Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 214.70

Other later amendments

    In a case not covered by sections   214 - 50, 214 - 55, 214 - 60 or 214 - 65, the Commissioner may amend the franking assessment for the entity for the balancing period after the period of 3 years after the original assessment day has expired, but not so as to reduce the assessment.


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