Student Assistance Act 1973
Part 4A
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Financial Supplement for Tertiary Students
Division 6
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Indebtedness existing after termination date
Subdivision D
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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 .
12ZN(2)
(Repealed by No 101 of 2006)
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 .
View history note
Hide history note12ZN(2)
(Repealed by No 101 of 2006)
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