Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 214-20 Notice to a specific corporate tax entity 214-20(1)
The Commissioner may give a *corporate tax entity a written notice requiring the entity to give the Commissioner a *franking return for an income year specified in the notice.
214-20(2)
The entity must comply with the requirement within the time specified in the notice, or within any further time allowed by the Commissioner.
214-20(3)
The entity must comply with the requirement regardless of whether the entity has given, or has been required to give, the Commissioner a *franking return.
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