Higher Education Support Act 2003

Schedule 1A - VET FEE-HELP Assistance Scheme  


See section 6-1 .

PART 3 - Administration  

Division 15 - Tax file numbers  

Subdivision 15-C - Who can the Commissioner notify of tax file number matters?  

SECTION 86   When tax file numbers are incorrectly notified - students without tax file numbers  



(a) the *Commissioner is satisfied that the *tax file number that a student notified to a *VET 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.

The *Commissioner must give a copy of any notice under subclause (1) to the student concerned, together with a written statement of the reasons for the decision to give the notice.


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

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