Chapter 5
-
Administration
PART 5-5
-
TAX FILE NUMBERS
Division 187
-
What are the tax file number requirements for
assistance under Chapter 3?
SECTION 187-5
Student to notify tax file number when issued
187-5(1)
If a student *meets the tax file number requirements for the assistance under paragraph
187-1(1)(b)
:
(a)
the student must notify his or her *tax file number to:
(i)
an *appropriate officer of the higher education provider; and
(ii)
the *Secretary;
within 21 days from the day on which the *Commissioner issues the tax file number to the student; and
(b)
the provider must be satisfied (in accordance with subsection
187-1(4)
) that this number is a valid *tax file number.
History
S 187-5(1) amended by No 74 of 2016, s 3 and Sch 2 item 4, by substituting
"
must notify
"
for
"
notifies
"
in para (a), effective 24 November 2016. For transitional provisions, see note under s
180-28
.
S 187-5(1) amended by No 154 of 2015, s 3 and Sch 3 item 4, by substituting para (a), effective 1 January 2016. For transitional provision, see note under s
187-1(1)
. Para (a) formerly read:
(a)
the student must notify his or her *tax file number to an *appropriate officer of the higher education provider within 21 days from the day on which the *Commissioner issues the tax file number to the student; and
187-5(2)
If a student *meets the tax file number requirements for assistance under paragraph
187-1(1A)(b)
:
(a)
the student must notify his or her *tax file number to:
(i)
an *appropriate officer of *Open Universities Australia; and
(ii)
the *Secretary;
within 21 days from the day on which the *Commissioner issues the tax file number to the student; and
(b)
Open Universities Australia must be satisfied (in accordance with subsection
187-1(4)
) that this number is a valid *tax file number.
History
S 187-5(2) amended by No 74 of 2016, s 3 and Sch 2 item 4, by substituting
"
must notify
"
for
"
notifies
"
in para (a), effective 24 November 2016. For transitional provisions, see note under s
180-28
.
S 187-5(2) amended by No 154 of 2015, s 3 and Sch 3 item 5, by substituting para (a), effective 1 January 2016. For transitional provision, see note under s
187-1(1)
. Para (a) formerly read:
(a)
the student must notify his or her *tax file number to an *appropriate officer of *Open Universities Australia within 21 days from the day on which the *Commissioner issues the tax file number to the student; and