Franking rules

Recorded live 1 Aug 2022

$190.91 +GST

The accuracy of the franking account balance is especially important to a company that wants to pay a franked dividend or has current year losses and wants to claim back some of the tax paid. In light of recent tax law changes impacting franking account transactions, this paper considers: 

  • the timing of franking debits or credits 
  • franking during a company’s first year 
  • impact of varying instalments 
  • when a company can claim a loss carry back tax offset 
  • benchmark and disclosure integrity rules 
  • 45-holding period rule 

This training is presented by one of TaxBanter’s experienced tax trainers.

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