SPS 20/05
Issued
10 Nov 2020

Student loan repayment – options for relief

This standard practice statement updates and replaces SPS 11/03 Student Loans - Relief from repayment obligations

The statement reflects the Student Loan Scheme Act 2011 and changes introduced by the Inland Revenue transformation programme to encourage borrowers to self-manage student loans via the myIR secure online service. 

Student Loan Scheme Act 2011: 141, 144, 145, 146, 147, 148, 149, 150, 151, 152, 153, 154
Tax Administration Act 1994: 177A, 177B, 177CA