Income Tax (Transitional Provisions) 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
SECTION 214-75
214-75
Amendment on review etc.
Nothing in this Division prevents the amendment of a franking assessment for the entity for the balancing period:
(a) to give effect to a decision on a review or appeal; or
(b) to reduce the assessment as a result of an objection made under this Act or pending an appeal or review.
View history note
Hide history noteNothing in this Division prevents the amendment of a franking assessment for the entity for the balancing period:
(a) to give effect to a decision on a review or appeal; or
(b) to reduce the assessment as a result of an objection made under this Act or pending an appeal or review.
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