Higher Education Support Act 2003

Schedule 1A - VET FEE-HELP Assistance Scheme  

Note:

See section 6-1 .

PART 3 - Administration  

Division 15 - Tax file numbers  

Subdivision 15-C - Who can the Commissioner notify of tax file number matters?  

SECTION 87   When applications are refused or tax file numbers are cancelled  

87(1)    

If the *Commissioner:

(a) refuses a student ' s application for the issue of a *tax file number; or

(b) cancels a tax file number issued to a student;

the Commissioner may give to a *VET provider with which the student is enrolled in a *VET course of study, and to the *Secretary, a written notice informing the provider and the Secretary accordingly.

87(2)    
The *Commissioner must give a copy of any notice under subclause (1) to the student concerned, together with a written statement of the reasons for the decision to give the notice.

Note:

Decisions to give notice under subclause (1) are reviewable under section 202F of the Income Tax Assessment Act 1936 .