When you can apply for a refund
Eligibility for a refund is worked out annually at the end of each income year. Applications are to be submitted after the end of the relevant income year – that is, on or after 1 July.
Organisations cannot apply for early refunds. For example, your organisation cannot submit an application before 1 July 2021 for franked dividends paid in the year ended 30 June 2021 and/or for the entitlement to franked distributions for the year ended 30 June 2021.
Your organisation can only lodge one application for a refund of franking credits for a particular income year.
You can apply for a refund any time after that income year ends. There is no due date for applying for a refund.
If you made a mistake on your application – such as if you find you have not included information from franked dividend or franked distribution statements in your application – you can change your application.
The period you can apply for a refund
For the relevant income year, your organisation can apply for a refund of franking credits for:
- franked dividends from companies
- entitlements to franked distributions from trusts or managed funds.
How to apply for a refund
Endorsed income tax exempt entities and deductible gift recipients (DGRs) can apply for a refund of franking credits. If your organisation is eligible and wants to apply for a refund of franking credits, you can use the application for refund of franking credits.
You will need to complete the Application for refund of franking credits (NAT 4131) form.
Send your completed application form to us by either:
- mail to
Australian Taxation Office
PO Box 1032
ALBURY NSW 2640 - fax to 1300 730 298.
If you send it to another ATO address, your refund may be delayed.
You cannot apply for a refund of franking credits electronically.
You cannot apply for this refund using an income tax return form or an activity statement.
Our instructions for refund of franking credits: NFP endorsed entities will help you complete the form.
Do not use this form if you are an individual claiming a refund of franking credits in your own capacity. If you are an individual, you must use a different form.
You cannot apply electronically
You cannot apply electronically through tax agents or the Practitioner lodgement service (PLS). We can only accept an application for a refund of franking credits on your organisation's application form.
If your organisation's name or address has changed
If your organisation's name or address has changed, you need to update your details with us.
You can update your registered business details online, by phone, or through your registered tax agent or BAS agent.
Lodging for each separate entity in the group
You need to lodge an application for each separate entity in the group. You can only apply for a refund of franking credits under the name of the entity.