HIGHER EDUCATION FUNDING ACT 1988

CHAPTER 4 - HIGHER EDUCATION CONTRIBUTION SCHEME  

PART 4.2 - CONTRIBUTIONS  

Division 2 - Imposition and payment of contributions  

SECTION 42   POWER OF COMMISSIONER TO INFORM INSTITUTION CONCERNING TAX FILE NUMBER  

42(1)    
Where:


(a) the Commissioner receives an application referred to in paragraph 41B(2)(b) asking for the issue of a tax file number; and


(b) the Commissioner has issued or issues a tax file number to the student;

the Commissioner may give to the institution concerned written notice of the tax file number.


42(2)    
If the Commissioner is satisfied:


(a) that the tax file number notified by a student to an institution:


(i) has been cancelled or withdrawn since the notification was given; or

(ii) is otherwise wrong; and


(b) that the student has a tax file number;

the Commissioner may give to the institution concerned written notice of the incorrect notification and of the student's tax file number, and that number shall be taken to be the number notified by the student.


42(2A)    
If the Commissioner issues a new tax file number to a student in place of a tax file number that has been withdrawn, the Commissioner may give to the institution concerned written notice of the student's tax file number, and that number is taken to be the number notified by the student.

42(3)    
If:


(a) the Commissioner is satisfied that the tax file number notified by a student to an institution:


(i) has been cancelled since the notification was given; or

(ii) is for any other reason not the student's tax file number; and


(b) the Commissioner is not satisfied that the student has a tax file number;

the Commissioner may, by written notice given to the institution, inform the institution accordingly.


42(4)    
The Commissioner shall give a copy of any notice under subsection (3) to the student concerned, together with a written statement of the reasons for the decision to give the notice.

42(5)    
If the Commissioner:


(a) refuses an application by a student for the issue of a tax file number; or


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

the Commissioner may, by written notice given to the institution in which the student is enrolled, inform the institution accordingly.



 

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