‑1 What this Division is about
Distributions within a particular period must all be franked to the same extent. Table of sections 203‑5 Benchmark rule 203‑10 Benchmark franking percentage Operative provisions 203‑15 Object 203‑20 Application of the benchmark rule 203‑25 Benchmark rule 203‑30 Setting a benchmark franking percentage 203‑35 Franking percentage 203‑40 Franking periods—where the entity is not a private company 203‑45 Franking period—private companies 203‑50 Consequences of breaching the benchmark rule 203‑55 Commissioner’s powers to permit a departure from the benchmark rule
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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