(1) A higher education provider must cancel a person's enrolment in a unit of study with the provider if:
(a) the provider receives notice under section 190 - 15 or 190 - 20 to the effect that the person does not have, or no longer has, a * tax file number; and
(b) at the end of 28 days after the provider receives that notice, the provider has not been notified of a number that the provider is satisfied (in accordance with subsection (3)) is a valid tax file number; and
(c) the person is entitled to * HECS - HELP assistance for the unit (ignoring paragraph 90 - 1(f)); and
(d) the person has not paid, as one or more * up - front payments in relation to the unit, his or her * student contribution amount for the unit.
Note 1: If a person's enrolment is cancelled under this section, the provider has certain payment obligations: see section 36 - 24B.
Note 2: The person's HELP balance in relation to the unit is re - credited: see subsection 97 - 27(1).
(2) The provider must not accept a further enrolment of the person in that unit as a * Commonwealth supported student.
(3) A higher education provider must, in deciding whether it is satisfied that a number is a valid * tax file number for the purposes of paragraph (1)(b), comply with the guidelines issued by the * Commissioner under subsection 187 - 1(4).
(4) A higher education provider must comply with any requirements, set out in guidelines issued by the * Commissioner, relating to procedures for informing persons who may be affected by subsection (1) or (3) of the need to obtain a valid * tax file number.
(5) A guideline issued under subsection (4) is a legislative instrument.