Applying for a refund
When can your organisation apply for a refund?
Eligibility for a refund is worked out annually at the end of each income year.
Applications are to be submitted after the end of the relevant income year – that is, on or after 1 July.
Organisations cannot apply for early refunds. For example, your organisation cannot submit an application before 1 July 2016 for franked dividends paid in the year ended 30 June 2016 and/or for the entitlement to franked distributions for the year ended 30 June 2016.
Your organisation can only lodge one application for a refund of franking credits for a particular income year.
If you find you have not included information from franked dividend or franked distribution statements in your application, see What if you made a mistake on your organisation’s application form?
You can apply for a refund any time after that income year ends. There is no due date for applying for a refund.
For what period can your organisation apply for a refund?
For the relevant income year, your organisation can apply for a refund of franking credits for:
- franked dividends from companies
- entitlements to franked distributions from trusts or managed funds.
How does your organisation apply for a refund?
You will need to complete the personalised version of the Application for refund of franking credits – Endorsed income tax exempt entities and deductible gift recipients (NAT 4131) form that we send you. Check you have the correct form for the year you are claiming credits for. Send the application form to us by:
- mail to
Australian Taxation Office
PO Box 1032
ALBURY NSW 2640
- fax to 1300 130 900.
If you send it to another ATO address, your refund may be delayed.
You cannot apply for a refund of franking credits electronically.
You cannot apply for this refund using an income tax return form or an activity statement.
Do not use the Application for refund of franking credits – Endorsed income tax exempt entities and deductible gift recipients (NAT 4131) 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 form.
Where to get the application form, including replacement copies?
In June of each year, we send a personalised refund application form to eligible organisations that applied for and received a refund in the previous financial year.
If you have not received an application form or need a replacement form, phone us on 1300 130 248.
What if your organisation's name or address has changed?
If your organisation's name or address has changed, you need to update these details with us so we can provide your organisation with an application package.
To do this, you need to complete a Change of registration details (NAT 2943) form and send it to the address indicated on the form.
Do you have to lodge an application for each separate entity in the group?
Yes. You can only apply for a refund of franking credits under the name of the endorsed entity.
Can your organisation apply electronically, through tax agents or the internet?
No. An application for a refund of franking credits can only be accepted on your organisation's personalised application form that is included in the application package sent out each year.