Commonwealth Consolidated Acts

SOCIAL SECURITY ACT 1991 - SECT 1061ZVJH

  (1)   Part   4 - 25 in Schedule   1 to the Taxation Administration Act 1953 has effect as if:

  (a)   any compulsory 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)   paragraphs 1061ZVBB(1)(c) and (2)(c), and Parts   2AA.3 and 2AA.4 and this Part, 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.