Higher Education Support Act 2003

Chapter 4 - Repayment of loans  

PART 4-2 - DISCHARGE OF INDEBTEDNESS  

Division 154 - How is indebtedness compulsorily discharged?  

Subdivision 154-D - Application of tax legislation  

SECTION 154-60   154-60   Returns, assessments, collection and recovery  
Subject to this Part:

(a) Part IV of the Income Tax Assessment Act 1936 ; and

(aa) Division 5 of the Income Tax Assessment Act 1997 ; and

(b) Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 ;

apply, so far as they are capable of application, in relation to a *compulsory repayment amount 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 .