INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 214 - Administering the imputation system  

SECTION 214-10   Notice to a specific corporate tax entity  

214-10(1)  
The Commissioner may give the entity a written notice requiring the entity to give the Commissioner a franking return for the balancing period.

214-10(2)  
The entity must comply with the requirement within the time specified in the notice, or within any further time allowed by the Commissioner.

214-10(3)  
The entity must comply with the requirement regardless of whether the entity has given, or has been required to give, the Commissioner a return under section 214-5 .




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