Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
Division 214
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Administering the imputation system
Subdivision 214-A
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Franking returns
SECTION 214-10
What this Subdivision is about
View history note
Hide history noteA franking return for an income year provides the Commissioner with information about a corporate tax entity's franking activities during that year.
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