Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 214.90

The Commissioner may amend franking assessments within certain time limits.

Table of sections

Operative provisions

214 - 95   Amendments within 3 years of the original assessment

214 - 100   Amended assessments are treated as franking assessments

214 - 105   Further return as a result of a refund affecting a franking deficit tax liability

214 - 110   Later amendments--on request

214 - 115   Later amendments--failure to make proper disclosure

214 - 120   Later amendments--fraud or evasion

214 - 125   Further amendment of an amended particular

214 - 135   Amendment on review etc.

214 - 140   Notice of amendments