Commonwealth Consolidated Acts Commonwealth Consolidated ActsA franking return for an income year provides the Commissioner with information about a corporate tax entity's franking activities during that year.
Table of sections
Operative provisions
214 - 15 Requirement to give franking return--general
214 - 20 Notice to a specific corporate tax entity
214 - 25 Content and form of a franking return
214 - 30 Franking account balance
214 - 35 Venture capital sub - account balance
214 - 40 Meaning of franking tax
214 - 45 Effect of a refund on franking returns