INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 8 - Returns and assessments  

Subdivision A - Returns  

SECTION 160ARE   ANNUAL RETURNS  

160ARE(1)   [Returns furnished to Commissioner]  

The Commissioner may, by notice published in the Gazette, require each company to which the notice applies to:

(a) furnish a return in relation to the franking year specified in the notice; and

(b) furnish to the Commissioner, with the return, a copy of each declaration made for the purposes of section 160AQF in respect of frankable dividends paid to shareholders in the company during that franking year.

160ARE(2)   [Time for furnishing returns]  

A return under subsection (1) shall be furnished within the time required by the notice or such further time as the Commissioner allows.