23FAReturns, assessments, collection and recovery

#### 23FA Returns, assessments, collection and recovery Subject to Divisions 4 and 5 and this Division: (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 VETSL 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.