Imputation TAX Offset AND Franking Credit Refunds Trustees
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/corporate-tax-measures-and-assurance/imputation/in-detail/imputation-tax-offset-and-franking-credit-refunds-trustees
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