Higher Education Support Act 2003
Requirements relating to students ' tax file numbers apply to assistance under Chapter 3 that gives rise to HELP debts.
The Commissioner may notify higher education providers, the Secretary, or where appropriate Open Universities Australia, of matters relating to tax file numbers.
Higher education providers, and where appropriate Open Universities Australia, have obligations relating to notifying students about tax file number requirements.
Higher education providers have obligations relating to cancelling the enrolment of students who do not have tax file numbers.
Part VA of the Income Tax Assessment Act 1936 provides for issuing, cancelling or altering tax file numbers.