HIGHER EDUCATION FUNDING ACT 1988

CHAPTER 4 - HIGHER EDUCATION CONTRIBUTION SCHEME  

PART 4.2 - CONTRIBUTIONS  

Division 2 - Imposition and payment of contributions  

SECTION 46   DEEMED REFUSAL BY COMMISSIONER  

46(1)    
If the Commissioner has not decided an application by a student for a tax file number within 28 days after the application was made, the student may, at any time, give to the Commissioner written notice that the student wishes to treat the application as having been refused.

46(2)    
Where a student gives notice under subsection (1), the Commissioner shall be taken, for the purposes of sections 50 and 51 , to have refused the application for a tax file number on the day on which the notice was given.




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