Commonwealth Consolidated Acts

HIGHER EDUCATION SUPPORT ACT 2003 - SECT 154.65

  (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.