INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 214 - Administering the imputation system  

Subdivision 214-B - Franking assessments  

Operative provisions

SECTION 214-75   214-75   Validity of assessment  


The validity of a *franking assessment is not affected because any of the provisions of this Act have not been complied with.

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