I am not an accountant, but I believe it is only in entitlement to the Franking credits
but there is also danger in what is called a wash trade.
I bought some before ex dividend then sold some after ex dividend that I had held for over 12 months
lost the franking credits but still
got the CGT discount
but may have fallen foul of the wash transaction rule but didn't
Ann: Dividend/Distribution - WDS, page-50
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