Div 15Tax file numbers

Division 15—Tax file numbers Subdivision 15‑A—Introduction 79  What this Division is about Requirements relating to students’ tax file numbers apply to assistance under Part 2 that gives rise to VET FEE‑HELP debts. The Commissioner may notify VET providers or the Secretary of matters relating to tax file numbers.  VET providers have obligations relating to notifying students about tax file number requirements.  VET providers have obligations relating to cancelling the enrolment of students who do not have tax file numbers. Note: Part VA of the Income Tax Assessment Act 1936 provides for issuing, cancelling or altering tax file numbers. Subdivision 15‑B—What are the tax file number requirements for assistance under Part 2?