HIGHER EDUCATION FUNDING ACT 1988

CHAPTER 4 - HIGHER EDUCATION CONTRIBUTION SCHEME  

PART 4.2 - CONTRIBUTIONS  

Division 2 - Imposition and payment of contributions  

SECTION 47   CANCELLATION OF TAX FILE NUMBERS  

47(1)    
Where the Commissioner concludes that a tax file number was issued to a student under an identity that is not the student's true identity, the Commissioner may, by written notice given to the student, cancel the tax file number.

47(2)    
The Commissioner shall set out in the notice the reasons for the Commissioner's conclusion.




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