Australian Apprenticeship Support Loans Act 2014
CHAPTER 5
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Miscellaneous
PART 5.1
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MISCELLANEOUS
SECTION 100
APPLICATION TO UNDER-18S
100(1)
Each of the following applies to a person aged under 18 in the same way that it applies to a person aged 18 or older:
(a) this Act (other than subsection 13(3) );
(b) a provision of a taxation law (within the meaning of the Income Tax Assessment Act 1997 ) to the extent to which it relates to this Act.
100(2)
Subsection (1) does not by implication limit the application of other provisions of taxation law in relation to persons aged under 18.
Each of the following applies to a person aged under 18 in the same way that it applies to a person aged 18 or older:
(a) this Act (other than subsection 13(3) );
(b) a provision of a taxation law (within the meaning of the Income Tax Assessment Act 1997 ) to the extent to which it relates to this Act.
100(2)
Subsection (1) does not by implication limit the application of other provisions of taxation law in relation to persons aged under 18.
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