Refund of franking credits - frequently asked questions

Is your organisation eligible for a refund of franking credits?

Provided certain criteria are met, to be eligible for refunds of franking credits your organisation must be any of the following:

• a charity endorsed by us as exempt from income tax
• a fund endorsed by us as an income tax exempt fund
• an organisation endorsed by us as a deductible gift recipient in its own right
• a deductible gift recipient listed by name in the tax law
• a public fund declared by the Treasurer to be a developing country relief fund
• an exempt institution that is eligible for a refund under an Australian Government law other than the income tax law (for example, the Future Fund Board of Guardians).

Sections within Eligibility

• Is your organisation eligible for a refund of franking credits?
• Which endorsed income tax exempt entities are eligible?
• Which deductible gift recipients are eligible?
• What are the requirements for developing country relief funds?
• How do you check if your organisation is eligible?
• Does your organisation need an Australian business number?
• Does your organisation need a tax file number?
• Does your organisation need an ABN if it has a TFN?