• Completing your application for refund of franking credits - Endorsed income tax exempt entities and deductible gift recipients - 1 July 2011 to 30 June 2012

    Further Information

    You can download this publication in Portable Document Format (PDF) - Completing your application for refund of franking credits - Endorsed income tax exempt entities and deductible gift recipients - 1 July 2011 to 30 June 2012 (NAT 6715, PDF, 254KB).

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    When to use this application

    Attention

    Warning:

    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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    Use the Application for refund of franking credits - Endorsed income tax exempt entities and deductible gift recipients - 1 July 2011 to 30 June 2012 (NAT 4131) if your organisation is an eligible organisation and one of the following applies:

    • your organisation received franked dividends which were paid on or between 1 July 2011 and 30 June 2012
    • your organisation received distributions from a trust attributable to the period 1 July 2011 to 30 June 2012.
    Attention

    If the franked dividends your organisation has been paid are for an earlier year, you will need to use a different application form. Phone us on 1300 130 248.

    Do not use this application form if you are an individual claiming a refund of franking credits in your own capacity. If you are an individual, you will need to use a different application form.

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    Who should use this application

    Provided certain criteria are met, eligible organisations include 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 eligible for a refund under an Australian Government law other than the income tax law.
    Further Information

    There are rules that may affect your organisation's entitlement, refer to our fact sheet Refund of franking credits - Endorsed income tax exempt entities and deductible gift recipients - 1 July 2011 to 30 June 2012 (NAT 6716).

    To check if your organisation is a DGR or is an endorsed income tax exempt entity:

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    How to complete the application form

    We may have already pre-printed some of your organisation's details on your application form. Notify us in writing if any of these details are incorrect.

    Further Information

    If you need help filling out the application form, phone us on 1300 130 248.

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    Name of organisation

    Make sure the name of the organisation provided is your organisation's full legal name. If your organisation's name has changed, send written advice of the change to:

    Australian Taxation Office
    PO Box 3373
    PENRITH NSW 2740

    Postal address

    Make sure the postal address provided is your organisation's address for the service of notices. If the address is incorrect, provide the correct address for service of notices in the space provided on the form.

    Franked dividend, trust distribution and franking credit details

    To complete this section, you will need all of your organisation's:

    • dividend statements for dividends received from 1 July 2011 to 30 June 2012
    • distribution statements from fund managers or trustees for the period 1 July 2011 to 30 June 2012.

    At label A, provide the total of the following:

    • franked amounts from your organisation's dividend statements, including those paid from a New Zealand company if you are claiming the Australian franking credit
    • distribution amounts from your organisation's distribution statements from a trust or managed fund.

    At label B, provide the total franking credits attached to the following:

    • dividends your organisation received, including Australian franking credits received from a New Zealand company
    • dividends included in your organisation's distribution statements from a trust or managed fund.
    Attention

    Do not include any New Zealand franking credits.

    If the New Zealand company that paid the dividend has not specified that the franking credit is Australian, you should contact the company to work out if it is an Australian or New Zealand franking credit. In most cases, if it is not specified as Australian, it will be a New Zealand franking credit.

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    Further Information

    An example of how to complete label A and label B is included on the back of the application form.

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    Attention

    Do not show cents at label A and label B.

    You should keep your organisation's dividend and distribution statements. Do not send them to us with your application form unless we ask you to.

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    Electronic funds transfer (EFT)

    If you complete the EFT details on the application form your organisation will have its refund paid directly to its Australian financial institution account. If you do not complete the EFT details, your organisation will receive a refund cheque in the mail.

    Direct refund

    Complete your organisation's account details even if you have provided them to us before.

    Provide the following:

    • the bank state branch (BSB) number, which is a six digit number that identifies the financial institution (do not include spaces or hyphens)
    • the account number, which cannot have more than nine characters (do not include spaces)
    • the account name, as shown on your account records, including spaces between each word and between initials. If the account name exceeds 32 characters, provide the first 32 characters only. We do not issue refunds to a trustee's personal bank account.
    Further Information

    To ask about the progress of your organisation's refund, phone us on 1300 130 248.

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    Declaration

    Make sure you read, sign and date the declaration after completing the application. To sign the declaration you must be one of the following people, or a person authorised by them:

    • the trustee of the trust
    • an office holder of the association or organisation
    • a director of the company
    • the company secretary
    • the public officer of the company.

    Incomplete declaration details may delay the processing of your organisation's application.

    Before signing the declaration, make sure your organisation has the necessary records to support its application for a refund of franking credits.

    Lodging your application

    Send the completed application form to us on or after 1 July 2012:

    • by mail to
      Australian Taxation Office
      PO Box 1032
      ALBURY NSW 2640
    • by fax to 1300 130 900.

    Only the original application form will be accepted.

    This application cannot be lodged using the electronic lodgment service.

    We will process your organisation's application form within 28 days, provided it has been completed correctly and sent to the above address or fax number. If you send the application to any other address, the refund may be delayed.

    How to make a change to your application

    If you need to change the dividend or distribution details you lodged with us, write to the above address explaining the change and reason or reasons for the change. Do not lodge another application. Your letter must be signed and dated by the authorised person of your organisation and include your:

    • organisation's full name
    • postal address
    • contact phone number
    • Australian business number (ABN).

    More information

    Last modified: 07 Jun 2012QC 26023