Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 204-75 Notice to the Commissioner 204-75(1)
The entity must notify the Commissioner in writing of the difference.
204-75(2)
(Repealed by No 41 of 2011)
204-75(3)
The notice must also state:
(a) the *benchmark franking percentage for the current franking period; and
(b) the benchmark franking percentage for the last relevant franking period.
204-75(4)
The notice must be in the *approved form and must be given to the Commissioner:
(a) if the entity is required to give the Commissioner a *franking return for the income year in which the current franking period occurs - with that return; or
(b) otherwise - within one month after the end of the income year in which the current franking period occurs.
Note:
See Subdivision 214-A for requirements to give the Commissioner franking returns.
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