Document ID: chunk:federal_register_of_legislation:C2025C00140:clause:1_10:p25
Version: federal_register_of_legislation:C2025C00140
Segment Type: clause
Provision Reference: sch 1 cl 10 (pt 25/31)
Character Range: 578281–581002

a written notice informing Open Universities Australia and the Secretary accordingly.
 (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.

190‑20  When applications are refused or tax file numbers are cancelled
 (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, or an *accelerator program course, and to the *Secretary, a written notice informing the provider and the Secretary accordingly.
 (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.
 (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.

Division 193—Other provisions relating to tax file numbers

193‑1  Giving information about tax file number requirements

Requests for HECS‑HELP assistance or FEE‑HELP assistance—requirements on higher education providers
 (1) A higher education provider must notify a person in writing how to *meet the tax file number requirements if:
 (a) the person is enrolled in a unit of study with the provider; and
 (b) the person has, on or before the *census date for the unit, completed, signed and given to the *appropriate officer of the provider a *request for Commonwealth assistance in relation to the unit or, where the *course of study of which the unit forms a part is undertaken with the provider, in relation to the course of study;
 (c) in that request, the person requests *HECS‑HELP assistance or *FEE‑HELP assistance for the unit or the course; and
 (d) the request does not include a number that purports to be the person's *tax file number.
 (2) The provider must notify the person under subsection (1):
 (a) on or before the *census date for the unit; or
 (b) within 7 days after