James is 18 and graduated from school scoring highly in his ATAR results but chooses not to further his career at the tertiary level. James decides to take up a carpentry apprenticeship with Uncle Jack and begins on 1 December 2019 earning wages of $28,000p.a. But, James submits a late enrolment in civil engineering as a part-time student. James has savings in his bank account and chooses to pay his Student Contribution fees upfront to take advantage of the 10% discount. His discounted Student Contribution payment part-time for the year is $4,100. Required Referring to the appropriate legislation: a) Is James a taxpayer entity that should pay tax? 2 marks Legislation required b) What law imposes an income tax upon James? 1 mark - Legislation required c) If James didnt pay his HECS fees upfront, can he pay this debt through the taxation system? 2 marks - Legislation NOT required