Commonwealth Consolidated Acts Commonwealth Consolidated ActsDistributions within a particular period must all be franked to the same extent.
Table of sections
203-5 Benchmark rule
203-10 Benchmark franking percentage
Operative provisions
203-15 Object
203-20 Application of the benchmark rule
203-25 Benchmark rule
203-30 Setting a benchmark franking percentage
203-35 Franking percentage
203-40 Franking periods--where the entity is not a private company
203-45 Franking period--private companies
203-50 Consequences of breaching the benchmark rule
203-55 Commissioner's powers to permit a departure from the benchmark rule