(1) A higher education provider must pay the following when it is due and payable by the provider:
(a) * higher education provider charge;
(b) any penalty for late payment of higher education provider charge.
Note: Higher education provider charge is imposed by the Higher Education Support (Charges) Act 2019 .
(2) The Higher Education Provider Guidelines may make provision for, or in relation to, all or any of the following matters:
(a) the issue of notices setting out the amount of * higher education provider charge payable by a provider;
(b) when higher education provider charge is due and payable;
(c) the issue of notices extending the time for payment of higher education provider charge;
(d) penalties for late payment of higher education provider charge;
(e) to whom higher education provider charge and any penalties for late payment are payable;
(f) the refund, remission or waiver of higher education provider charge or penalties for late payment;
(g) the review of decisions made under the Higher Education Provider Guidelines in relation to the collection or recovery of higher education provider charge;
(h) any other matters relating to the collection or recovery of higher education provider charge.