)

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 Social Security Act 1991)

 9

Mature age partner’s allowance

(Part 2.12A of the Social Security Act 1991)

 10

Rehabilitation allowance paid under Part 35 of Schedule 1A to the Social Security Act 1991

(Part 2.10 of the Social Security Act 1991 as in force on 11 November 1991)”.

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 Social Security Act 1991)”.

54.   Schedule 2 (Institutions that are to be treated as TAFE institutions)

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.   Schedule 3 (Special courses)

55.1   Omit the Schedule.

56.   New Schedule 6

56.1   Add at the end the Schedule set out in the Schedule to these Regulations.

57.   Transitional provision

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 Regulation 56

 

“SCHEDULE 6

 

FRINGE BENEFITS

 

TABLE OF PROVISIONS

PART 1–PRELIMINARY

 

Clause

  • 1.

    Definitions

  • 2.

    Foreign currency rates to be used in calculations

 

PART 2–CAR BENEFITS

 

Division 1–What is a car benefit?

 
  • 3.

    Definitions

  • 4.

    Car benefits

 

Division 2–Exempt car benefits

 
  • 5.

    Exempt car benefits

 

Division 3–Value of a car benefit

 
  • 6.

    Method of valuing car benefits

 

PART 3–HEALTH INSURANCE BENEFITS

 

Division 1–What is a health insurance benefit?

 
  • 7.

    Health insurance benefits

 

Division 2–Value of a health insurance benefit

 
  • 8.

    Value of health insurance benefits

 

PART 4–HOUSING BENEFITS

 

Division 1–What is a housing benefit?

SCHEDULE— continued

 
  • 9.

    Definitions

  • 10.

    Housing benefits

 

Division 2–Exempt housing benefits

 
  • 11.

    Exempt housing benefits

 

Division 3–Value of a housing benefit

 
  • 12.

    Method of valuing housing benefits

 

PART 5–LOAN BENEFITS

 

Division 1–What is a loan benefit?

 
  • 13.

    Definitions

  • 14.

    Loan benefits

 

Division 2–Exempt loan benefits

 
  • 15.

    Exempt loan benefits

 

Division 3–Value of a loan benefit

 
  • 16.

    Method of valuing loan benefits

  • 17.

    What is a housing loan?

  • 18.

    What is a relevant interest?

 

PART 6–SCHOOL FEES BENEFITS

 

Division 1–What is a school fees benefit?

 
  • 19.

    Definition

  • 20.

    School fees benefits

 

Division 2–Value of a school fees benefit

 
  • 21.

    Value of school fees benefits

SCHEDULE— continued

“SCHEDULE 6 Subregulations 86 (9)  

and 94 (1C)

“FRINGE BENEFITS

“PART 1—PRELIMINARY

Definitions

“1.

In this Schedule, unless the contrary intention appears:

‘employee’:

  • (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;

‘employer’:

  • (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;

SCHEDULE— continued

‘employment’, in relation to a person, means the holding of any office or appointment, the performance of any functions or duties, the engaging in of any work or the doing of any act or thing that results, will result or has resulted in the person being treated as an employee;

‘market exchange rate’, in relation to a foreign currency, means the on-demand airmail buying rate for the currency that is available at the Commonwealth Bank of Australia;

‘place of residence’, in relation to a person, means:

  • (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;

‘salary or wages’ means salary, wages, commission, bonuses or allowances paid (whether at piece-work rates or otherwise) to an employee in the capacity of employee;

‘working day’, in relation to an office of the Commonwealth Bank of Australia in a place, means a day (except a Saturday, a Sunday or a day that is a public holiday at that place) when the office is open to the public for business.

Foreign currency rates to be used in calculations

“2.

(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.

“(2)

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.”.

SCHEDULE— continued

“PART 2—CAR BENEFITS

Division 1—What is a car benefit?

Definitions

“3.

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;

‘associate’ has the same meaning as in the Fringe Benefits Tax Assessment Act 1986;

‘car’ means a motor vehicle that is a road vehicle designed to carry a load of less than 1 tonne, or fewer than 9 passengers, but does not include a motor cycle or similar vehicle;

‘private use’, in relation to:

  • (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;

‘work-related travel’, in relation to an employee, means:

  • (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.

SCHEDULE— continued

Car benefits

“4.

(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.

“(2)

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.

“(3)

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.

“(4)

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.

“(5)

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.

“(6)

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.

SCHEDULE— continued

“(7)

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.

“Division 2—Exempt car benefits

Exempt car benefits

“5.

(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.

“(2)

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.

Division 3—Value of a car benefit

Method of valuing car benefits

“6.

(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.

SCHEDULE— continued

 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 that

 column 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

SCHEDULE— continued

 
 

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

 
“(2)

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.

SCHEDULE— continued

“PART 3—HEALTH INSURANCE BENEFITS

Division 1—What is a health insurance benefit?

Health insurance benefits

“7.

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.

Division 2—Value of a health insurance benefit

Value of health insurance benefits

“8.

The value of a health insurance benefit is the amount of the payment that constitutes the health insurance benefit.

SCHEDULE— continued

“PART 4—HOUSING BENEFITS

Division 1—What is a housing benefit?

Definitions

“9.

