s 11H
In forceCharges and civil penalties for failing to meet obligations
Part 2ABSTUDY student start‑up loans
Division 6Tax administration matters
11H Charges and civil penalties for failing to meet obligations
(1)
Part 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.
(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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