INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 5 - Franking of dividends  

Subdivision C - Franking deficit tax and deficit deferral tax to offset company tax  

SECTION 160AQS   160AQS   REFUNDS OF AMOUNTS OVERPAID  
Section 172 applies for the purposes of this Subdivision as if a reference in that section to an assessment included a reference to an offset determination.