Income Tax Assessment Act 1997

Pt 3-6 inserted by No 48 of 2002.

Div 214 inserted by No 16 of 2003.

Subdiv 214-E heading substituted by No 2 of 2015, s 3 and Sch 2 item 31, effective 1 July 2015. Subdiv 214-E heading formerly read:

Subdivision 214-E - Records, information and tax agents

Subdiv 214-E inserted by No 16 of 2003.

S 214-185 repealed by No 114 of 2009, s 3 and Sch 1 item 8, effective 1 March 2010. S 214-185 formerly read:

SECTION 214-185 Tax agents  
214-185
Part VIIA of the Income Tax Assessment Act 1936 applies in relation to a *franking return given, or objection made, for the purposes of this Part as it applies to an *income tax return or objection.

S 214-185 amended by No 97 of 2008 , s 3 and Sch 3 item 129, by substituting " *franking return given " for " return given " , effective 3 October 2008.

S 214-185 inserted by No 16 of 2003.