The cases general trackers treat as out of scope.
DSSP/BSP dividends, trans-Tasman franking, AMIT/AMMA reconciliation and the ECPI split, handled deterministically.
Trans-Tasman franking
Australian franking credits attached to some NZ-sourced dividends are recognised in the calculation. New Zealand imputation credits are never claimable in Australia. The export shows them as informational only, so the position is explicit rather than silently dropped.
DSSP / BSP dividends
Dividend substitution share plans are handled as the franking trap they are in listed investment companies: shares received in place of a cash dividend carry consequences the fund's franking position has to reflect.
AMIT / AMMA reconciliation
Trust distribution components are reconciled to the AMMA statement the fund receives, so the franking figures in the return line up with the document the auditor will ask for.
ECPI split
Where the fund has exempt current pension income, the apportionment is reflected in the franking position rather than applied as an afterthought.
Why deterministic
These are rules, not estimates. Each case is coded to its ATO or legislative source, cited on the calculated line, and parity-tested against an independent SQL implementation. The same input produces the same output, every time, and the export shows the working.
General information only. Not a licensed financial service.
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