Document ID: chunk:federal_register_of_legislation:C2025C00140:clause:1_10:p24
Version: federal_register_of_legislation:C2025C00140
Segment Type: clause
Provision Reference: sch 1 cl 10 (pt 24/31)
Character Range: 575811–578532

file number to the student in place of a tax file number that has been withdrawn.
 (4) That new number is taken to be the number that the student notified to *Open Universities Australia and to the *Secretary.

190‑10  When tax file numbers are incorrectly notified—students with tax file numbers
 (1) If the *Commissioner is satisfied:
 (a) that the *tax file number that a student has notified to a higher education provider or the *Secretary (or both):
 (i) has been cancelled or withdrawn since the notification was given; or
 (ii) is otherwise wrong; and
 (b) that the student has a tax file number;
the Commissioner may give to the provider and the Secretary written notice of the incorrect notification and of the student's tax file number.
 (2) That number is taken to be the number that the student notified to the provider and to the *Secretary.
 (3) If the *Commissioner is satisfied:
 (a) that the *tax file number that a student has notified to *Open Universities Australia or the *Secretary (or both):
 (i) has been cancelled or withdrawn since the notification was given; or
 (ii) is otherwise wrong; and
 (b) that the student has a tax file number;
the Commissioner may give to Open Universities Australia and the Secretary written notice of the incorrect notification and of the student's tax file number.
 (4) That number is taken to be the number that the student notified to *Open Universities Australia and to the *Secretary.

190‑15  When tax file numbers are incorrectly notified—students without tax file numbers
 (1) If:
 (a) the *Commissioner is satisfied that the *tax file number that a student notified to a higher education provider or the *Secretary (or both):
 (i) has been cancelled since the notification was given; or
 (ii) is for any other reason not the student's tax file number; and
 (b) the Commissioner is not satisfied that the student has a tax file number;
the Commissioner may give to the provider and the Secretary a written notice informing the provider and the Secretary accordingly.
 (1A) If:
 (a) the *Commissioner is satisfied that the *tax file number that a student notified to *Open Universities Australia or the *Secretary (or both):
 (i) has been cancelled since the notification was given; or
 (ii) is for any other reason not the student's tax file number; and
 (b) the Commissioner is not satisfied that the student has a tax file number;
the Commissioner may give Open Universities Australia and 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