Document ID: chunk:federal_register_of_legislation:C2025C00140:clause:1_10:p20
Version: federal_register_of_legislation:C2025C00140
Segment Type: clause
Provision Reference: sch 1 cl 10 (pt 20/31)
Character Range: 565826–568650

numbers.
      Higher education providers, and where appropriate Open Universities Australia, have obligations relating to notifying students about tax file number requirements.
      Higher education providers have obligations relating to cancelling the enrolment of students who do not have tax file numbers.
Note: Part VA of the Income Tax Assessment Act 1936 provides for issuing, cancelling or altering tax file numbers.

Division 187—What are the tax file number requirements for assistance under Chapter 3?

187‑1  Meeting the tax file number requirements

Assistance other than SA‑HELP assistance
 (1) A student who is enrolled, or proposes to enrol, with a higher education provider in a unit of study access to which was not provided by *Open Universities Australia, or in an *accelerator program course, meets the tax file number requirements for assistance under Chapter 3, except *SA‑HELP assistance, if:
 (a) the student notifies his or her *tax file number to:
 (i) an *appropriate officer of the provider; and
 (ii) the *Secretary;
  and the provider is satisfied (in accordance with subsection (4)) that this number is a valid tax file number; or
 (b) the student gives to the officer a certificate from the *Commissioner stating that the student has applied to the Commissioner asking the Commissioner to issue a tax file number to the student.
 (1AA) Compliance by a person with subsection (1) in relation to a *course of study, or an *accelerator program course, is to be ignored in determining whether there has been compliance by the person with subsection (1) in relation to any other course of study or accelerator program course.
 (1A) A student who accesses, or proposes to access, a unit of study through *Open Universities Australia, meets the tax file number requirements for assistance under Chapter 3, except *SA‑HELP assistance, if:
 (a) the student notifies his or her *tax file number to:
 (i) an *appropriate officer of Open Universities Australia; and
 (ii) the *Secretary;
  and Open Universities Australia is satisfied (in accordance with subsection (4)) that this number is a valid tax file number; or
 (b) the student gives to the officer a certificate from the *Commissioner stating that the student has applied to the Commissioner asking the Commissioner to issue a tax file number to the student.
 (2) If the student is seeking *HECS‑HELP assistance or *FEE‑HELP assistance for a unit of study, he or she does not meet the tax file number requirements for the assistance unless he or she complies with subsection (1) or (1A) (as the case requires) on or before the *census date for the unit.
 (2A) If the student is seeking *STARTUP‑HELP assistance for an *accelerator program course, the student does not meet the tax file number requirements for the assistance unless the student