INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 8 - Returns and assessments  

Subdivision A - Returns  

SECTION 160ARF   FURTHER RETURNS ETC.  

160ARF(1)   [Company required to furnish return]  

Where the Commissioner, by notice in writing served on a company, requires the company to furnish a return in relation to a franking year, the company shall furnish the return within the time specified in the notice, whether or not the company has furnished, or is or was required to furnish, a return under section 160ARE or this section in respect of that franking year.

160ARF(2)   [Company required to furnish copy of declaration]  

Where the Commissioner, by notice in writing served on a company, requires the company to furnish to the Commissioner a copy of each declaration made for the purposes of section 160AQF in relation to frankable dividends paid to shareholders in the company during a period specified in the notice, the company shall furnish the copies within the time specified in the notice, whether or not the company has furnished, or is or was required to furnish, those copies under any other provision of this Act in respect of that period.


 

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