Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
Division 214
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Administering the imputation system
Subdivision 214-C
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Amending franking assessments
Operative provisions
SECTION 214-110 214-110 Later amendments - on request
The Commissioner may amend a *franking assessment for a *corporate tax entity for an income year after the end of the period of 3 years after the *original franking assessment day for the entity for the year if, within that 3 year period:
(a) the entity applies for the amendment; and
(b) the entity gives the Commissioner all the information necessary for making the amendment.
View history note
Hide history noteSECTION 214-110 214-110 Later amendments - on request
The Commissioner may amend a *franking assessment for a *corporate tax entity for an income year after the end of the period of 3 years after the *original franking assessment day for the entity for the year if, within that 3 year period:
(a) the entity applies for the amendment; and
(b) the entity gives the Commissioner all the information necessary for making the amendment.
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