“the annual rate of charge of income levy is as set out in s. 531C”
(1) [deleted]
(2) The provisions of Part 47, in relation to penalties, offences, interest and other sanctions, shall apply in relation to income levy as they apply to income tax.
(3) Section 865 shall apply to any repayment of income levy as it applies to income tax.
(4) Section 987 shall apply, with any necessary modifications, to income levy as it applies to income tax.