Commonwealth Consolidated Acts

HIGHER EDUCATION SUPPORT ACT 2003 - SECT 154.60

    Subject to this Part:

  (a)   Part   IV of the Income Tax Assessment Act 1936 ; and

  (aa)   Division   5 of the Income Tax Assessment Act 1997 ; and

  (b)   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 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 .