In this example I thought it would read:
Tax in an accumulation SMSF:
1. $34 x 15% = $5.1.
2. Less franking $14.57
3. Net refund $9.47 per WPL share received
Like aren't we taxed on the amount in full not the amount plus credit amount? I'm probably completely wrong though... I just input the figures and let the computer do the work. Cheers for your example!
Ann: Merger update and details of Woodside share distribution, page-27
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