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Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

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Division 214 - Administering the imputation system  

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Subdivision 214-C - Amending franking assessments  

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SECTION 214-90   What this Subdivision is about  

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The Commissioner may amend franking assessments within certain time limits.

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