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.

 

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