Higher Education Support Act 2003
Part 4-25 in Schedule 1 to the Taxation Administration Act 1953 has effect as if:
(a) any *compulsory repayment amount of a person were *income tax payable by the person in respect of the *income year in respect of which the assessment of that debt was made; and
(b) this Chapter, and Part 5-5 , were *income tax laws. 154-65(2)
Subsection (1) does not have the effect of making a person liable to a penalty for any act or omission that happened before the commencement of this subsection.
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