Commonwealth Consolidated Acts

HIGHER EDUCATION SUPPORT ACT 2003 - SECT 190.20

             (1)  If the * Commissioner:

                     (a)  refuses a student's application for the issue of a * tax file number; or

                     (b)  cancels a tax file number issued to a student;

the Commissioner may give to a higher education provider with which the student is enrolled in a * course of study a written notice informing the provider accordingly.

          (1A)  If the * Commissioner:

                     (a)  refuses a student's application for the issue of a * tax file number; or

                     (b)  cancels a tax file number issued to a student;

the Commissioner may, if access to a unit of study is provided to the student by * Open Universities Australia, give to Open Universities Australia written notice informing Open Universities Australia 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 decision to give the notice.

Note:          Decisions to give notice under subsection (1) or (1A) are reviewable under section 202F of the Income Tax Assessment Act 1936 .