NON Widely Held Trusts AND THE Franking TAX Offset
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/trusts/trust-income-losses-and-capital-gains/non-widely-held-trusts-and-the-franking-tax-offset
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.