42AInstitution to cancel enrolment of student without tax file number

#### 42A Institution to cancel enrolment of student without tax file number (1) If: (a) an institution receives notice under subsection 42(3) or (5) to the effect that a student enrolled at the institution does not have, or no longer has, a tax file number; and (b) at the end of 28 days after the institution receives that notice, the institution has not been notified of a number that the institution is satisfied (in accordance with guidelines issued by the Commissioner) is the student’s tax file number; the institution must cancel the student’s enrolment and must not permit the student to undertake the course for which the student was enrolled. (2) The regulations may set out procedures for institutions to notify students who may be affected by subsection (1) of the need to obtain a valid tax file number.