Higher Education Support Act 2003

Chapter 5 - Administration  

PART 5-5 - TAX FILE NUMBERS  

Division 190 - Who can the Commissioner notify of tax file number matters?  

SECTION 190-15   When tax file numbers are incorrectly notified - students without tax file numbers  

190-15(1)    


If:


(a) the *Commissioner is satisfied that the *tax file number that a student notified to a higher education provider or the *Secretary (or both):


(i) has been cancelled since the notification was given; or

(ii) is for any other reason not the student ' s tax file number; and


(b) the Commissioner is not satisfied that the student has a tax file number;

the Commissioner may give to the provider and the Secretary a written notice informing the provider and the Secretary accordingly.


190-15(1A)    


If:


(a) the *Commissioner is satisfied that the *tax file number that a student notified to *Open Universities Australia or the *Secretary (or both):


(i) has been cancelled since the notification was given; or

(ii) is for any other reason not the student ' s tax file number; and


(b) the Commissioner is not satisfied that the student has a tax file number;

the Commissioner may give Open Universities Australia and the Secretary a written notice informing Open Universities Australia and the Secretary accordingly.


190-15(2)    
The *Commissioner must give a copy of any notice under subsection (1) or (1A) to the student concerned, together with a written statement of the reasons for the decision to give the notice.

Note:

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





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