This Act may be cited as the Student Loan Scheme Amendment Act 1996, and shall be read together with and deemed part of the Student Loan Scheme Act 1992 (in this Act referred to as the principal Act).

This section inserted, as from 1 October 1996, the definition of Challenge in s 2 of the principal Act.

(1) Section 25(2) of the principal Act is amended by omitting the expression “sections 194 and 206”, and substituting the expression “sections 143A(1)(d) and (e) and 143B(1)(d), and Part IX (except section 146)”.

(2) This section comes into force on the 1st day of April 1997.

This section substituted, as from 1 October 1996, s 42(4) of the principal Act.

This section amended, as from 1 October 1996, s 42(2) of the principal Act.

This section substituted, as from 7 February 1996, section 44 of the principal Act.

(1) Section 52 of the principal Act is amended by inserting, after subsection (2), the following subsection:

(2) This section comes into force on the 1st day of April 1997.

(1) Section 53 of the principal Act is amended by inserting, after subsection (3), the following subsection:

(2) This section comes into force on the 1st day of April 1997.

This section substituted, as from 1 October 1996, the heading to Part 5 of the principal Act.

This section amended, as from 1 October 1996, s 64 of the principal Act.

This section amended, as from 1 October 1996, s 65 of the principal Act.

This section amended, as from 1 October 1996, s 66 of the principal Act.

This section amended, as from 1 October 1996, s 67 of the principal Act.

This section substituted, as from 1 October 1996, s 68 of the principal Act.

This section amended, as from 1 October 1996, s 69 of the principal Act.

This section inserted, as from 1 October 1996, ss 69A and 69B of the principal Act.

(1) This subsection repealed ss 70 to 76 of the principal Act.

(2) Notwithstanding subsection (1) of this Act, sections 70 to 76 of the principal Act continue to apply as if they had not been repealed to every notice of assessment or reassessment—

• (a) Issued by the Commissioner under the principal Act before the 1st day of October 1996; or

• (b) Referred to in section 69A(2) of the principal Act (as inserted by section 16 of this Act).

(3) The Commissioner may, with the written agreement of a person who has been assessed for a liability or obligation under the principal Act, specify that a notice of assessment or reassessment—

• (a) Issued before the 1st day of October 1996, is to be treated as if it had been issued after that date (in which case the provisions of Parts 4A and 8A of the Tax Administration Act 1994 are to apply to the notice):

• (b) Issued on or after the 1st day of October 1996, is to be treated as if it had been issued before that date (in which case the provisions of sections 70 to 76 of the principal Act (as in force before the enactment of this section) are to continue to apply to the notice).

(4) This section comes into force on the 1st day of October 1996.

(1) Section 77(1) of the principal Act is amended—

• (a) By omitting the words “every person commits”, and substituting the words “every borrower commits”:

• (b) By repealing paragraphs (a), (b), and (c):

• (c) By omitting from paragraph (d) the words “, or wilfully fails to supply information to the Commissioner as required by section 24 of this Act,”:

• (d) By omitting from paragraph (e) the words “or negligently fails to supply information to the Commissioner as required by section 24 of this Act”.

(2) Section 77(2) and (3) of the principal Act are repealed.

(3) This section applies with respect to the 1997-98 income year and subsequent years.

(1) Section 78 of the principal Act is amended—

• (a) By repealing subsection (1):

• (b) By omitting from subsection (2) the words “Every person who commits an offence against section 77(1)(a) or section 77(1)(c) or section 77(1)(d) of this Act”, and substituting the words “Every borrower who commits an offence against section 77(1)(d) of this Act”:

• (c) By omitting from subsection (3) the words “Every person”, and substituting the words “Every borrower”.

(2) This section applies with respect to the 1997-98 income year and subsequent years.

(1) Section 79(1) of the principal Act is amended—

• (a) By omitting from paragraph (a) the word “Wilfully”, and substituting the words “Being a borrower, wilfully”:

• (b) By repealing paragraphs (b), (c), and (d):

• (c) By omitting from paragraph (e) the words “any person”, and substituting the words “any borrower”.

(2) Section 79(3) of the principal Act is amended—

• (a) By inserting at the beginning of paragraph (a) the words “Being a borrower,”:

• (b) By inserting at the beginning of paragraph (b) the words “Being a borrower,”:

• (c) By omitting from paragraph (b) the words “own or any other person's”:

• (d) By inserting at the beginning of paragraph (c) the words “Being a borrower,” before the word “obstructs”:

• (e) By repealing paragraphs (d) and (e).

(3) This section applies with respect to the 1997-98 income year and subsequent years.

(1) Section 80 of the principal Act is repealed.

(2) This section applies with respect to the 1997-98 income year and subsequent years.

(1) Section 86 of the principal Act is repealed.

(2) This section applies with respect to the 1997-98 income year and subsequent years.

This section inserted, as from 1 October 1996, s 102 of the principal Act