s 214-65
In forceFurther amendment of an amended particular
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 214Administering the imputation system
214-65 Further amendment of an amended particular
If:
(a)
a franking assessment for the entity for the balancing period has been amended (the first amendment) in any particular; and
(b)
the Commissioner is of the opinion that it would be just to further amend the assessment in that particular so as to reduce the assessment;
the Commissioner may do so within a period of 3 years after the first amendment.
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