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 193-10   No entitlement to FEE-HELP assistance for students without tax file numbers  

193-10(1)  
This subsection applies to a person in relation to a unit of study if:


(a) the person is enrolled with a higher education provider in the unit; and


(b) access to the unit was not provided by *Open Universities Australia; and


(c) 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


(d) 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 (3)) is a valid tax file number; and


(e) the person is entitled to *FEE-HELP assistance for the unit (ignoring paragraph 104-1(1)(h) ).

Note:

The person ' s HELP balance in relation to the unit is re-credited: see subsection 104-27(1) .

193-10(2)  
This subsection applies to a person in relation to a unit of study if:


(a) the person is enrolled in the unit; and


(b) access to the unit was provided by *Open Universities Australia; and


(c) Open Universities Australia 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


(d) at the end of 28 days after Open Universities Australia receives that notice, Open Universities Australia has not been notified of a number that it is satisfied (in accordance with subsection (3)) is a valid tax file number; and


(e) the person is entitled to *FEE-HELP assistance for the unit (ignoring paragraph 104-1(1)(h) ).

Note:

The person ' s HELP balance in relation to the unit is re-credited: see subsection 104-27(2) .

193-10(3)  


A higher education provider or *Open Universities Australia must, in deciding whether it is satisfied that a number is a valid *tax file number for the purposes of paragraph (1)(d) or (2)(d), as the case may be, comply with the guidelines issued by the *Commissioner under subsection 187-1(4) .

193-10(4)  


A higher education provider or *Open Universities Australia 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) or (2), as the case may be, applying to them.

193-10(5)  


A guideline issued under subsection (4) is a legislative instrument.

 

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.