Document ID: chunk:federal_register_of_legislation:C2016A00074:clause:2_21
Version: federal_register_of_legislation:C2016A00074
Segment Type: clause
Provision Reference: sch 2 cl 21
Character Range: 25649–26916

21  Transitional provision—tax file numbers of students of VET courses
(1) This item applies in relation to a student who, immediately before the commencement of this Schedule, met the tax file number requirements for assistance under Part 2 of Schedule 1A to the Higher Education Support Act 2003 in relation to a VET 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:
 (a) Division 5A of Part 1, or Part 2, of Schedule 1A to that Act; or
 (b) Chapter 4 of that Act, to the extent that it relates to Schedule 1A to that Act.
Note: When obtained by the Commonwealth officer, the student's tax file number becomes VET personal information (see clause 72 of Schedule 1A to 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 VET personal information.