Higher Education Support Act 2003

Chapter 5 - Administration  

PART 5-5 - TAX FILE NUMBERS  

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

SECTION 193-15   No entitlement to SA-HELP assistance for students without tax file numbers  

193-15(1)  
This subsection applies to a person if:


(a) a higher education provider has imposed a *student services and amenities fee on the person; and


(b) 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


(c) 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 (2)) is a valid tax file number; and


(d) the person is entitled to *SA-HELP assistance for the fee (ignoring paragraph 126-1(1)(c) ).

Note:

If subsection (1) applies to a person:

  • (a) the provider must repay any amount paid to the provider by the Commonwealth to discharge the person's liability for the student services and amenities fee (see section 128-5 ); and
  • (b) the person's SA-HELP debt relating to the payment by the Commonwealth is remitted (see subsection 137-16(4) ).
  • 193-15(2)  
    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)(c), comply with the guidelines issued by the *Commissioner under subsection 187-1(4) .

    193-15(3)  
    A higher education provider must comply with any requirements, set out in guidelines issued by the *Commissioner, relating to procedures for informing persons of the need to obtain a valid *tax file number, where the persons may be affected by subsection (1) applying to them.

    193-15(4)  
    A guideline issued under subsection (3) is a legislative instrument.




    This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.