Part 5
Matters of general application and miscellaneous matters
Matters of general application
193Recovery of unpaid amount
An unpaid amount is recoverable as a debt due to the Crown.
Sections 156 to 165 of the Tax Administration Act 1994, as far as they are applicable and with all necessary modifications, apply for the purposes of this Act, as if—
- every reference in those provisions to income tax or tax were a reference to an unpaid amount; and
- every reference in those provisions to a taxpayer or a person were a reference to a borrower; and
- the reference to an assessment in section 162 of the Tax Administration Act 1994 were a reference to an assessment made under Part 2 of this Act; and
- every reference to
this Act
in sections 164 and 165 of the Tax Administration Act 1994 were a reference to the Student Loan Scheme Act 2011.