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  • Applying for a refund

    Eligibility for a refund is worked out annually at the end of each income year.

    When you can apply for a refund

    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 2019 for franked dividends paid in the year ended 30 June 2019 and/or for the entitlement to franked distributions for the year ended 30 June 2019.

    Your organisation can only lodge one application for a refund of franking credits for a particular income year.

    You can apply for a refund any time after that income year ends. There is no due date for applying for a refund.

    If you find you have not included information from franked dividend or franked distribution statements in your application, you can change your application. See If you made a mistake on your application.

    The period you can 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 to 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 your completed application form to us by either:

    • 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.

    Note: Do not use this 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 your application form

    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 you need a replacement form, or you want to apply for the first time, phone us on 1300 130 248.

    You cannot apply electronically

    You cannot apply electronically through tax agents or the Practitioner lodgement service (PLS). An application for a refund of franking credits can only be accepted on your organisation's personalised application form. This is included in the application package we send out in June.

    If your organisation's name or address has changed

    If your organisation's name or address has changed, you need to update your details with us so we can provide your organisation with an application package.

    You can update your registered business details online, by phone, or through your registered tax agent or BAS agent. Refer to Update your details.

    Lodging for each separate entity in the group

    You need to lodge an application for each separate entity in the group. You can only apply for a refund of franking credits under the name of the entity.

      Last modified: 04 Jun 2019QC 16343