Higher Education Support Act 2003

Chapter 5 - Administration  

PART 5-5 - TAX FILE NUMBERS  

Division 193 - What are the requirements on higher education providers and Open Universities Australia relating to tax file numbers?  

SECTION 193-20   No entitlement to STARTUP-HELP assistance for students without tax file numbers  

193-20(1)    
This subsection applies to a person in relation to an *accelerator program course if:

(a)    the person is enrolled with a higher education provider in the course; and

(b)    the provider receives notice under section 190-15 or 190-20 to the effect that the person does not have, or no longer has, a *tax file number; and

(c)    at the end of 28 days after the provider receives that notice, the provider has not been notified of a number that the provider is satisfied (in accordance with subsection (2) ) is a valid tax file number; and

(d)    the person is entitled to *STARTUP-HELP assistance for the course (ignoring paragraph 128B-1(1)(f) ).

Note:

If this section applies then the amount of the STARTUP-HELP assistance is reversed (see section 128E-20 ). For the consequences if an amount of assistance is reversed, see sections 128D-5 , 128D-10 and 137-17 . See also paragraph 128B-1(1)(c) .


193-20(2)    
A higher education provider must, in deciding whether it is satisfied that a number is a valid *tax file number for the purposes of paragraph (1)(c) , comply with the guidelines issued by the *Commissioner under subsection 187-1(4) .

193-20(3)    
A higher education provider must comply with any requirements, set out in guidelines issued by the *Commissioner, relating to procedures for informing persons of the need to obtain a valid *tax file number, where the persons may be affected by subsection (1) applying to them.

193-20(4)    
A guideline issued under subsection (3) is a legislative instrument.


 

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