Document ID: chunk:federal_register_of_legislation:C2025C00125:section:106u
Version: federal_register_of_legislation:C2025C00125
Segment Type: section
Provision Reference: s 106U
Character Range: 241399–243126

106U  Application of tax legislation
 (1) Subject to this Part, Part IV, and Division 1 of Part VI, of the Income Tax Assessment Act 1936 (Assessment Act), and Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953, apply, so far as they are capable of application, in relation to an HEC assessment debt 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 Assessment Act.
Note: Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 deals with collection and recovery of amounts on and after 1 July 2000, replacing some provisions in Division 1 of Part VI of the Income Tax Assessment Act 1936.
 (2A) Part 4‑25 in Schedule 1 to the Taxation Administration Act 1953 has effect as if:
 (a) any HEC assessment debt of a person were income tax payable by the person in respect of the year of income in respect of which the assessment of that debt was made; and
 (b) Chapters 4, 4A, 4B, 5, 5A and 5B of this Act were income tax laws.
 (2B) Subsection (2A) 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.
 (3) 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 applies, so far as it is capable of application, in relation to the collection by instalments of an HEC assessment debt of a person as if the HEC assessment debt were income tax.
 (5) Division 45 in Schedule 1 to the Taxation Administration Act 1953 applies, so far as it is capable of application, in relation to the collection of an HEC assessment debt of a person as if the HEC assessment debt were income tax.