INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 214 - Administering the imputation system  

SECTION 214-75   214-75   Amendment on review etc.  


Nothing in this Division prevents the amendment of a franking assessment for the entity for the balancing period:


(a) to give effect to a decision on a review or appeal; or


(b) to reduce the assessment as a result of an objection made under this Act or pending an appeal or review.




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