It doesnt necessarily have to be "prior", just 45 days either...

  1. 426 Posts.
    It doesnt necessarily have to be "prior", just 45 days either side.
    It only applies if the franking credits are in excess of $5000 for the year.

    http://www.ato.gov.au/individuals/content.aspx?menuid=0&doc=/content/00314020.htm&page=8&H8
 
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