(1) A determination under subsection 204 - 30(3) does not form part of an assessment.
(2) The Commissioner must give notice in writing of the determination:
(a) in a case where the Commissioner determines that a * franking debit is to arise in the * franking account of an entity under paragraph 204 - 30(3)(a)--to the entity; and
(b) in a case where the Commissioner determines that an * exempting debit is to arise in the * exempting account of an entity under paragraph 204 - 30(3)(b)--to the entity; and
(c) in a case where a favoured member is denied an * imputation benefit under paragraph 204 - 30(3)(c)--to the favoured member.
(3) If the Commissioner makes a determination denying an *
imputation benefit under paragraph 204 - 30(3)(c) on a * distribution
made by a * listed public company, the Commissioner is taken to have served
notice in writing of the determination on the favoured member if the
Commissioner causes a notice to be published in a manner that results in the
notice being accessible to the public and reasonably prominent. The notice is
taken to have been served on the day on which the publication takes place.