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TaxBanter Monthly Special Topic: Franking rules - August 2022

Our monthly Special Topic presentations are practical, yet detailed analyses of specific areas of tax law or practice.

Our Online Special Topic sessions, meant to accompany our Tax Updates, are an in-depth look at topical matters frequently encountered by tax professionals.

Recorded 1 August 2022

Each year we carefully select these topics based on current happenings in the industry and government. Each session is supplemented by a comprehensive technical paper and relevant case studies for maximum understanding.


Individual - $207.90
Team - $623.70 (up to 6 team members)

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Franking rules - August 2022 Special Topic

The accuracy of the franking account balance is especially important to a company that wants to pay a franked dividend or has current year losses and wants to claim back some of the tax paid. In light of recent tax law changes impacting franking account transactions, this paper considers:

  • the timing of franking debits or credits
  • franking during a company’s first year
  • impact of varying instalments
  • when a company can claim a loss carry back tax offset
  • benchmark and disclosure integrity rules
  • 45-holding period rule

Leanne Saunders

Tax Trainer, TaxBanter

TaxBanter Monthly Special Topic: Franking rules - August 2022

1 modules

Investment per person: $ 207.90
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