Income Tax (Transitional Provisions) Act 1997
View history note
Hide history noteThe Commissioner may amend a franking assessment for the entity for the balancing period at any time during the period of 3 years after the original assessment day for the entity for the period.
214-35(2)
The original assessment day for the entity for the balancing period is the day on which the first franking assessment for the entity for the period is made.
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