Tax file number guidelines for higher education providers and Open Universities Australia in accordance with the Higher Education Support Act 2003
Explanatory Statement
General Outline of Instrument
This instrument provides the guidelines by which a higher education provider or Open Universities Australia (formerly known as Open Learning Australia) must satisfy itself that a Tax File Number (TFN) provided by a student in relation to their enrolment is either a valid TFN or the correct TFN for that student.
The instrument is made under subsection 187-1(4) of the Higher Education Support Act 2003.
The instrument will be a legislative instrument for the purposes of the Legislative Instruments Act 2003.
Date of effect
This instrument applies from 1 January 2005, on the commencement of the Higher Education Support Act 2003. The instrument is retrospective as higher education providers and the Open Universities Australia have been applying the guidelines since this date.
The retrospectivity of the guidelines is of no consequence to any party.
What is this instrument about:
This instrument is made by the Commissioner of Taxation (the Commissioner) pursuant to the Higher Education Support Act 2003 and provides for the guidelines by which a higher education provider or Open Universities Australia must satisfy itself that a TFN provided by a student in relation to their enrolment is either a valid TFN or the correct TFN for that student.
The instrument further provides guidelines for what a higher education provider or Open Universities Australia should do where they have not been provided with a TFN by the time that student records and higher education debts are to be sent to the Australian Taxation Office (ATO).
What is the effect of this instrument:
The effect of the instrument is that it advises higher education providers and Open Universities Australia that they must have a valid or correct TFN recorded for each student if the ATO is to accept that student’s record and higher education debt.
Background:
Under the Higher Education Support Act 2003, a student may elect to defer payment of their student contribution amount or tuition fees. If they do so, they are required to meet the TFN requirements under Division 187 of the Higher Education Support Act 2003.
To meet the TFN requirements a student must either provide their TFN or Certificate from the Commissioner stating they have applied for a TFN, to their higher education provider or Open Universities Australia by the census date for the unit of study they are undertaking.
Under subsection 187-1(4) of the Higher Education Support Act 2003, the Commissioner may issue guidelines about the circumstances in which a higher education provider or Open Universities Australia is to be satisfied that a number is a valid TFN.
Consultation:
The Commissioner has consulted extensively with the Department of Education Science and Training in relation to the contents of this instrument.
The instrument has been drafted in consultation with the appropriate areas within the ATO.
Commissioner of Taxation
1 June 2005
Subject references:
Tax File Number (TFN)
Legislative references:
Higher Education Support Act 2003
Legislative Instruments Act 2003
ATO references
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