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?

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SECTION 193-5 No entitlement to HECS-HELP assistance for students without tax file numbers

193-5(1)
A higher education provider must cancel a person ' s enrolment in a unit of study with the provider if:

(a) 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

(b) 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 (3) ) is a valid tax file number; and

(c)

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the person is entitled to *HECS-HELP assistance for the unit (ignoring paragraph 90-1(f) ); and

(d)

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the person has not paid, as one or more *up-front payments in relation to the unit, his or her *student contribution amount for the unit.

Note 1:

If a person ' s enrolment is cancelled under this section, the provider has certain payment obligations: see section 36-24B .

Note 2:

The person ' s HELP balance in relation to the unit is re-credited: see subsection 97-27(1) .

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History

S 193-5(1) amended by No 64 of 2022, s 3 and Sch 4 item 14, by omitting " 90% of " after " to the unit, " from para (d), applicable in relation to an up-front payment made in relation to a unit of study that has a census date on or after 1 January 2023.

S 193-5(1) amended by No 93 of 2020, s 3 and Sch 4A item 10, by inserting " 90% of " in para (d), applicable in relation to an up-front payment made in relation to a unit of study that has a census date on or after 1 January 2021.

S 193-5(1) amended by No 76 of 2018, s 3 and Sch 3 items 62 and 63, by inserting " 1 " in the note and inserting Note 2 at the end, effective 1 January 2020. For application and transitional provisions, see note under Div 97 heading.

S 193-5(1) amended by No 169 of 2015, s 3 and Sch 3 item 8, by omitting " 90% of " before " his or her *student " from para (d), applicable in relation to an up-front payment made in relation to a unit of study that has a census date on or after 1 January 2017.

S 193-5(1) amended by No 178 of 2011, s 3 and Sch 2 item 12, by substituting " 90% " for " 80% " in para (d), applicable in relation to units of study whose census dates are on or after 1 January 2012.

S 193-5(1) amended by No 104 of 2011, s 3 and Sch 2 item 21, by substituting the note at the end for note 1 and 2, applicable in relation to units of study whose census dates are on or after 1 January 2012. For transitional provisions see note under s 3-10 . Note 1 and 2 formerly read:

Note 1:

If the unit does not wholly consist of work experience in industry, the person ' s SLE in relation to the unit is re-credited: see section 79-25 .

Note 2:

If the unit wholly consists of work experience in industry, the provider has certain payment obligations: see section 36-23 .

193-5(2)

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The provider must not accept a further enrolment of the person in that unit as a *Commonwealth supported student.

193-5(3)
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)(b) , comply with the guidelines issued by the *Commissioner under subsection 187-1(4) .

193-5(4)
A higher education provider must comply with any requirements, set out in guidelines issued by the *Commissioner, relating to procedures for informing persons who may be affected by subsection (1) or (3) of the need to obtain a valid *tax file number.

193-5(5)

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A guideline issued under subsection (4) is a legislative instrument.

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