franking credit

pete

如何分配

LENNY_DONG

随意分配，但是TRUST MINITUE必须写清楚你们怎么随意分配

另外要分到这些钱必须要至少分到一块钱FRANK DISTRIBUTION

pete

谢谢

zhuzhuji

franking credits attached with franked income, they are distributed at the same ratio as the franked income to each beneficiary

zhuzhuji

Also, if whe a discretionary trust distributes franked amount to a beneficiary with franking credit, the trust need to make an election to be a family trust, so the franking credits in hands of the beneficiary can be used to offset other tax liability.

jeff_lawsons

zhuzhuji 发表于 2013-10-19 15:55
franking credits attached with franked income, they are distributed at the same ratio as the franked ...

Yes, i agree.

The treatment of franking credits will be based on the beneficiary's share of the franked distributions. Accordingly, it is not possible to stream franked distributions and franking credits separately.

jeff_lawsons

zhuzhuji 发表于 2013-10-19 15:57
Also, if whe a discretionary trust distributes franked amount to a beneficiary with franking credit, ...

FTE is required if the individual beneficiary is entitled to more than $5,000 franking credit .