Higher Education Support Act 2003

Chapter 5 - Administration  


Division 193 - What are the requirements on higher education providers and Open Universities Australia relating to tax file numbers?  

SECTION 193-5   No entitlement to HECS-HELP assistance for students without tax file numbers  

A higher education provider must cancel a person ' s enrolment in a unit of study with the provider if:

(a) the provider receives notice under section 190-15 or 190-20 to the effect that the person does not have, or no longer has, a *tax file number; and

(b) at the end of 28 days after the provider receives that notice, the provider has not been notified of a number that the provider is satisfied (in accordance with subsection (3)) is a valid tax file number; and

(c) the person is entitled to *HECS-HELP assistance for the unit (ignoring paragraph 90-1(f) ); and

(d) the person has not paid, as one or more *up-front payments in relation to the unit, 90% of his or her *student contribution amount for the unit.

Note 1:

If a person ' s enrolment is cancelled under this section, the provider has certain payment obligations: see section 36-24B .

Note 2:

The person ' s HELP balance in relation to the unit is re-credited: see subsection 97-27(1) .


The provider must not accept a further enrolment of the person in that unit as a *Commonwealth supported student.

A higher education provider must, in deciding whether it is satisfied that a number is a valid *tax file number for the purposes of paragraph (1)(b), comply with the guidelines issued by the *Commissioner under subsection 187-1(4) .

A higher education provider must comply with any requirements, set out in guidelines issued by the *Commissioner, relating to procedures for informing persons who may be affected by subsection (1) or (3) of the need to obtain a valid *tax file number.


A guideline issued under subsection (4) is a legislative instrument.

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