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Tax rate 30% for most companies. Depending on beneficiaries' types. Concessional tax rates for base rate entites-14: Tum A th TH Distribution (s202-5 ITAA97) Depends on the types of the beneficiaries: minors, under legal disabilities and residents... If the franked distribution is distributed to shareholders, shareholders are assessed on their portion of distribution per individual marginal tax rates. To avoid double taxation, shareholders will have to gross up franking credits attached to the franked distribution but can claim franking credits paid by the company by offsetting against their tax liability (s207-20 ITAA97). Different franking rules apply to non-residents as may subject to withholding tax. Tax rate 30% for most companies. Depending on beneficiaries' types. Concessional tax rates for base rate entites-14: Tum A th TH Distribution (s202-5 ITAA97) Depends on the types of the beneficiaries: minors, under legal disabilities and residents... If the franked distribution is distributed to shareholders, shareholders are assessed on their portion of distribution per individual marginal tax rates. To avoid double taxation, shareholders will have to gross up franking credits attached to the franked distribution but can claim franking credits paid by the company by offsetting against their tax liability (s207-20 ITAA97). Different franking rules apply to non-residents as may subject to withholding tax

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