Division 786—HECS (Higher Education Contribution Scheme)
786-1 What this Division is about
Most students who enrol to study in award courses in higher education institutions must pay a contribution towards the cost of their study under the Higher Education Contribution Scheme (HECS).
Students can ask the Commonwealth to pay their contribution. They agree to repay the contribution through the system for collecting income tax.
Table of sections
786-5 Where to find the rules about repaying HECS contributions
786-5 Where to find the rules about repaying HECS contributions
The rules about repaying HECS contributions are in:
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section 221ZY of the Income Tax Assessment Act 1936.[The next heading is the heading to Chapter 5.]