Document ID: chunk:federal_register_of_legislation:C2018A00116:clause:1_23fa
Version: federal_register_of_legislation:C2018A00116
Segment Type: clause
Provision Reference: sch 1 cl 23FA
Character Range: 33482–34020

23FA  Returns, assessments, collection and recovery
  Subject to Divisions 4 and 5 and this Division:
 (a) Part IV of the Income Tax Assessment Act 1936; and
 (b) Division 5 of the Income Tax Assessment Act 1997; and
 (c) 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 VETSL 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.