Rules ON Claiming A Franking Credit Refund
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/not-for-profit-organisations/statements-and-returns/refund-of-franking-credits-for-not-for-profit-entities/rules-on-claiming-a-franking-credit-refund
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.