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• Franking machines.
• Why get a franking machine?.
• Why get a franking machine? .
• Postal mailing is here to stay and to make it as efficient as possible, you could convert to meter mail with a franking machine. ...
• Not every small business needs a franking machine. ...
• What type do you need? There's not a huge choice of franking machines, but they're not household names. ...
• There are, however, clear benefits that a franking machine can bring to your business, especially if you send a lot of mail. ...
• Franking machines allow you to set the exact value required for each item. ... Also, any undelivered mail is quickly returned as franking machine users can be easily identified. ...

• New Business Tax System (Franking Deficit Tax) Bill 2002 .
• New Business Tax System (Over-Franking Tax) Bill 2002.
• New Business Tax System (Franking Deficit Tax) Bill 2002 (Bills Digest 167, 2001-02).
• The package of Bills comprising the New Business Tax System (Imputation) Bill 2002 (the Imputation Bill), the New Business Tax System (Over-Franking Tax) Bill 2002 (the Over-Franking Tax Bill) and the New Business Tax System (Franking Deficit Tax) Bill 2002 (the Franking Deficit Tax Bill) introduce a new simplified imputation system. ...
• The Over-franking Bill provides a mechanism that ensures that companies frank distributions in accordance with the benchmark rule.
• The Franking Deficit Bill ensures that a company makes good the over-imputation of franking credits that it makes to its shareholders when making franked dividends to them. ...
• This credit, called an imputation credit, gives rise to a franking rebate. Members use this franking rebate to reduce their income tax liability. ...
• The way in which the corporate tax entity passes the income tax paid by it to its members is by franking (in the sense of stamping or marking) the distribution. ... In order to frank (that is, allocate franking credits to a distribution), a corporate tax entity is required to maintain a franking account.
• The tax credits that can be imputed to members are recorded in the entity’s franking account as franking credits. Franking credits generally reflect income tax paid by the entity, or underlying tax paid through other corporate entities that is imputed to it.
• The rules around franking a distribution and franking accounts, and some of the anti-streaming rules, apply to corporate tax entities only. ...
• The exposure draft legislation also covers the simplified imputation system and franking credits for foreign dividend withholding tax, and an accompanying explanatory statement.
• Abandonment of the proposal for a full franking system .
• The ANTS package envisaged a full franking system where all distributions to members of an entity would be subject to tax at the company rate. ...

• Electronic franking machines.
• An electronic franking machine, for example a postal franking machine, has a digital electronic input register, for storing a selected franking value fed in for use in the next franking operation of the machine, and a digital electronic total register which accumulates an indication of the total of the respective franking values used for such operations of the machine since this register was last reset. The machine also has an electrically adjustable printing device, for printing the selected franking value in each franking operation. ...
• In an electronic franking machine comprising:.
• franking value selection means, operable selectively to provide an electrical input representative of a franking value selected for a desired next franking operation of the machine, for setting the selected franking value into the machine;.
• a digital electronic input register, having an input connected to said franking value selection means, for receiving and holding said selected franking value;.
• an electrically adjustable printing device, settable electrically to any selected one of a plurality of different conditions enabling the device to be actuated respectively to print a plurality of different franking values;.
• setting control circuitry, connected with said input register and said printing device, operable in dependence upon said electrical input to bring about setting of said printing device to the condition in which it is actuable to print said selected franking value;.
• a digital electronic total register, for holding an accumulated value representative of the sum of the respective franking values used in preceding franking operations of the machine; and.
• totalling circuitry, connected between said input register and said total register, for effecting addition of said selected franking value held in the input register to said accumulated value; whereby a new accumulated value is provided, to be held in said total register, after printing of said selected franking value, in place of said accumulated value previously held there,.
• the improvement wherein said machine comprises an electronics unit which houses franking value selection means, said input register, said total register and said totalling circuitry and a separate printing unit which houses the said electrically adjustable printing device and with which said electronics unit is engaged during the operation of the machine, said electronics and printing units being readily separable one from the other and having complementary coupling means for setting up operative electrical connections therebetween when the electronics unit is engaged with the printing unit.
• A machine as claimed in claim 6, further comprising idle-state monitoring means connected to bring about transfer of said accumulated value stored in said total register to said back-up storage means upon elapse of a predetermined period of time since completion of the last preceding franking operation.
• a digital electronic credit register, housed in the said electronics unit, for holding a current credit value produced by subtraction of the respective franking values used in preceding franking operations of the machine from a maximum credit value preset in said credit register; and.
• subtraction circuitry, housed in the said electronics unit and connected between said input register and said credit register, for effecting subtraction of said selected franking value held in said input register from said current credit value, whereby a new current credit value is provided to be held in said credit register, after said printing, in place of said current credit value previously held there.
• A machine as claimed in claim 12, further comprising printing-device monitoring means connected to monitor response of the printing device to operation of said setting control means and operable to de-actuate the printing device if correct setting thereof to said selected franking value is not completed by the end of a preselected period of time of operation of said setting control means.
• A machine as claimed in claim 12, further comprising, housed in the said electronics unit, an auxiliary register and associated circuitry components operable to accumulate and store in the auxiliary register a count of the number of franking operations that have been carried out by the franking machine using a particular preselected franking value.

