Distributions and Franking Credits in the spotlight
Source: Victoria
Published Date: 19 Mar 2026
This session provides an overview of topical anti-avoidance measures related to distributions and franking credits, including ATO activity.
- Section 207-145, franking credit policy and government intended “wastage” of franking credits.
- Equity funded distributions, s 207-159 and PCG 2025/3;
- The Merchant litigation (dividend stripping);
- The qualified person rules (45-day rule), section 177EA and ATO compliance activity (including the ATO PCG);
- The Lerna litigation (s45B); and
- Practical and worked examples.
Individual Session
Details
- Published By: Rhys Jewell, Nathan Unitt
- Published On:19 Mar 2026
- Event Name:VIC Tax Forum
- Session Name:Distributions and Franking Credits in the spotlight
- Listen Time:1+ hour
- Took place at:W Melbourne
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