Document ID: chunk:federal_register_of_legislation:C2016A00074:clause:2_22
Version: federal_register_of_legislation:C2016A00074
Segment Type: clause
Provision Reference: sch 2 cl 22
Character Range: 26916–28148

22  Transitional provision—tax file numbers of students of higher education courses
(1) This item applies in relation to a student who, immediately before the commencement of Schedule 3 to the Education Legislation Amendment (Overseas Debt Recovery) Act 2015, met the tax file number requirements for assistance under Chapter 3 of the Higher Education Support Act 2003 in relation to a course of study.
(2) The Secretary may require the Commissioner to provide a Commonwealth officer with the student's tax file number for the purposes of Chapter 2, or Chapters 3 and 4, of the Higher Education Support Act 2003.
Note: When obtained by the Commonwealth officer, the student's tax file number becomes personal information (see section 179‑5 of that Act).
(3) The Commissioner has the general administration of this item.
Note: One effect of this is that this item is a taxation law for the purposes of the Taxation Administration Act 1953.
(4) Despite subsection 13.3(3) of the Criminal Code, in a prosecution for an offence against an Act of which the Commissioner has the general administration, the defendant does not bear an evidential burden in relation to whether this item applies to a communication of personal information.