(1) This subsection applies to a person in relation to a unit of study if:
(a) the person is enrolled with a higher education provider in the unit; and
(b) access to the unit was not provided by * Open Universities Australia; and
(c) the provider receives notice under section 190 - 15 or 190 - 20 to the effect that the person does not have, or no longer has, a * tax file number; and
(d) at the end of 28 days after the provider receives that notice, the provider has not been notified of a number that the provider is satisfied (in accordance with subsection (3)) is a valid tax file number; and
(e) the person is entitled to * FEE - HELP assistance for the unit (ignoring paragraph 104 - 1(1)(h)).
Note: The person's HELP balance in relation to the unit is re - credited: see subsection 104 - 27(1).
(2) This subsection applies to a person in relation to a unit of study if:
(a) the person is enrolled in the unit; and
(b) access to the unit was provided by * Open Universities Australia; and
(c) Open Universities Australia receives notice under section 190 - 15 or 190 - 20 to the effect that the person does not have, or no longer has, a * tax file number; and
(d) at the end of 28 days after Open Universities Australia receives that notice, Open Universities Australia has not been notified of a number that it is satisfied (in accordance with subsection (3)) is a valid tax file number; and
(e) the person is entitled to * FEE - HELP assistance for the unit (ignoring paragraph 104 - 1(1)(h)).
Note: The person's HELP balance in relation to the unit is re - credited: see subsection 104 - 27(2).
(3) A higher education provider or * Open Universities Australia must, in deciding whether it is satisfied that a number is a valid * tax file number for the purposes of paragraph (1)(d) or (2)(d), as the case may be, comply with the guidelines issued by the * Commissioner under subsection 187 - 1(4).
(4) A higher education provider or * Open Universities Australia must comply with any requirements, set out in guidelines issued by the * Commissioner, relating to procedures for informing persons of the need to obtain a valid * tax file number, where the persons may be affected by subsection (1) or (2), as the case may be, applying to them.
(5) A guideline issued under subsection (4) is a legislative instrument.