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, or an * accelerator program course, and to the * Secretary, a written notice informing the provider and the Secretary 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, and to 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 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 .