SFH 1.24% $1.22 specialty fashion group limited

Franking Credits 23c per share, page-10

  1. 19 Posts.
    The ATO in TR 2012/5 give a ruling on dividends which includes:
    From profits (para 3);
    From "mce-anchorunrealised capital profit of a permanent character recognised in its accounts and available for distribution" (para 4).

    A properly structured TO imho would be able to include capital profits that would be able to be distributed as franked dividends.

    http://law.ato.gov.au/atolaw/view.htm?docid="TXR/TR20125/NAT/ATO/00001"
 
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