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Instructions to complete the Franking account tax return 2025

Instructions for completing sections A, B, C, the payment slip and declaration of the franking account tax return.

Published 29 May 2025

Section A – entity information

Complete all the labels in Section A of the form.

Section B – Franking deficit tax and over-franking tax

Complete labels in Section B of the form if you have a franking deficit tax or over-franking tax amount.

Section C – Significant variation in benchmark franking percentage

Complete the benchmark franking periods and percentages at Section C of the form.

Payment slip

How to complete the payment slip for total tax payable.

Declaration and other information

Find out who can sign the form and when penalties and interest apply.

QC104317