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The opening and closing balances in the Franking Account worksheet flow to Item 8 P and Item 8 M labels. ​ Refer to <a href="https://www.ato.gov.au/Forms/Franking-account-tax-return-and-instructions-2023/" rel="nofollow noopener noreferrer" target="_blank">Franking account tax return and instructions 2023</a>, or <a href="https://www.ato.gov.au/Tax-professionals/Support-and-communication/phone-services/tax-agent-phone-services-(fast-key-code)-guide/" rel="nofollow noopener noreferrer" target="_blank">contact the ATO</a>.

HandiTax - Franking Account Tax Return instructions in HandiTax

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