Higher Education Support Act 2003

Chapter 5 - Administration  

PART 5-5 - TAX FILE NUMBERS  

Division 184 - Introduction  

SECTION 184-1   What this Part is about  

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Requirements relating to students ' tax file numbers apply to assistance under Chapter 3 that gives rise to HELP debts.

The Commissioner may notify higher education providers, the Secretary, or where appropriate Open Universities Australia, of matters relating to tax file numbers.

Higher education providers, and where appropriate Open Universities Australia, have obligations relating to notifying students about tax file number requirements.

Higher education providers have obligations relating to cancelling the enrolment of students who do not have tax file numbers.

Note:

Part VA of the Income Tax Assessment Act 1936 provides for issuing, cancelling or altering tax file numbers.

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History

S 184-1 amended by No 74 of 2016, s 3 and Sch 2 item 3, by substituting " The Commissioner may notify higher education providers, the Secretary, or where appropriate Open Universities Australia, of matters relating to tax file numbers. " for " The Commissioner may notify higher education providers, or where appropriate Open Universities Australia, of matters relating to tax file numbers. " , effective 24 November 2016. For transitional provisions, see note under s 180-28 .

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