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

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

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(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 .

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History

S 154-60 amended by No 79 of 2010, s 3 and Sch 1 items 14 to 16, by omitting " , and Division 1 of Part VI , " after " Part IV " in para (a), inserting para (aa) and repealing the note at the end, effective 1 July 2010. The note formerly read:

Note:

Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 deals with collection and recovery of amounts on and after 1 July 2000, replacing some provisions in Division 1 of Part VI of the Income Tax Assessment Act 1936 .

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