Student Assistance Act 1973
View history note
Hide history notePart 4-25 in Schedule 1 to the Taxation Administration Act 1953 has effect as if:
(a) any compulsory ABSTUDY SSL repayment amount of a person were income tax payable by the person in respect of the income year in respect of which the assessment of that debt was made; and
(b) paragraph 7C(1)(c) , and Divisions 3, 4 and 5 and this Division, were income tax laws.
11H(2)
Subsection (1) does not have the effect of making a person liable to a penalty for any act or omission that happened before the commencement of this subsection.
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