Consolidation Reference Manual
The Consolidation reference manual was last updated on 15 July 2011. It does not contain any changes to consolidation legislation that has occurred since that time and will not be updated in future. It cannot be relied on for currency of content. For any future consolidation changes, you will be able to access information from our
consolidation home page
or by visiting our
'New legislation'
page.
You can still refer to the Consolidation reference manual for consolidation information that has not been impacted by changes in the legislation.
You can still refer to the Consolidation reference manual for consolidation information that has not been impacted by changes in the legislation.
C5 Franking credits
C5-0 About this section
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The operation of franking accounts is briefly described in Part B of this Reference Manual → 'Transferring franking credits', B2-4. This section (C5) provides more detail on the treatment of franking credits under consolidation, supported by an example showing the treatment of:
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Current at 28 May 2003