This proposal has three components. 

Component 1: Superannuation tax structure 

This component would alter the taxation of superannuation by: 

This proposal has three components. 

Component 1: Superannuation tax structure 

This component would alter the taxation of superannuation by: 

The proposal would amend the income threshold for repayment of the Higher Education Loan Program (HELP) debt for students studying courses at a recognised regional campus. Students who attend a campus that receives the 'regional loading' would not be required to start repaying their HELP debt on the units completed at the regional campus until they reach the 3.5 per cent threshold under the proposed legislation ($56,205 - $59,576). Repayments would then continue as per the legislation.

The proposal would have effect from 1 July 2018.

The proposal would amend the income threshold for repayment of the Higher Education Loan Program (HELP) debt for students studying courses at a recognised regional campus. Students who attend a campus that receives the 'regional loading' would not be required to start repaying their HELP debt on the units completed at the regional campus until they reach the 3.5 per cent threshold under the proposed legislation ($56,205 - $59,576). Repayments would then continue as per the legislation.

The proposal would have effect from 1 July 2018.

The proposal would amend the income threshold for repayment of the Higher Education Loan Program (HELP) debt for students studying courses at a recognised regional campus. Students who attend a campus that receives the 'regional loading' would not be required to start repaying their HELP debt on the units completed at the regional campus until they reach the 3.5 per cent threshold under the proposed legislation ($56,205 - $59,576). Repayments would then continue as per the legislation.

The proposal would have effect from 1 July 2018.

The proposal would amend the income threshold for repayment of the Higher Education Loan Program (HELP) debt for students studying courses at a recognised regional campus. Students who attend a campus that receives the 'regional loading' would not be required to start repaying their HELP debt on the units completed at the regional campus until they reach the 3.5 per cent threshold under the proposed legislation ($56,205 - $59,576). Repayments would then continue as per the legislation.

The proposal would have effect from 1 July 2018.

The proposal would amend the income threshold for repayment of the Higher Education Loan Program (HELP) debt for students studying courses at a recognised regional campus. Students who attend a campus that receives the 'regional loading' would not be required to start repaying their HELP debt on the units completed at the regional campus until they reach the 3.5 per cent threshold under the proposed legislation ($56,205 - $59,576). Repayments would then continue as per the legislation.

The proposal would have effect from 1 July 2018.

The proposal would amend the Higher Education Loan Program (HELP) as follows: 

The proposal would amend the Higher Education Loan Program (HELP) as follows: 

The proposal would amend the Higher Education Loan Program (HELP) as follows: