Document ID: chunk:federal_register_of_legislation:C2025C00029:section:11:p27
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 11 (pt 27/64)
Character Range: 3361752–3365113

200—Guide to Part 3‑6
Guide to Division 200
200‑1 What this Division is about
200‑5 The imputation system
200‑10 Franking a distribution
200‑15 The franking account
200‑20 How a distribution is franked
200‑25 A corporate tax entity must not give its members credit for more tax than the entity has paid
200‑30 Benchmark rule
200‑35 Effect of receiving a franked distribution
200‑40 An Australian corporate tax entity can pass the benefit of having received a franked distribution on to its members
200‑45 Special rules for franking by some entities
Division 201—Objects and application of Part 3‑6
201‑1 Objects
201‑5 Application of this Part
Division 202—Franking a distribution
Subdivision 202‑A—Franking a distribution
Guide to Subdivision 202‑A
202‑1 What this Subdivision is about
Operative provisions
202‑5 Franking a distribution
Subdivision 202‑B—Who can frank a distribution?
Guide to Subdivision 202‑B
202‑10 What this Subdivision is about
Operative provisions
202‑15 Franking entities
202‑20 Residency requirement when making a distribution
              Subdivision 202‑C—Which distributions can be franked?
Guide to Subdivision 202‑C
202‑25 What this Subdivision is about
202‑30 Frankable distributions
Operative provisions
202‑35 Object
202‑40 Frankable distributions
202‑45 Unfrankable distributions
202‑47 Distributions of certain ADI profits following restructure
Subdivision 202‑D—Amount of the franking credit on a distribution
Guide to Subdivision 202‑D
202‑50 What this Subdivision is about
202‑55 What is the maximum franking credit for a frankable distribution?
Operative provisions
202‑60 Amount of the franking credit on a distribution
202‑65 Where the franking credit stated in the distribution statement exceeds the maximum franking credit for the distribution
Subdivision 202‑E—Distribution statements
Guide to Subdivision 202‑E
202‑70 What this Subdivision is about
Operative provisions
202‑75 Obligation to give a distribution statement
202‑80 Distribution statement
202‑85 Changing the franking credit on a distribution by amending the distribution statement
Division 203—Benchmark rule
Guide to Division 203
203‑1 What this Division is about
203‑5 Benchmark rule
203‑10 Benchmark franking percentage
Operative provisions
203‑15 Object
203‑20 Application of the benchmark rule
203‑25 Benchmark rule
203‑30 Setting a benchmark franking percentage
203‑35 Franking percentage
203‑40 Franking periods—where the entity is not a private company
203‑45 Franking period—private companies
203‑50 Consequences of breaching the benchmark rule
203‑55 Commissioner's powers to permit a departure from the benchmark rule
Division 204—Anti‑streaming rules
Subdivision 204‑A—Objects and application
204‑1 Objects
204‑5 Application
Subdivision 204‑B—Linked distributions
Guide to Subdivision 204‑B
204‑10 What this Subdivision is about
Operative provisions
204‑15 Linked distributions
Subdivision 204‑C—Substituting tax‑exempt bonus share for franked distributions
Guide to Subdivision 204‑C
204‑20 What this Subdivision is about
Operative provisions
204‑25 Substituting tax‑exempt bonus shares for franked distributions
Subdivision 204‑D—Streaming distributions
Guide to Subdivision 204‑D
204‑26 What this Subdivision is about
Operative provisions
204‑30 Streaming distributions
204‑35 When does a franking debit arise if the Commissioner makes a