Commonwealth legislation

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

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

1/10 complexity

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).

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.

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 This revocation tidies up the law by removing the outdated rules, likely because newer guidelines or different arrangements now apply.

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.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in 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

Legislative Instrument

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

I, David Diment, Deputy Commissioner of Taxation, make this revocation under the following provision:

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

David Diment

Deputy Commissioner of Taxation

Dated: 5 December 2013

Name of Revocation

This revocation is the Higher Education Support Act 2003 - Tax file number guidelines for higher education providers and Open Universities Australia Revocation 2013.

Commencement

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

Application

This revocation withdraws the ‘Tax File Number Guidelines for Higher Education Providers and Open Universities Australia’ legislative instrument (F2005L01383) registered on 3rd June 2005.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

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

Legislative Instrument

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

I, David Diment, Deputy Commissioner of Taxation, make this revocation under the following provision:

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

David Diment

Deputy Commissioner of Taxation

Dated: 5 December 2013

Name of Revocation

This revocation is the Higher Education Support Act 2003 - Tax file number guidelines for higher education providers and Open Universities Australia Revocation 2013.

Commencement

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

Application

This revocation withdraws the ‘Tax File Number Guidelines for Higher Education Providers and Open Universities Australia’ legislative instrument (F2005L01383) registered on 3rd June 2005.