VET Student Loans Act 2016

PART 3A - VETSL DEBTS  

Division 6 - Application of tax legislation  

SECTION 23FA  

23FA   RETURNS, ASSESSMENTS, COLLECTION AND RECOVERY  


Subject to Divisions 4 and 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 VETSL 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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