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Munsters Pty Limited had a Benchmark Franking Percentage of 75% for the year ended 30 June 2021. On 1 August 2020 it paid a fully franked dividend of $198,000 to its shareholders. Then on 1 May 2021 it paid a dividend franked to 45% of $120,000 to its shareholders. Munsters Pty Ltd pay tax at the 30% tax rate.
Required:
Problem 1: What are the consequences of these two events for Munsters Pty Limited for the year ended 30 June 2021?
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