Income Tax Assessment Act 1997

Pt 3-6 inserted by No 48 of 2002.

Div 214 inserted by No 16 of 2003.

Subdiv 214-B inserted by No 16 of 2003.

S 214-85 repealed by No 2 of 2015, s 3 and Sch 2 item 30, effective 1 July 2015. S 214-85 formerly read:

SECTION 214-85 Evidence  
214-85
Section 177 of the Income Tax Assessment Act 1936 applies as if a reference in that section to an assessment or a notice of assessment included a reference to a *franking assessment or a notice of a franking assessment, as required.

S 214-85 inserted by No 16 of 2003.