I agree that in your example there is little or no difference between franked and unfranked shares for taxpayers, however for retirees in pension mode in their super funds, fully franked shares are attractive. As I said previously, I am unaware of any unfranked shares where the total yield is as good as franked shares. Unfranked shares commonly pay less dividends, and are often growth shares where the holder hopes to get a long term benefit.
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