INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteIf:
(a) apart from this section, a company has a franking tax shortfall for a franking year or a refund; and
(b) the shortfall or part of it was caused by the company, in a taxation statement, treating a franking tax law as applying in a particular way; and
(c) that way agrees with:
(i) advice given to the company by a taxation officer; or
(ii) a general administrative practice under this Act;
the shortfall is not a franking tax shortfall, or the part is not part of a franking tax shortfall, for the purposes of section 160ARZA , 160ARZB , 160ARZC or 160ARZD .
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