s 214-50
In forceLater amendments—on request
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 214Administering the imputation system
214-50 Later amendments—on request
The Commissioner may amend a franking assessment for the entity for the balancing period after the end of a period of 3 years after the original franking assessment day 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.
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