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INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

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Division 8 - Returns and assessments  

Subdivision B - Assessments  

SECTION 160ARQ  

160ARQ   VALIDITY OF ASSESSMENT  
The validity of a franking assessment is not affected because any of the provisions of this Act have not been complied with.

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