s 214-35
In forceAmendments within 3 years of the original assessment
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 214Administering the imputation system
214-35 Amendments within 3 years of the original assessment
(1)
The Commissioner may amend a franking assessment for the entity for the balancing period at any time during the period of 3 years after the original assessment day for the entity for the period.
(2)
The original assessment day for the entity for the balancing period is the day on which the first franking assessment for the entity for the period is made.
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