In June 2014, a personalised refund application form was sent to the following organisations that applied for, and received, a refund of franking credits for the 2012-13 year:
- charities that are endorsed as exempt from income tax
- entities endorsed as deductible gift recipients in their own right
- entities that are prescribed entities and eligible for a refund under the regulations
- public funds declared by the Treasurer to be developing country relief funds
- income tax exempt funds endorsed on or before 31 December 2013.
If an organisation wants to apply for a refund of franking credits but has not yet received a refund package, or to request replacement forms, it should phone the ATO on 1300 130 248.
For more, including information about changes to objection rights and time limits in which to amend claims for tax offset refunds such as refunds of franking credits, go here.