Pt 3-6 inserted by No 48 of 2002.

Div 214 inserted by No 16 of 2003.

Subdiv 214-A inserted by No 16 of 2003.

S 214-15 substituted by No 64 of 2020, s 3 and Sch 3 item 234, effective 1 October 2020. No 64 of 2020, s 3 and Sch 3 items 325 and 326 contains the following transitional provision:

325 Transitional - general provision to preserve existing instruments  
(1)
Subitem (2) applies to an instrument (however described) made under, or for the purposes of, a provision amended by an item of this Part if:

(a) the instrument was in force immediately before the commencement of this Part; and

(b) the provision, as amended, provides for the same instrument, or a similar instrument, to be made as a notifiable instrument or a legislative instrument; and

(c) item 326 does not apply to the instrument.

(2)
The instrument continues in force (and may be dealt with) as if it had been made under, or for the purposes of, the provision as amended.
326 Transitional - other instruments  
…

(4)
A decision made under subsection 820-960(4) of the Income Tax Assessment Act 1997 and in force immediately before the commencement of this Part continues in force (and may be dealt with) as if it were:

(a) for a decision that applies to a particular entity - an exemption under subsection 820-962(3) of that Act as inserted by this Part; or

(b) otherwise - an exemption under subsection 820-962(1) of that Act as inserted by this Part.

…

S 214-15 formerly read:

SECTION 214-15 Notice to give a franking return - general notice  
214-15(1)
The Commissioner may publish a notice in the Gazette requiring each *corporate tax entity to which the notice applies to give the Commissioner a *franking return for an income year specified in the notice.

214-15(2)
An entity to which the notice applies must comply with the requirement within the time specified in the notice, or within any further time allowed by the Commissioner.

S 214-15 inserted by No 16 of 2003.