Document ID: chunk:federal_register_of_legislation:C2025C00162:section:1061zvjh
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 1061ZVJH
Character Range: 1507968–1508581

1061ZVJH  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 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.