Franking credit rebates are all about the whole of the profit...

Franking credit rebates are all about the whole of
the profit that is distributed being paid through to
an individual and then the individual’s own
tax circumstances being applied.

If person A has $200,000K invested in a
investment vehicle that is a trust and receives
$18,000K in distributions and isn’t liable for
any tax. Why should person B , who has
$200,000 in a company structure and receives
a fully franked dividend of $12,600 with franking
at a tax rate of 30%, not receive a rebate?