Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 214.10

Notice to a specific corporate tax entity

             (1)  The Commissioner may give the entity a written notice requiring the entity to give the Commissioner a franking return for the balancing period.

             (2)  The entity must comply with the requirement within the time specified in the notice, or within any further time allowed by the Commissioner.

             (3)  The entity must comply with the requirement regardless of whether the entity has given, or has been required to give, the Commissioner a return under section 214-5.



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