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