INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 8 - Returns and assessments  

Subdivision A - Returns  

SECTION 160AREA  

160AREA   DEFICIT DEFERRAL TAX RETURNS  
If a class A deficit deferral amount (see subsection 160AQJA(2) ), a class B deficit deferral amount (see subsection 160AQJB(2) ) or a class C deficit deferral amount (see subsection 160AQJC(2) ) arises in relation to a company in relation to a refund or PAYG instalment variation credit, the company must lodge a return in relation to the deficit deferral amount within 14 days after receiving the refund or claiming the PAYG instalment variation credit.