Document ID: chunk:federal_register_of_legislation:C2025C00014:section:202:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 202 (pt 1/3)
Character Range: 1671415–1674250

202  Objects of this Part
  The objects of this Part are, by means of the establishment of a system of tax file numbers:
 (a) to increase the effectiveness and efficiency of the matching of information contained in reports given to the Commissioner under this Act or the regulations with information disclosed in income tax returns by taxpayers; and
 (b) to prevent evasion of liability to taxation under the laws of the Commonwealth relating to income tax; and
 (c) to facilitate the administration of any legislation enacted by the Parliament under which benefits are provided by the Commonwealth to students in relation to contributions or charges payable by students in respect of the costs of courses of study provided by institutions of higher education or vocational education and training, or in respect of the costs of other services and amenities available to students in connection with such institutions; and
 (d) to facilitate the administration of any legislation enacted by the Parliament to impose charge equal to any shortfall in the amount spent by employers on training employees; and
 (e) to facilitate the administration of a provision of an Act, being a provision which authorises the collection of a tax file number as a condition to the giving of personal assistance within the meaning of the Data‑matching Program (Assistance and Tax) Act 1990; and
 (f) to facilitate the administration of the Data‑matching Program (Assistance and Tax) Act 1990; and
 (g) to facilitate the administration of any legislation enacted by the Parliament in relation to the imposition of charge on an employer's superannuation guarantee shortfall; and
 (ga) to facilitate the administration of the Child Support (Assessment) Act 1989 and the Child Support (Registration and Collection) Act 1988; and
 (gaa) to facilitate the administration of Part 2 of the Student Assistance Act 1973, which deals with ABSTUDY student start‑up loans and debts in relation to those loans; and
 (h) to facilitate the administration of Division 6 of Part 4A of the Student Assistance Act 1973; and
 (hab) to facilitate the administration of Chapter 2AA of the Social Security Act 1991, which deals with student start‑up loans and debts in relation to those loans; and
 (hac) to facilitate the administration of the Australian Apprenticeship Support Loans Act 2014; and
 (ha) to facilitate the administration of:
 (i) Part 2B.3 of the Social Security Act 1991; or
 (ii) a provision of an instrument under Chapter 2B of the Social Security Act 1991 (as in force before the commencement of Schedule 2 to the Youth Allowance Consolidation Act 2000) establishing a Student Financial Supplement Scheme, being a provision relating to the recovery through the taxation system of a student's outstanding indebtedness in respect of financial supplement paid to