Student Loan Scheme Amendment Bill

20  Repayment obligations of borrowers who are overseas-based for part of tax year

• Section 115(1) is amended by repealing paragraph (c) and substituting the following paragraph:

  • “(c) section 110(4) or 111 (as applicable) applies to any portion of the tax year during which the borrower is overseas-based and is not entitled to a repayment holiday (as defined in section 106); and”.