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Franking account return

Find out when to lodge a franking account tax return for your clients.

Last updated 30 June 2023

When a lodgment obligation exists, you must lodge a franking account tax return.

If there is an amount payable, franking account returns are due for lodgment on the last day of the month following the end of the income year. The franking deficit tax is also payable on this date.

You need to lodge by 31 October when both of the following apply:

  • The franking account return is a disclosure only (no amount payable).
  • The taxpayer is a 30 June balancer.