STUDENT ASSISTANCE ACT 1973

Part 4A - Financial Supplement for Tertiary Students  

Division 6 - Indebtedness existing after termination date  

Subdivision D - Returns and assessments  

SECTION 12ZN   Application of tax legislation  

12ZN  


Part IV of the Income Tax Assessment Act 1936 , Division 5 of the Income Tax Assessment Act 1997 and Part IVC of, and Part 4-15 in Schedule 1 to, the Taxation Administration Act 1953 apply, so far as they are capable of application and subject to this Division, in relation to an FS assessment debt of a person as if it were income tax assessed to be payable by a taxpayer by an assessment made under Part IV of the Income Tax Assessment Act 1936 .
Note:

FS assessment debts are also collected through the Pay As You Go (PAYG) system of collecting income tax: see Parts 2-1, 2-5 and 2-10 in Schedule 1 to the Taxation Administration Act 1953 .

12ZN(2)  
(Repealed by No 101 of 2006)




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