Income Tax (Transitional Provisions) Act 1997

Table of sections

214‑1 Application

214‑5 Entity must give a franking return

214‑10 Notice to a specific corporate tax entity

214‑15 Effect of a refund on franking returns

214‑20 Franking returns for the income year

214‑25 Commissioner may make a franking assessment

214‑30 Commissioner taken to have made a franking assessment on first return

214‑35 Amendments within 3 years of the original assessment

214‑40 Amended assessments are treated as franking assessments

214‑45 Further return as a result of a refund affecting a franking deficit tax liability

214‑50 Later amendments—on request

214‑55 Later amendments—failure to make proper disclosure

214‑60 Later amendments—fraud or evasion

214‑65 Further amendment of an amended particular

214‑70 Other later amendments

214‑75 Amendment on review etc.

214‑80 Notice of amendments

214‑85 Validity of assessment

214‑90 Objections

214‑95 Evidence

214‑100 Due date for payment of franking tax

214‑105 General interest charge

214‑110 Refunds of amounts overpaid

214‑120 Record keeping

214‑125 Power of Commissioner to obtain information

214‑135 Interpretation