INCOME TAX ASSESSMENT ACT 1997 - SECT 214.145 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 214.145

Franking tax is due and payable at certain times and the general interest charge applies to unpaid amounts.

Table of sections

Operative provisions

214 - 150   Due date for payment of franking tax

214 - 155   General interest charge

214 - 160   Refunds of amounts overpaid