INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 8 - Returns and assessments  

Subdivision B - Assessments  

SECTION 160ARR  

160ARR   REFUNDS OF AMOUNTS OVERPAID  
Section 172 applies for the purposes of this Part as if references in that section to tax included references to franking deficit tax, deficit deferral tax and franking additional tax.