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 190-10   When tax file numbers are incorrectly notified - students with tax file numbers  

190-10(1)  


If the *Commissioner is satisfied:


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


(i) has been cancelled or withdrawn since the notification was given; or

(ii) is otherwise wrong; and


(b) that the student has a tax file number;

the Commissioner may give to the provider and the Secretary written notice of the incorrect notification and of the student ' s tax file number.

190-10(2)  


That number is taken to be the number that the student notified to the provider and to the *Secretary.

190-10(3)  


If the *Commissioner is satisfied:


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


(i) has been cancelled or withdrawn since the notification was given; or

(ii) is otherwise wrong; and


(b) that the student has a tax file number;

the Commissioner may give to Open Universities Australia and the Secretary written notice of the incorrect notification and of the student ' s tax file number.

190-10(4)  


That number is taken to be the number that the student notified to *Open Universities Australia and to the *Secretary.



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