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

Overview

The Higher Education Support Act 2003 – Tax File Number Guidelines for Higher Education Providers and Open Universities Australia Revocation 2013 was enacted to address the redundancy of outdated tax file number validation guidelines for higher education providers and Open Universities Australia. This instrument was created under subsection 187-1(4) of the Higher Education Support Act 2003 and aims to revoke the previously registered Tax File Number Guidelines for Higher Education Providers and Open Universities Australia (F2005L01383), which were no longer in use. The revocation was agreed upon by the Department of Industry, Innovation, Climate Change, Science, Research and Tertiary Education, the Department of Education, Employment and Workplace Relations, and the Australian Taxation Office, recognising that the relevant entities had developed their own compliant protocols and processes for tax file number validation. The revocation ensures that these entities can continue to develop their own law-compliant procedures without the constraints of obsolete guidelines, thereby reducing compliance costs and adapting to technological changes.

Scope and Application

The Higher Education Support Act 2003 – Tax file number guidelines for higher education providers and Open Universities Australia Revocation 2013 serves to revoke the previously established Tax File Number Guidelines for Higher Education Providers and Open Universities Australia, which were registered on 3rd June 2005. This revocation applies to higher education providers and Open Universities Australia, entities that no longer rely on the outdated guidelines for validating students’ tax file numbers. Instead, these entities now develop their own law-compliant protocols and processes in consultation with the Commissioner, thereby adapting to technological advancements and ensuring compliance without adherence to the obsolete guidelines. The revocation is a legislative instrument under the Legislative Instruments Act 2003, and it eliminates the need for prescriptive guidelines that could become obsolete, allowing for more flexible and up-to-date practices in tax file number validation. The instrument’s revocation is compatible with human rights as it does not affect the rights of students, who will continue to have their tax file numbers validated according to the new protocols and processes developed by their educational providers.

Key Provisions

The Higher Education Support Act 2003 – Tax File Number Guidelines for Higher Education Providers and Open Universities Australia Revocation 2013 (F2013L02067) revokes the previous Tax File Number Guidelines for Higher Education Providers and Open Universities Australia (F2005L01383), which were registered on 3 June 2005. This revocation is made under subsection 187-1(4) of the Higher Education Support Act 2003 and is a legislative instrument for the purposes of the Legislative Instruments Act 2003. The revocation aims to remove outdated guidelines from the Federal Register of Legislative Instruments, as the guidelines are no longer used by higher education providers and Open Universities Australia. Instead, these entities have developed their own protocols and processes for tax file number validation in consultation with the Commissioner, without the need for prescriptive guidelines. The revocation places certain obligations on higher education providers and Open Universities Australia. They are now responsible for developing their own law conformant protocols and processes for tax file number validation. This includes consulting with the Commissioner but without the need to adhere to the now-repealed guidelines. This change allows these entities to stay updated with technological advancements and changes in the law, ensuring they continue to meet the tax file number requirements in the Higher Education Support Act 2003. The revocation does not introduce any new offences or penalties, as it primarily concerns the withdrawal of guidelines that are no longer in use. The main effect of this instrument is to streamline the tax file number validation process for higher education providers and Open Universities Australia, reducing compliance costs and eliminating the need for outdated guidelines. The instrument is considered to be of a minor or machinery nature, with minor implementation compliance costs and no ongoing impacts on compliance costs. The revocation was developed in consultation with relevant departments and stakeholders, including the Department of Industry, Innovation, Climate Change, Science, Research and Tertiary Education and the Department of Education, Employment and Workplace Relations. In terms of human rights compatibility, the revocation does not engage any of the applicable rights or freedoms as it withdraws guidelines that are no longer in use. The rights of students will not be affected by this revocation, as higher education providers and Open Universities Australia will continue to validate the tax file number of students according to their own protocols and processes. This Legislative Instrument is compatible with human rights as it does not raise any human rights issues.