Income Tax (Transitional Provisions) 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
SECTION 214-70
214-70
Other later amendments
In a case not covered by sections 214-50 , 214-55 , 214-60 or 214-65 , the Commissioner may amend the franking assessment for the entity for the balancing period after the period of 3 years after the original assessment day has expired, but not so as to reduce the assessment.
View history note
Hide history noteIn a case not covered by sections 214-50 , 214-55 , 214-60 or 214-65 , the Commissioner may amend the franking assessment for the entity for the balancing period after the period of 3 years after the original assessment day has expired, but not so as to reduce the assessment.
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