53Returns, assessments, collection and recovery

53 Returns, assessments, collection and recovery

Subject to Part 3.2 and this Part: (a) Part IV of the Income Tax Assessment Act 1936; and (b) Division 5 of the Income Tax Assessment Act 1997; and (c) 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 AASL 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.