{"id":"F2013L02067","name":"Higher Education Support Act 2003 – Tax file number guidelines for higher education providers and Open Universities Australia Revocation 2013","slug":"f2013l02067","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":328299,"registerId":"commonwealth-F2013L02067-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Higher Education Support Act 2003 – Tax file number guidelines for higher education providers and Open Universities Australia Revocation 2013","content":"Legislative Instrument\n\nHigher Education Support Act 2003 – Tax file number guidelines for higher education providers and Open Universities Australia Revocation 2013\n\nI, David Diment, Deputy Commissioner of Taxation, make this revocation under the following provision:\n\nsubsection 187-1(4) of the Higher Education Support Act 2003\n\nDavid Diment\n\nDeputy Commissioner of Taxation\n\nDated: 5 December 2013\n\n1.  Name of Revocation\n\nThis revocation is the Higher Education Support Act 2003 - Tax file number guidelines for higher education providers and Open Universities Australia Revocation 2013.\n\n2. Commencement\n\nThis revocation commences on the day after registration on the Federal Register of Legislative Instruments.\n\n3. Application\n\nThis revocation withdraws the ‘Tax File Number Guidelines for Higher Education Providers and Open Universities Australia’ legislative instrument (F2005L01383) registered on 3rd June 2005.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":888},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the limited function described in its title—revoking specific 2005 TFN guidelines. There is no expansion of scope or addition of new substantive requirements."},"complexity_factors":["Only 3 operative sections","Single, straightforward action (revocation of one specific instrument)","No defined terms or interpretation sections","No conditional logic or exceptions","Minimal cross-referencing (only cites the enabling provision)"],"plain_english_summary":"**What this does:** This document officially cancels (revokes) old rules about how universities and higher education providers collect and handle student Tax File Numbers (TFNs).\n\n**The details:** Made by the Deputy Commissioner of Taxation in December 2013, this instrument withdraws the *Tax File Number Guidelines for Higher Education Providers and Open Universities Australia* that had been in place since June 2005.\n\n**Why it matters:** Universities need TFNs to process HELP loans (government study loans), but the specific 2005 guidelines about how they collect them are no longer needed. This revocation tidies up the law by removing the outdated rules, likely because newer guidelines or different arrangements now apply.\n\n**Who it affects:** Higher education providers (universities) and Open Universities Australia, as well as current or former students who provided TFNs under the old system."}},"importantCases":[],"_links":{"self":"/api/acts/f2013l02067","history":"/api/acts/f2013l02067/history","analysis":"/api/acts/f2013l02067/analysis","conflicts":"/api/acts/f2013l02067/conflicts","importantCases":"/api/acts/f2013l02067/important-cases","documents":"/api/acts/f2013l02067/documents"}}