Australian Apprenticeship Support Loans Act 2014

CHAPTER 3 - Loan repayments  

PART 3.3 - APPLICATION OF TAX LEGISLATION  

SECTION 53  

53   RETURNS, ASSESSMENTS, COLLECTION AND RECOVERY  

Subject to Part 3.2 and this Part:

(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 AASL 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 .