Special Tax Topics 2025-2026 - Franking a dividend – getting it right

With a multi-rate system of corporate tax, it is easy to become confused with the process of franking a proposed dividend. Frequently, accountants need to help their corporate clients determine which rate of company tax to use to frank a dividend; especially when company tax rates change. 

Learning Outcomes: 

Upon successful completion of this session, learners should be able to:

• Identify a frankable distribution, the calculation of a maximum franking credit and the requirements to ‘frank’ a dividend
• Explain and calculate the Aggregated Turnover of an entity
• Identify assessable income of an entity that is Base Rate Entity Passive Income
• Ascertain the tax rate applicable for franking a dividend and understand the consequences of that franking in differing scenarios

This session forms part of the Special Tax Topics series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging. These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office.
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early.
• Help you avoid any possible traps and pitfalls.
• Give you answers to the questions most relevant to you.

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours
All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and are likely to meet the Tax Practitioners Board’s CPD requirements.

Related packages
Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.