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  • Dividends and franking credits



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

    End of attention

    If you are claiming franking credits at item 11, certain rules apply. Read the following to check that you are entitled to claim the credits.

    You must be a 'qualified person' to be entitled to a franking credit in respect of a dividend. To be a qualified person you must satisfy the holding period rule and the related payments rule.

      Last modified: 01 Jun 2012QC 25766