Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)
Schedule 3 Miscellaneous amendments
Part 3 Amendments relating to instruments
Division 1 Amendments
Income Tax Assessment Act 1997
232 Subsection 214-5(2)
Repeal the subsection, substitute:
(2) The Commissioner is able to make a legislative instrument requiring corporate tax entities to give a franking return for an income year.
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