(1) If the Commissioner makes a determination giving rise to a * franking debit in the * franking account of an entity under paragraph 204 - 30(3)(a), the debit arises in the franking account of the entity on the day on which the notice of determination is given to the entity in accordance with section 204 - 50.
(2) If the Commissioner makes a determination giving rise to an * exempting debit in the * exempting account of an entity under paragraph 204 - 30(3)(b), the debit arises in the exempting account of the entity on the day on which the notice of determination is given to the entity in accordance with section 204 - 50.