• Franking Credits for Foreign Dividend Withholding Tax and the Establishment of Foreign Income Accounts.
• In light of their significant linkages with the central issues identified to date by business for consideration in the review of international tax arrangements, the Government has decided to defer, pending the review, implementation of the measures to provide franking credits for foreign dividend withholding tax and to establish foreign income accounts.
• Franking credits for foreign dividend withholding tax and the establishment of foreign income accounts.

• Your Query of 'franking' Resulted in 1 Matches.
• franked, franking.
• A franking mark on a letter.

• 31 : To provide that the new franking requirements and procedures, as they pertain to the House of Representatives, be suspended pending the completion of a study and report thereon.
• 771 : To abolish the franking privilege for the House of Representatives and to establish a spending allowance for postage for official mail of the House of Representatives.
• 4296 : To eliminate the franking privileges for the House of Representatives, to establish a spending allowance for postage for official mail of the House of Representatives and to limit the amount and type of mail sent by Members of the House of Representatives.

• Austria / Upper Austria / Franking/Holzöster am See .
• Franking/Holzöster am See.

• Attractive Franking.

• The Australian operating company 1 earns A $1,000 and pays A $300 in tax, generating a credit balance of A $300 in the franking account.
• The Australian operating company 2 earns A $10,000 and pays A $3,000 in tax, generating a credit balance in the franking account of A $3,000.
• All Australian companies have elected to maintain an imputation credit account and all New Zealand companies have elected to maintain a franking account.
• 4     Figure 9 illustrates the steps involved in passing on the tax paid by the lower tier companies as franking and imputation credits to the ultimate shareholders of the parent company, while figures 10 to 14 show these steps individually. ...
• 5     Although almost all the franking and imputation credits flow up the chain of companies, some of the accompanying cash dividends do not. ... Consequently, the cash from the dividend may remain in an intermediary company while the franking or imputation credit passes up the chain. ...
• 7     There is now a nil balance in the franking account, as shown in table 7, because this dividend has transferred up the franking credit generated by the tax payment of A $300. ...
• AUSTRALIAN OPERATING COMPANY 1'S FRANKING AND IMPUTATION CREDIT ACCOUNTS .
• Franking Account AUD.
• 8     The New Zealand operating company pays a fully imputed dividend of NZ $3,350 with franking credits of A $300. ...
• NEW ZEALAND OPERATING COMPANY'S FRANKING AND IMPUTATION CREDIT ACCOUNTS .
• Franking Account AUD.
• Franking credits of A $150 and imputation credits of NZ $530 29 are attached to the dividend. ...
• 11     Table 9 shows the New Zealand holding company's receipt of a foreign investor tax credit of NZ $295, 31 as well as the franking credits and imputation credits that were attached to the dividend received from the New Zealand operating company. ...
• NEW ZEALAND HOLDING COMPANY'S FRANKING AND IMPUTATION CREDIT ACCOUNTS .
• Franking Account AUD.

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