12ZNApplication of tax legislation

#### 12ZN 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 are capable of application and subject to this Division, in relation to an FS 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 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.