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-D
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Collection and recovery
SECTION 214-145
What this Subdivision is about
View history note
Hide history noteFranking tax is due and payable at certain times and the general interest charge applies to unpaid amounts.
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