Document ID: chunk:federal_register_of_legislation:C2004C01135:clause:2_1061zzfg
Version: federal_register_of_legislation:C2004C01135
Segment Type: clause
Provision Reference: sch 2 cl 1061ZZFG
Character Range: 145388–146064

1061ZZFG  Application of tax legislation

 (1) Part IV, and Division 1 of Part VI, of the Income Tax Assessment Act 1936, and Part IVC of 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.

 (2) Sections 222A to 222F, 222 and 226G to 226ZB of the Income Tax Assessment Act 1936 apply as if a person's FS assessment debt were income tax payable by the person for the year of income for which the assessment of that debt was made.

Division 7—Assessments