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(i) has been cancelled or withdrawn since the notification was given; or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(i) has been cancelled or withdrawn since the notification was given; or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

 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.