Average monthly dividend and franking credit yields, on a share portfolio comprising the ‘all ordinaries index’, calculated with the assistance of rating agency S&P Dow Jones Indices.
You may use these yields if you made an election under former section 160APHR of the Income Tax Assessment Act 1936 (ITAA 1936). See web address below for further detail about when to use these yields:
https://www.ato.gov.au/Rates/Company-tax---imputation--average-franking-credit---rebate-yields/