Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 214.90

What this Subdivision is about

The Commissioner may amend franking assessments within certain time limits.

Table of sections

Operative provisions

214-95      Amendments within 3 years of the original assessment

214-100    Amended assessments are treated as franking assessments

214-105    Further return as a result of a refund affecting a franking deficit tax liability

214-110    Later amendments--on request

214-115    Later amendments--failure to make proper disclosure

214-120    Later amendments--fraud or evasion

214-125    Further amendment of an amended particular

214-135    Amendment on review etc.

214-140    Notice of amendments

Operative provisions



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