Higher Education Support Act 2003

Schedule 1A - VET FEE-HELP Assistance Scheme  


See section 6-1 .

PART 3 - Administration  

Division 15 - Tax file numbers  

Subdivision 15-C - Who can the Commissioner notify of tax file number matters?  

SECTION 87   When applications are refused or tax file numbers are cancelled  


If the *Commissioner:

(a) refuses a student ' s application for the issue of a *tax file number; or

(b) cancels a tax file number issued to a student;

the Commissioner may give to a *VET provider with which the student is enrolled in a *VET course of study, and to the *Secretary, a written notice informing the provider and the Secretary accordingly.

The *Commissioner must give a copy of any notice under subclause (1) to the student concerned, together with a written statement of the reasons for the decision to give the notice.


Decisions to give notice under subclause (1) are reviewable under section 202F of the Income Tax Assessment Act 1936 .

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