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  

Operative provisions

SECTION 214-20   Notice to a specific corporate tax entity  

214-20(1)  
The Commissioner may give a *corporate tax entity a written notice requiring the entity to give the Commissioner a *franking return for an income year specified in the notice.

214-20(2)  
The entity must comply with the requirement within the time specified in the notice, or within any further time allowed by the Commissioner.

214-20(3)  


The entity must comply with the requirement regardless of whether the entity has given, or has been required to give, the Commissioner a *franking return.

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