Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 214.110

    The Commissioner may amend a * franking assessment for a * corporate tax entity for an income year after the end of the period of 3 years after the * original franking assessment day for the entity for the year 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.