It's most simple if you have a column on your spreadsheet for the money sent to you and then one for the franking credit withheld. When you give it to your accountant they add up the total money you've been given and work out the tax payable on that, minus the franking credits withheld (already paid for you).
If you've earned so much that your average tax rate is above 30% then good for you.
Ann: Dividend/Distribution - ANZ, page-37
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