Taxpayer entity, Imposition of taxation, HECS payments in the tax system
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 didn’t pay his HECS fees upfront, can he pay this debt through the taxation system? ( Legislation NOT required )