INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 214 - Administering the imputation system  

SECTION 214-40   214-40   Amended assessments are treated as franking assessments  


Once an amended franking assessment for the entity for the balancing period is made, it is taken to be a franking assessment for the entity for the period.



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