Legislation

ITAA 1936 s 109RB into the ITAA 1936, the Commissioner is conferred with the power to amend a franking assessment made before 21 June 2007 (the commencement of the item) for the purpose of giving effect to a decision under section 109RB

ATO documents that consider ITAA 1936 s 109RB into the ITAA 1936, the Commissioner is conferred with the power to amend a franking assessment made before 21 June 2007 (the commencement of the item) for the purpose of giving effect to a decision under section 109RB

1 document

ATO ID 2009/48 (Withdrawn)withdrawnATO ID · 2009

Franking Accounts: exercise of paragraph 109RB(2)(a) of the Income Tax Assessment Act 1936 discretion