S 214-95 repealed by No 2 of 2015, s 3 and Sch 2 item 34, effective 1 July 2015. S 214-95 formerly read:
SECTION 214-95 Evidence
Income Tax Assessment Act 1936
applies as if:
a reference in that section to a return included a reference to a franking return under this Division; and
a reference in that section to an assessment or a notice of assessment included a reference to a franking assessment or a notice of a franking assessment (as required) under this Division.