Commonwealth Consolidated Acts

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STUDENT ASSISTANCE ACT 1973 - SECT 12ZNA

Charges and administrative 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 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)   this Part were an income tax law.

  (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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