Higher Education Support Act 2003
Chapter 5
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Administration
PART 5-5
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TAX FILE NUMBERS
Division 193
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What are the requirements on higher education providers and Open Universities Australia relating to tax file numbers?
SECTION 193-5
No entitlement to HECS-HELP assistance for students without tax file numbers
193-5(1)
A higher education provider must cancel a person ' s enrolment in a unit of study with the provider if: (a) the provider receives notice under section 190-15 or 190-20 to the effect that the person does not have, or no longer has, a *tax file number; and (b) at the end of 28 days after the provider receives that notice, the provider has not been notified of a number that the provider is satisfied (in accordance with subsection (3) ) is a valid tax file number; and (c) the person is entitled to *HECS-HELP assistance for the unit (ignoring paragraph 90-1(f) ); and (d) the person has not paid, as one or more *up-front payments in relation to the unit, his or her *student contribution amount for the unit.
193-5(2)
The provider must not accept a further enrolment of the person in that unit as a *Commonwealth supported student.
193-5(3)
A higher education provider must, in deciding whether it is satisfied that a number is a valid *tax file number for the purposes of paragraph (1)(b) , comply with the guidelines issued by the *Commissioner under subsection 187-1(4) .
193-5(4)
A higher education provider must comply with any requirements, set out in guidelines issued by the *Commissioner, relating to procedures for informing persons who may be affected by subsection (1) or (3) of the need to obtain a valid *tax file number.
193-5(5)
A guideline issued under subsection (4) is a legislative instrument.
A higher education provider must cancel a person ' s enrolment in a unit of study with the provider if: (a) the provider receives notice under section 190-15 or 190-20 to the effect that the person does not have, or no longer has, a *tax file number; and (b) at the end of 28 days after the provider receives that notice, the provider has not been notified of a number that the provider is satisfied (in accordance with subsection (3) ) is a valid tax file number; and (c) the person is entitled to *HECS-HELP assistance for the unit (ignoring paragraph 90-1(f) ); and (d) the person has not paid, as one or more *up-front payments in relation to the unit, his or her *student contribution amount for the unit.
Note 1:
If a person ' s enrolment is cancelled under this section, the provider has certain payment obligations: see section 36-24B .
Note 2:
The person ' s HELP balance in relation to the unit is re-credited: see subsection 97-27(1) .
View history note
Hide history note193-5(2)
The provider must not accept a further enrolment of the person in that unit as a *Commonwealth supported student.
193-5(3)
A higher education provider must, in deciding whether it is satisfied that a number is a valid *tax file number for the purposes of paragraph (1)(b) , comply with the guidelines issued by the *Commissioner under subsection 187-1(4) .
193-5(4)
A higher education provider must comply with any requirements, set out in guidelines issued by the *Commissioner, relating to procedures for informing persons who may be affected by subsection (1) or (3) of the need to obtain a valid *tax file number.
193-5(5)
A guideline issued under subsection (4) is a legislative instrument.
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