Document ID: chunk:federal_register_of_legislation:C2025C00140:clause:1_18:p3
Version: federal_register_of_legislation:C2025C00140
Segment Type: clause
Provision Reference: sch 1 cl 18 (pt 3/19)
Character Range: 462488–465237

serious hardship to the person; or
 (d) there are other special reasons that make it fair and reasonable to make the amendment.
 (4) The *Commissioner must, as soon as practicable after an application is made under this section:
 (a) consider the matter to which the application relates; and
 (b) notify the applicant of the Commissioner's decision on the application.
Note: Amendments of assessments, or refusals of applications, are reviewable under Part 5‑7.

154‑55  Higher education providers etc. to provide information to Commissioner
 (1) A higher education provider must give to the *Commissioner, if asked by the Commissioner to do so, any information:
 (a) that is in its possession relating to students who have applied for one or more of the following:
 (i) *HECS‑HELP assistance or *FEE‑HELP assistance for a unit of study;
 (ii) *OS‑HELP assistance in relation to a period of 6 months;
 (iii) *SA‑HELP assistance for a *student services and amenities fee for a period;
 (iv) *STARTUP‑HELP assistance for an *accelerator program course; and
 (b) that the Commissioner reasonably requires for the purposes of this Chapter.
 (2) *Open Universities Australia must give to the *Commissioner, if asked by the Commissioner to do so, any information:
 (a) that is in its possession relating to students who have applied for *FEE‑HELP assistance for a unit of study; and
 (b) that the Commissioner reasonably requires for the purposes of this Chapter.

Subdivision 154‑D—Application of tax legislation

154‑60  Returns, assessments, collection and recovery
  Subject to this Part:
 (a) Part IV of the Income Tax Assessment Act 1936; and
 (aa) Division 5 of the Income Tax Assessment Act 1997; and
 (b) 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 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.

154‑65  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 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) this Chapter, and Part 5‑5, 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.

154‑70  Pay as you go (PAYG) withholding
  Part 2‑5 (other than section 12‑55 and Subdivisions 12‑E, 12‑F and 12‑G) in Schedule 1 to the Taxation Administration Act 1953