s 214-40
In forceAmended assessments are treated as franking assessments
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 214Administering the imputation system
214-40 Amended assessments are treated as franking assessments
Once an amended franking assessment for the entity for the balancing period is made, it is taken to be a franking assessment for the entity for the period.
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