s 11G
In forceReturns, assessments, collection and recovery
Part 2ABSTUDY student start‑up loans
Division 6Tax administration matters
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.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.