Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner may give a * corporate tax entity a written notice requiring the entity to give the Commissioner a * franking return for an income year specified in the notice.
(2) The entity must comply with the requirement within the time specified in the notice, or within any further time allowed by the Commissioner.
(3) The entity must comply with the requirement regardless of whether the entity has given, or has been required to give, the Commissioner a * franking return.