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 190-20   When applications are refused or tax file numbers are cancelled  

190-20(1)  


If the *Commissioner:


(a) refuses a student ' s application for the issue of a *tax file number; or


(b) cancels a tax file number issued to a student;

the Commissioner may give to a higher education provider with which the student is enrolled in a *course of study, and to the *Secretary, a written notice informing the provider and the Secretary accordingly.

190-20(1A)  


If the *Commissioner:


(a) refuses a student ' s application for the issue of a *tax file number; or


(b) cancels a tax file number issued to a student;

the Commissioner may, if access to a unit of study is provided to the student by *Open Universities Australia, give to Open Universities Australia, and to the *Secretary, a written notice informing Open Universities Australia and the Secretary accordingly.

190-20(2)  
The *Commissioner must give a copy of any notice under subsection (1) or (1A) to the student concerned, together with a written statement of the reasons for the decision to give the notice.

Note:

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


 

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