Document ID: chunk:federal_register_of_legislation:C2025C00163:section:11h
Version: federal_register_of_legislation:C2025C00163
Segment Type: section
Provision Reference: s 11H
Character Range: 58913–59514

11H  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 ABSTUDY 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) paragraph 7C(1)(c), and Divisions 3, 4 and 5 and this Division, 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.