In this Part, unless the contrary intention appears:

‘census population’, in relation to an urban centre, means the census count on an actual location basis of the population of the urban centre specified in the results of the Census of Population and Housing taken by the Australian Statistician on 30 June 1981 that were published by the Australian Statistician in the document entitled “Persons and Dwellings in Local Government Areas and Urban Centres”;

‘disadvantaged person’ means a person who is intellectually, psychiatrically, or physically handicapped;

‘eligible urban area’ means:

  • (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;

[Note:

 See paragraph 12 (7) (c).]

‘housing right’, in relation to a person, means a lease or licence granted to the person to occupy or use a unit of accommodation, to the extent that the lease or licence is in force when the unit of accommodation is the person’s usual place of residence;

‘mature person’ means a person who has reached the age of 60 years;

‘residential premises’ means a house or hostel used exclusively for the provision of residential accommodation to:

SCHEDULE— continued

  • (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);

‘surface route’ means a route between 2 places that is not an air route;

‘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;

‘urban centre’ means an area described as an urban centre or bounded locality in the results of the Census of Population and Housing taken by the Australian Statistician on 30 June 1981 that were published by the Australian Statistician in the document entitled “Persons and Dwellings in Local Government Areas and Urban Centres”.

Housing benefits

“10.

A housing right granted by a person to a recipient is taken to be a housing benefit provided by the person to the recipient.

SCHEDULE— continued

Division 2—Exempt housing benefits

Exempt housing benefits

“11.

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.

Division 3—Value of a housing benefit

Method of valuing housing benefits

“12.

(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.

SCHEDULE— continued

 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 of the weekly market rent of the unit of accommodation.

[Note:

 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 is the 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 is the value of the housing benefit.

SCHEDULE— continued

“(2)

The following table is to be used in calculating the value of housing benefit:

HOUSING BENEFITS VALUE TABLE

 

Type of accommodation

 

Location

House, flat or

home unit

Any other unit of

3 or more bedrooms

$

1-2 bedrooms

 

$

accommodation

 

$

Metropolitan

140

 

120

85

Non-

metropolitan

 

100

90

70

Special housing

location

 

80

 

80

25

Outside Australia

140

120

85

 

[Note :

 For the meaning of ‘metropolitan’, ‘non-metropolitan location’ and ‘special housing location’, see subclauses (5), (6) and (7).]

“(3)

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:

SCHEDULE— continued

  • (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.

“(5)

Canberra and the capital of each State, and of the Northern Territory, are metropolitan locations.

“(6)

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.

“(7)

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:

SCHEDULE— continued

  • (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.

“(8)

For the purposes of paragraph (7) (c), the distance, by the shortest practicable surface route, between a location (in this subclause called ‘the tested location’) and the centre point of an eligible urban area is:

  • (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

Division 1—What is a loan benefit?

Definitions

  • “13.

    In this Part, unless the contrary intention appears:

‘arm’s length loan’ means a loan the parties to which are not under a special duty or obligation to each other in relation to the loan;

‘debtor’ means a recipient who is under an obligation to pay or repay an amount to a creditor;

‘dwelling’ means a unit of accommodation:

  • (a)

    that is, or is a part of, a building; and

SCHEDULE— continued

  • (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;

‘obligation’, in relation to the payment or repayment of an amount, includes an obligation that is not enforceable by legal proceedings;

‘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.

Loan benefits

“14.

(1) If a person (in this clause called ‘the provider’) makes a loan to a recipient, the making of the loan is taken to be a loan benefit provided by the provider to the recipient.

“(2)

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

SCHEDULE— continued

  • (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.

“(3)

Subject to subclause (4), a loan is a deferred interest loan if interest is payable on the loan at a rate that exceeds nil.

“(4)

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.

“(5)

For the purposes of this clause, if the provider makes a deferred interest loan (in this subclause called ‘the principal loan’) to the recipient, the following provisions apply:

  • (a)

    the provider is taken, at the end of:

SCHEDULE— continued

  • (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.

“(6)

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.

“(7)

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.

Division 2—Exempt loan benefits

Exempt loan benefits

“15.

(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

SCHEDULE— continued

  • (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.

“(2)

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.

“(3)

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.

“(4)

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

SCHEDULE— continued

  • (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.

Division 3—Value of a loan benefit

Method of valuing loan benefits

“16.

(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.

[Note:

 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.

SCHEDULE— continued

 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 is the 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 is the number of allowable weeks.

 Step 10. Apply the formula:

Step 11. The amount obtained by applying the formula in Step 10 is the 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).]

“(2)

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.

“(3)

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.

“(4)

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.

“(5)

The amount of the loan that is outstanding is:

SCHEDULE— continued

  • (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.

“(6)

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.

What is a housing loan?

“17.

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

 

[Note:

 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

SCHEDULE — continued

  • (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.

What is a relevant interest?

“18.

(1) For the purposes of clause 17, an interest described in a following provision of this clause is a relevant interest.

“(2)

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.

“(3)

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

SCHEDULE — continued

  • (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.

“(4)

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.

“(5)

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.

“(6)

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.

SCHEDULE — continued

“PART 6—SCHOOL FEES BENEFITS

Division 1—What is a school fees benefit?

Definition

  • “19.

    In this Part, unless the contrary intention appears:

‘school’ means a school, college or other educational institution that provides primary or secondary level education.

School fees benefits

“20.

(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.

“(2)

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.

SCHEDULE —continued

Division 2—Value of a school fees benefit

Value of school fees benefits

“21.

The value of a school fees benefit is the amount of the payment that constitutes the school fees benefit.”.

____________________________________________________________

NOTES

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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