Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 214.110

Later amendments--on request

                   The Commissioner may amend a * franking assessment for a * corporate tax entity for an income year after the end of the period of 3 years after the * original franking assessment day for the entity for the year if, within that 3 year period:

                     (a)  the entity applies for the amendment; and

                     (b)  the entity gives the Commissioner all the information necessary for making the amendment.



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