INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 12 - Records, information and tax agents  

SECTION 160ASE  

160ASE   TAX AGENTS  
Part VIIA applies in relation to a return furnished, or objection lodged, for the purposes of this Part as it applies to an income tax return or objection.