Commonwealth Consolidated Acts

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

INCOME TAX ASSESSMENT ACT 1997 - SECT 204.75

Notice to the Commissioner

             (1)  The entity must notify the Commissioner in writing of the difference.

             (3)  The notice must also state:

                     (a)  the * benchmark franking percentage for the current franking period; and

                     (b)  the benchmark franking percentage for the last relevant franking period.

             (4)  The notice must be in the * approved form and must be given to the Commissioner:

                     (a)  if the entity is required to give the Commissioner a * franking return for the income year in which the current franking period occurs--with that return; or

                     (b)  otherwise--within one month after the end of the income year in which the current franking period occurs.

Note:          See Subdivision 214-A for requirements to give the Commissioner franking returns.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback