Higher Education Support Act 2003

Schedule 1A - VET FEE-HELP Assistance Scheme  

Note:

See section 6-1 .

PART 3 - Administration  

Division 15 - Tax file numbers  

Subdivision 15-C - Who can the Commissioner notify of tax file number matters?  

SECTION 86   When tax file numbers are incorrectly notified - students without tax file numbers  

86(1)    


If:


(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.


86(2)    
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.

Note:

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



 

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