Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 214.75

    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.