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?  

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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 190-5   When tax file numbers are altered  

190-5(1)    

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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provider if the Commissioner issues a new tax file number to the student in place of a tax file number that has been withdrawn.

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S 190-5(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 190-5(1) amended by No 154 of 2015, s 3 and Sch 3 item 7, by inserting " , and to the *Secretary, " , effective 1 January 2016.

190-5(2)    

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That new number is taken to be the number that the student notified to the provider and to the *Secretary.

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S 190-5(2) amended by No 154 of 2015, s 3 and Sch 3 item 8, by inserting " and to the *Secretary " , effective 1 January 2016.

190-5(3)    

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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of study if the Commissioner issues a new tax file number to the student in place of a tax file number that has been withdrawn.

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S 190-5(3) amended by No 154 of 2015, s 3 and Sch 3 item 9, by inserting " , and to the *Secretary, " , effective 1 January 2016.

190-5(4)    

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That new number is taken to be the number that the student notified to *Open Universities Australia and to the *Secretary.

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S 190-5(4) amended by No 154 of 2015, s 3 and Sch 3 item 10, by inserting " and to the *Secretary " , effective 1 January 2016.

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