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 190-1   When tax file numbers are issued etc.  

190-1(1)  


The *Commissioner may give to a higher education provider, and to the *Secretary, written notice of the *tax file number of a student who is enrolled in a *course of study with the provider if the Commissioner:


(a) issues the tax file number to the student; or


(b) refuses to issue a tax file number to the student on the ground that the student already has a tax file number.

190-1(2)  


The *Commissioner may give to *Open Universities Australia, and to the *Secretary, written notice of the *tax file number of a student to whom Open Universities Australia provides access to a unit of study if the Commissioner:


(a) issues the tax file number to the student; or


(b) refuses to issue a tax file number to the student on the ground that the student already has a tax file number.




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