Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 204.65

This Subdivision requires an entity to notify the Commissioner where there is a significant difference in its benchmark franking percentage over time, so that the Commissioner can assess whether there is streaming.

Table of sections

Operative provisions

204 - 70   Application of this Subdivision

204 - 75   Notice to the Commissioner

204 - 80   Commissioner may require information where the Commissioner suspects streaming