Higher Education Support Act 2003
See section 6-1 .
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 .