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-C
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Amending franking assessments
Operative provisions
SECTION 214-135 214-135 Amendment on review etc.
Nothing in this Subdivision prevents the amendment of a *franking assessment:
(a) to give effect to a decision on a review or appeal; or
(b) to *reduce the assessment as a result of an objection made under this Act or pending an appeal or review.
View history note
Hide history noteSECTION 214-135 214-135 Amendment on review etc.
Nothing in this Subdivision prevents the amendment of a *franking assessment:
(a) to give effect to a decision on a review or appeal; or
(b) to *reduce the assessment as a result of an objection made under this Act or pending an appeal or review.
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