Ann: Increased Scheme Consideration, page-22

Super funds dont get the $5k limit for frankings held less than 45 days. They dont get it.

Someone like my Mrs (paying NIL tax) would be the type who benefits. As I said, if she personally bought $80k, she ends up with the full benefit of franking. Govt will refund her the Zenith tax (franking), say the tax on 80,000 shares. That is 80,000 x .14 x .3 = $3.3k. Hmmm, I guess she could buy $100k. Then she has the capital loss of .14 x 80000 = $11.2k. Mind you, that assumes she needs to pay tax on some other $11.2 k capital gain.

And I will guess trusts of some type (who balance out income between members) could benefit. I dont have a trust so I just do not know.