Ordinary balancers - franking periods

There is a difference in franking period rules between entities that are private companies and entities that are not private companies.

A private company will have a single franking period which is the same as its income year for other tax purposes.

An entity, other than a private company, with an income year of 12 months will have two, six-month franking periods.

Franking periods

    Last modified: 09 Jul 2014QC 17505