Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 214-70 Part-year assessment 214-70(1)
The Commissioner may, at any time during an income year, make a *franking assessment for a *corporate tax entity for a particular period within that year as if the beginning and end of that period were the beginning and end of an income year.
214-70(2)
This Part applies, for the purposes of that assessment, as if the beginning and end of the period were the beginning and end of an income year.
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