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Tax File Number (TFN) Guidelines for Higher Education Providers and Open Universities Australia (OLA)

The Commissioner issues the Tax File Number Guidelines under subsection 187-1(4) of HESA. The Guidelines provide assistance in determining the validity of a tax file number.
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  • Tax File Number (TFN) Guidelines for Higher Education Providers and Open Universities Australia (OLA)  PDF Document  (17.7 KB) 

  • Tax File Number (TFN) Guidelines for Higher Education Providers and Open Universities Australia (OLA)   RTF  (22.7 KB)

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