Section C Significant variation in benchmark franking percentage



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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Franking period

Generally, a franking period for a corporate tax entity that is a private company is the same as its income year.

For corporate tax entities that are not private companies there are generally two franking periods in an income year. The first franking period is the first six months beginning at the start of the entity's income year and the second franking period will be the remainder of the income year.

For more information on the franking period rules refer to the fact sheets:

These are available on our website.

Last modified: 18 Sep 2008QC 17477