Higher Education Support Act 2003 – Tax file number guidelines for higher education providers and Open Universities Australia Revocation 2013

Higher Education Support Act 2003 – Tax file number guidelines for higher education providers and Open Universities Australia Revocation 2013

Explanatory Statement

General Outline of Instrument

1. This instrument is made under:

subsection 187-1(4) of the Higher Education Support Act 2003

2.      This instrument revokes ‘Tax File Number Guidelines for Higher Education Providers and Open Universities Australia’ - F2005L01383 registered on 3rd June 2005 as the guidelines are no longer in use.

3.      The revocation is a legislative instrument for the purposes of the Legislative Instruments Act 2003.

Date of effect

4.      This instrument commences on the day after registration on the Federal Register of Legislative Instruments.  

What is this instrument about

5.      The purpose of this instrument is to revoke ‘Tax File Number Guidelines for Higher Education Providers and Open Universities Australia’ as the guidelines are no longer used by Higher Education Providers and Open Universities Australia in satisfying themselves that a student’s tax file number is valid for the purposes of meeting the tax file number requirements in the Higher Education Support Act 2003. The Commissioner no longer needs to guide Higher Education Providers and Open Universities Australia in tax file number validation matters as those entities have developed their own law conformant protocols and processes.

What is the effect of this instrument

6.      The effect of this instrument is that Higher Education Providers and Open Universities Australia will continue to develop their own protocols and processes for tax file number validation, in consultation with the Commissioner but without reference to prescriptive guidelines prone to obsoleteness due to technological change.

7.      An assessment of the compliance cost impact indicates that the impact will be minor for implementation compliance costs. There will be no on-going impacts on compliance costs. The new instrument is of a minor or machinery nature.  

Background

8.      This instrument has been developed to ensure that disused and partially obsolete tax file number guidelines for Higher Education Providers and Open Universities Australia no longer exist in the Federal Register of Legislative Instruments.

9.      With the guidelines revoked, Higher Education Providers and Open Universities Australia will be free to develop, in consultation with the Commissioner, their own law conformant protocols and processes for tax file number validation without concern about compliance with the published guidelines.  

Consultation:

10.  This revocation was developed in consultation with the Department of Industry, Innovation, Climate Change, Science, Research and Tertiary Education (DIICCSRTE) and the Department of Education, Employment and Workplace Relations (DEEWR).

11.  At a meeting of DIICCSRTE, DEEWR and the ATO on Friday 17 May 2013, it was agreed that the tax file number guidelines should be revoked for the reasons described above. DIICCSRTE and DEEWR were able to provide assurances that Higher Education Providers and Open Universities Australia no longer use the guidelines described in this instrument but instead rely on the protocols and processes those entities have developed in consultation with the ATO. It was agreed that there would be no adverse impacts arising out of the revocation of the guidelines.

Legislative references:

Subsection 187-1(4) of the Higher Education Support Act 2003

Legislative Instruments Act 2003

Human Rights (Parliamentary Scrutiny) Act 2011

Statement of compatibility with Human Rights 

This statement is prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

Higher Education Support Act 2003 – Tax file number guidelines for higher education providers and Open Universities Australia Revocation 2013

This Legislative Instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Overview of the Bill/Legislative Instrument

This Legislative Instrument revokes and withdraws guidelines that previously assisted Higher Education Providers and Open Universities Australia in their validation of students’ tax file numbers as the guidelines are no longer used. 

Human rights implications

This Legislative Instrument does not engage any of the applicable rights or freedoms as it withdraws guidelines that are no longer in use by Higher Education Providers and Open Universities Australia. The fact that these entities will continue to validate the tax file numbers of students according to their own protocols and processes means that the rights of students will not be affected in any way.

Conclusion

This Legislative Instrument is compatible with human rights as it does not raise any human rights issues.