Section B Franking Deficit TAX AND Over Franking TAX
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/forms-and-instructions/franking-account-tax-return-2021/instructions-to-complete-the-franking-account-tax-return-2021/section-b-franking-deficit-tax-and-over-franking-tax
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