Document ID: chunk:federal_register_of_legislation:C2025C00163:section:12zn
Version: federal_register_of_legislation:C2025C00163
Segment Type: section
Provision Reference: s 12ZN
Character Range: 122259–122940

12ZN  Application of tax legislation
  Part IV of the Income Tax Assessment Act 1936, Division 5 of the Income Tax Assessment Act 1997 and Part IVC of, and Part 4‑15 in Schedule 1 to, the Taxation Administration Act 1953 apply, so far as they are capable of application and subject to this Division, in relation to an FS assessment debt 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.
Note: FS assessment debts are also collected through the Pay As You Go (PAYG) system of collecting income tax: see Parts 2‑1, 2‑5 and 2‑10 in Schedule 1 to the Taxation Administration Act 1953.