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 160AQM   NOTICE OF DETERMINATION  

160AQM(1)   [Service on company]  

The Commissioner shall serve notice in writing of an offset determination on the company to which it relates.

160AQM(2)   [Inclusion in assessment]  

The notice may be included in a notice of assessment.