Higher Education Support Act 2003 Tax File Number Guidelines for Higher Education Providers and Open Universities Australia (Cth)

I, Stephen Mark Ashley, make the Tax File Number guidelines under subsection 187-1(4) of the Higher Education Support Act 2003 to assist higher education providers and Open Universities Australia to determine the validity of a tax file number.

Dated this 1st day of June 2005

(Stephen Mark Ashley)

Acting Assistant Commissioner

Operations

Australian Taxation Office

TAX FILE NUMBER GUIDELINES FOR HIGHER EDUCATION PROVIDERS AND OPEN UNIVERSITIES AUSTRALIA

1.    Where a student notifies you of their tax file number for the first time:

1.1    you must be satisfied that student details on the Request for Commonwealth assistance agree with enrolment details; and

1.2    the tax file number quoted must:

·comply with the tax file number algorithm; and

·be unique to one student at your institution.

1. As a higher education provider, you will carry out the tax file number algorithm check at enrolment. If the tax file number provided by the student at enrolment fails the tax file number algorithm you must notify the student, in writing, within seven days (or before the census date if earlier) that:

·they have not provided a valid tax file number, and

·

they must provide either their correct tax file number or a Certificate of application for a tax file number (in a form approved by the Commissioner of Taxation) by the census date.

1. You will carry out the tax file number uniqueness check by computer as part of the validation of the Higher Education Loan Programme due file. Where a tax file number fails the uniqueness check you must confirm the tax file number with us by following section 6 of these guidelines before the Higher Education Loan Programme due file is sent.

   
   
   

1. You should note that from 1 January 2005 we will no longer accept invalid tax file numbers (999 999 999) in the Higher Education Loan Programme due file as a result of a student supplying a Certificate of application for a tax file number. Where a student has supplied a certificate but not provided their tax file number at the time of preparation of the Higher Education Loan Programme due file, you must confirm the tax file number with us by following section 6 of these guidelines before the Higher Education Loan Programme due file is sent.

   
   
   

1. Where the Commissioner has issued a notice under section 190-15 (students without a tax file number) or section 190-20 (Tax file number application refused or tax file number cancelled) of the Higher Education Support Act 2003 the student must notify you of their tax file number within 28 days of the date of the notice and you must then confirm the tax file number with us by following section 6 of these guidelines.

   
   
   

1. If you need to confirm a student’s tax file number as required in sections 3, 4 or 5 above, you should contact the Higher Education Loan Accounts unit of the Tax Office in Chermside. You will need to provide:

·student name

·date of birth

·postal address

·tax file number (if applicable)

·institution code

·the reason for the request.

If you make the request by phone, we will confirm the tax file number by return phone call to a nominated contact person from your provider.

Note:  All sections of these guidelines, except for section 5, apply to Open Universities Australia and any reference in these guidelines to ‘you’, ‘your institution’, or ‘higher education provider’ includes a reference to ‘Open Universities Australia’.