New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 28 Machinery provisions for simplified imputation system
Income Tax Assessment Act 1997
2 At the end of subsection 204-75(4)
Add:
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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