INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 8 - Returns and assessments  

Subdivision B - Assessments  

SECTION 160ARM   NOTICE OF FRANKING ASSESSMENT  

160ARM(1)   [Time for notice]  

As soon as practicable after a franking assessment is made in respect of a company, the Commissioner shall serve notice of the assessment in writing on the company.

160ARM(2)   [Inclusion in other assessment notice]  

Notice of a franking assessment made in respect of a company may be included in notice of any other assessment made in respect of the company under this Act.