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 214-135   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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