INCOME TAX ASSESSMENT ACT 1997 - SECT 214.10 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 214.10

A franking return for an income year provides the Commissioner with information about a corporate tax entity's franking activities during that year.

Table of sections

Operative provisions

214 - 15   Requirement to give franking return--general

214 - 20   Notice to a specific corporate tax entity

214 - 25   Content and form of a franking return

214 - 30   Franking account balance

214 - 35   Venture capital sub - account balance

214 - 40   Meaning of franking tax

214 - 45   Effect of a refund on franking returns