Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 214.65

Further amendment of an amended particular

                   If:

                     (a)  a franking assessment for the entity for the balancing period has been amended (the first amendment ) in any particular; and

                     (b)  the Commissioner is of the opinion that it would be just to further amend the assessment in that particular so as to reduce the assessment;

the Commissioner may do so within a period of 3 years after the first amendment.



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