s 214-85
In forceValidity of assessment
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 214Administering the imputation system
214-85 Validity of assessment
The validity of a franking assessment for the entity for the balancing period is not affected because any of the provisions of this Act (as defined in the Income Tax Assessment Act 1997) have not been complied with.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.