Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 214.95

Amendments within 3 years of the original assessment

  (1)   The Commissioner may amend a * franking assessment for a * corporate tax entity for an income year at any time during the period of 3 years after the * original franking assessment day for the entity for that year.

  (2)   The original franking assessment day for a * corporate tax entity for an income year is the day on which the first * franking assessment for the entity for the income year is made.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback