Income Tax (Transitional Provisions) Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-6
-
THE IMPUTATION SYSTEM
Division 214
-
Administering the imputation system
SECTION 214-10
Notice to a specific corporate tax entity
214-10(1)
The Commissioner may give the entity a written notice requiring the entity to give the Commissioner a franking return for the balancing period.
214-10(2)
The entity must comply with the requirement within the time specified in the notice, or within any further time allowed by the Commissioner.
214-10(3)
The entity must comply with the requirement regardless of whether the entity has given, or has been required to give, the Commissioner a return under section 214-5 .
View history note
Hide history noteThe Commissioner may give the entity a written notice requiring the entity to give the Commissioner a franking return for the balancing period.
214-10(2)
The entity must comply with the requirement within the time specified in the notice, or within any further time allowed by the Commissioner.
214-10(3)
The entity must comply with the requirement regardless of whether the entity has given, or has been required to give, the Commissioner a return under section 214-5 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.