(1) The * Commissioner may give to a higher education provider, and to the * Secretary, written notice of the * tax file number of a student who is enrolled in a * course of study, or an * accelerator program course, with the provider if the Commissioner:
(a) issues the tax file number to the student; or
(b) refuses to issue a tax file number to the student on the ground that the student already has a tax file number.
(2) The * Commissioner may give to * Open Universities Australia, and to the * Secretary, written notice of the * tax file number of a student to whom Open Universities Australia provides access to a unit of study if the Commissioner:
(a) issues the tax file number to the student; or
(b) refuses to issue a tax file number to the student on the ground that the student already has a tax file number.