Higher Education Support Act 2003

Chapter 5 - Administration  

PART 5-5 - TAX FILE NUMBERS  

Division 190 - Who can the Commissioner notify of tax file number matters?  

View history reference

 View history note

 Hide history note

History

Div 190 heading substituted by No 154 of 2015, s 3 and Sch 3 item 6, effective 1 January 2016. The heading formerly read:

Division 190 - In what circumstances can higher education providers and Open Universities Australia be notified of tax file number matters?

SECTION 190-1   When tax file numbers are issued etc.  

190-1(1)    

View history reference

The *Commissioner may give to a higher education provider, and to the *Secretary, written notice of the *tax file number of a student who is enrolled in a *course of study, or an *accelerator program course, with the provider if the Commissioner:

(a)    issues the tax file number to the student; or

(b)    refuses to issue a tax file number to the student on the ground that the student already has a tax file number.

 View history note

 Hide history note

History

S 190-1(1) amended by No 36 of 2023, s 3 and Sch 1 item 56, by inserting " , or an *accelerator program course, " , effective 29 June 2023.

S 190-1(1) amended by No 154 of 2015, s 3 and Sch 3 item 7, by inserting " , and to the *Secretary, " , effective 1 January 2016.

190-1(2)    

View history reference

The *Commissioner may give to *Open Universities Australia, and to the *Secretary, written notice of the *tax file number of a student to whom Open Universities Australia provides access to a unit of study if the Commissioner:

(a)    issues the tax file number to the student; or

(b)    refuses to issue a tax file number to the student on the ground that the student already has a tax file number.

 View history note

 Hide history note

History

S 190-1(2) amended by No 154 of 2015, s 3 and Sch 3 item 7, by inserting " , and to the *Secretary, " , effective 1 January 2016.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.