Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
Division 214
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Administering the imputation system
Subdivision 214-C
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Amending franking assessments
Operative provisions
SECTION 214-100 214-100 Amended assessments are treated as franking assessments
Once an amended *franking assessment for a corporate tax entity for an income year is made, it is taken to be a franking assessment for the entity for the year.
View history note
Hide history noteSECTION 214-100 214-100 Amended assessments are treated as franking assessments
Once an amended *franking assessment for a corporate tax entity for an income year is made, it is taken to be a franking assessment for the entity for the year.
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