Student Assistance Act 1973
Part 7
-
Miscellaneous
Division 1
-
Provision and use of tax file numbers
SECTION 47A
USE OF TAX FILE NUMBERS
47A(1)
For the purposes of a current special educational assistance scheme, the Secretary may require the Commissioner of Taxation to provide the Secretary with information about people, including tax file numbers, that was contained in TFN declarations lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936 .
47A(2)
Information provided to the Secretary under a requirement made under subsection (1) may be used only for the following purposes: (a) to detect cases in which amounts of benefits under a current special educational assistance scheme have been paid when they should not have been paid; (b) to verify, in respect of persons who have made claims for benefits under a current special educational assistance scheme, the qualification of those persons for those benefits; (c) to establish whether the rates or amounts of benefits under a current special educational assistance scheme that are being, or have been, paid are, or were, correct.
View history note
Hide history noteFor the purposes of a current special educational assistance scheme, the Secretary may require the Commissioner of Taxation to provide the Secretary with information about people, including tax file numbers, that was contained in TFN declarations lodged with the Commissioner under Division 3 of Part VA of the Income Tax Assessment Act 1936 .
47A(2)
Information provided to the Secretary under a requirement made under subsection (1) may be used only for the following purposes: (a) to detect cases in which amounts of benefits under a current special educational assistance scheme have been paid when they should not have been paid; (b) to verify, in respect of persons who have made claims for benefits under a current special educational assistance scheme, the qualification of those persons for those benefits; (c) to establish whether the rates or amounts of benefits under a current special educational assistance scheme that are being, or have been, paid are, or were, correct.