Higher Education Support Act 2003
See section 6-1 .
(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 .