Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 214.75

Amendment on review etc.

                   Nothing in this Division prevents the amendment of a franking assessment for the entity for the balancing period:

                     (a)  to give effect to a decision on a review or appeal; or

                     (b)  to reduce the assessment as a result of an objection made under this Act or pending an appeal or review.



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