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19 May 11 Decision Impact Statement - Confidential and FCT

On 18 May 2011, the ATO issued a Decision Impact Statement in relation to the AAT's decision in Confidential and FCT [2010] AATA 756.

The Decision Impact Statement outlines the ATO's response to the AAT's decision to exercise the discretions in s 154-50 of the Higher Education Support Act 2003 and s 1061ZZFK of the Social Security Act 1991 to defer payment of the applicant's accumulated Higher Education Loan Program and Financial Supplement debts. Based on the facts as found in this case by the AAT, the ATO accepts that the decision to apply the "special reasons" limb of the discretions was reasonably open to it.


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