INCOME TAX ASSESSMENT ACT 1997 - SECT 214.135 Amendment on review etc.

INCOME TAX ASSESSMENT ACT 1997 - SECT 214.135

    Nothing in this Subdivision prevents the amendment of a * franking assessment:

  (a)   to give effect to a decision on a review or appeal; or

  (b)   to * reduce the assessment as a result of an objection made under this Act or pending an appeal or review.