Document ID: chunk:federal_register_of_legislation:C2004A01354:clause:2_46
Version: federal_register_of_legislation:C2004A01354
Segment Type: clause
Provision Reference: sch 2 cl 46
Character Range: 23224–23997

46  Section 184‑1
Repeal the section, substitute:

184‑1  What this Part is about

      Requirements relating to students' tax file numbers apply to assistance under Chapter 3 that gives rise to HELP debts.
      The Commissioner may notify higher education providers, or where appropriate Open Learning Australia, of matters relating to tax file numbers.
      Higher education providers, and where appropriate Open Learning 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.