Document ID: chunk:federal_register_of_legislation:C2025C00162:section:1061zzfg
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 1061ZZFG
Character Range: 1615149–1615804

1061ZZFG  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 can be applied and subject to this Part, to a person's FS assessment debt 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.