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 160AQQ  

160AQQ   OBJECTIONS  
If the company to which an offset determination relates is dissatisfied with the offset determination, it may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .