It depends on the circumstances of the individual.
If they meet certain criteria.
and.
If share or distribution income is below a specified threshold then some individuals might not need to lodge a tax return.
They might just complete a non-lodgment advice to the ATO through their myGov account and also claim a refund of franking credits through their myGov account.
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Albo nails Franking credit BS., page-120
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