Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner may, by legislative instrument, require each * corporate tax entity to which the instrument applies to give the Commissioner a * franking return for a specified income year.
(2) An entity to which the instrument applies must comply with the requirement within the time specified in the instrument.
Note: The Commissioner may defer the time for giving the return: see
section 388 - 55 in Schedule 1 to the
Taxation Administration Act 1953 .