HIGHER EDUCATION FUNDING ACT 1988

CHAPTER 4 - HIGHER EDUCATION CONTRIBUTION SCHEME  

PART 4.2 - CONTRIBUTIONS  

Division 2 - Imposition and payment of contributions  

SECTION 52   UNAUTHORISED REQUIREMENT ETC. THAT TAX FILE NUMBER BE QUOTED  

52(1)    


A person must not require or request a student to quote the student's tax file number.

Penalty: $10,000 or imprisonment for 2 years, or both.


52(1A)    


Subsection (1) does not apply if:


(a) provision is made by or under this Chapter or another law of the Commonwealth for the student to quote the number to the person; or


(b) the person requires or requests the number to be quoted in connection with the person acting on the student's behalf in the conduct of the student's affairs.

Note:

A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code .


52(2)    
Nothing in subsection (1) prohibits a person from requesting the production of a document, or a copy of a document, on which a student's tax file number is recorded if the student is not prevented from removing the tax file number from the document.

52(3)    
For the purposes of this section, a person who makes to a student a statement that the student could reasonably understand to mean that the student is required or requested to quote the student's tax file number shall be taken to require or request the student to quote the number.

52(4)    
Nothing in this section shall be taken to impose on a person an obligation to require or request a student to quote a tax file number.


 

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