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 214-140   214-140   Notice of amendments  


If the Commissioner amends an entity ' s *franking assessment, the Commissioner must give the entity notice of the amendment as soon as practicable after making the amendment.

214-140(2)  
(Repealed by No 81 of 2016)


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