Related payments rule
A related payment is a payment that passes on the benefit of the franked dividend to someone else.
It applies to you if you make, are under an obligation to make, or are likely to make, a related payment. If the rule applies, and you do not hold the shares 'at risk' for a period of 45 days (90 days for preference shares), you are prevented from receiving a tax offset for the franking credits. The related payments test must be satisfied for each dividend payment and distribution. It applies to any amount of total franking credits entitlement for the year.
If you are a partner in a partnership or a beneficiary of a trust, both you and the partnership or trust must satisfy this rule to be eligible for the refund of excess franking credits.
Related payments ruleA related payment is a payment that passes...
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Last
$3.24 |
Change
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Mkt cap ! $9.751B | |||
| Open | High | Low | Value | Volume |
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| Last trade - 16.10pm 14/06/2024 (20 minute delay) ? |
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Last
$3.24 |
Change
-0.080 ( 2.40 %) |
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| Last updated 15.59pm 14/06/2024 ? | |||||
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