Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 214.70

Part-year assessment

             (1)  The Commissioner may, at any time during an income year, make a * franking assessment for a * corporate tax entity for a particular period within that year as if the beginning and end of that period were the beginning and end of an income year.

             (2)  This Part applies, for the purposes of that assessment, as if the beginning and end of the period were the beginning and end of an income year.



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