Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 3   Amendments relating to instruments

Division 1   Amendments

Income Tax Assessment Act 1997
232   Subsection 214-5(2)

Repeal the subsection, substitute:

(2) The Commissioner is able to make a legislative instrument requiring corporate tax entities to give a franking return for an income year.