INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 5 - Franking of dividends  

Subdivision C - Franking deficit tax and deficit deferral tax to offset company tax  

SECTION 160AQL   AMENDMENT OF DETERMINATION  

160AQL(1)   [Timing]  

The Commissioner may at any time amend an offset determination in such manner as the Commissioner thinks necessary.

160AQL(2)   [Amended determination]  

For the purposes of this Act, an amended determination shall be treated like a determination.