Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 214.95

Amendments within 3 years of the original assessment

             (1)  The Commissioner may amend a * franking assessment for a * corporate tax entity for an income year at any time during the period of 3 years after the * original franking assessment day for the entity for that year.

             (2)  The original franking assessment day for a * corporate tax entity for an income year is the day on which the first * franking assessment for the entity for the income year is made.



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