Higher Education Support Act 2003
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 .