• Dividends and franking credits

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    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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    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