Search for     
ato.gov.au        Businesses section only        
Advanced search
Search tips
> Businesses > Tax topics - Imputation > Refunding franking credits > Fact sheets   
 

Refunding imputation credits - Trustees

 
Increase text size Decrease text size
 

How do trustees apply for the refund?

Trustees who are eligible for a refund of excess imputation credits use the trust tax return to claim the refund. Trustees must retain in their records the dividend statements from the company that paid the franked dividends, or the trust that made the distribution containing the imputation credit. These statements should show the amount of the dividend and the imputation credit, together with the date of payment.

Last Modified: Friday, 14 July 2006
 
Table of contents
Give us your feedback
 
© Australian Taxation Office for the Commonwealth of Australia
Top of page
More information on page