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  2026

Distributions and Franking Credits in the spotlight

Source: Victoria

Published Date: 19 Mar 2026

 

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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.
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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
  • Read Time:30+ minutes
  • Took place at:W Melbourne

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