§ Blog
Notes from the build.
Calculations, compliance mechanics, and what we read in the ATO rulings.
- 19 May 2026
The $5,000 franking exemption myth that costs SMSF trustees credits they never had
The small-shareholder exemption lets individuals skip the 45-day holding rule. Trustees often assume their SMSF gets the same break. It doesn't, and the cost shows up months later, in a place no calculator catches.
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