Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-6
-
THE IMPUTATION SYSTEM
Division 214
-
Administering the imputation system
Subdivision 214-C
-
Amending franking assessments
Operative provisions
SECTION 214-100 214-100 Amended assessments are treated as franking assessments
Once an amended * franking assessment for a corporate tax entity for an income year is made, it is taken to be a franking assessment for the entity for the year.
View history note
Hide history noteSECTION 214-100 214-100 Amended assessments are treated as franking assessments
Once an amended * franking assessment for a corporate tax entity for an income year is made, it is taken to be a franking assessment for the entity for the year.