A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 16   PAYG instalments consequential amendments

Higher Education Funding Act 1988

2   At the end of section 106U

Add:

(5) Division 45 in Schedule 1 to the Taxation Administration Act 1953 applies, so far as it is capable of application, in relation to the collection of an HEC assessment debt of a person as if the HEC assessment debt were income tax.