Student Assistance Act 1973

Part 2 - ABSTUDY student start-up loans  

Division 6 - Tax administration matters  

SECTION 11G  

11G   RETURNS, ASSESSMENTS, COLLECTION AND RECOVERY  


Subject to Division 5 and this Division:


(a) Part IV of the Income Tax Assessment Act 1936 ; and


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


(c) 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 ABSTUDY SSL 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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