Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 214.50

    The Commissioner may amend a franking assessment for the entity for the balancing period after the end of a period of 3 years after the original franking assessment day 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.