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 Notice to give a franking return--general notice
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
214-50 Evidence