s 214-70
In forceOther later amendments
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 214Administering the imputation system
214-70 Other later amendments
In a case not covered by sections 214‑50, 214‑55, 214‑60 or 214‑65, the Commissioner may amend the franking assessment for the entity for the balancing period after the period of 3 years after the original assessment day has expired, but not so as to reduce the assessment.
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