Education Legislation Amendment (Startup Year and Other Measures) Act 2023 (36 of 2023)

Schedule 1   Startup year

Part 1   STARTUP-HELP assistance

Higher Education Support Act 2003

62   At the end of Division 193 of Part 5-5

Add:

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

(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).

(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).

(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.

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


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).