Question: I have noticed that the CTR does not seem to include a Franking account balance or transaction listing – even when printed as "Complete" and with "Details".

I have populated the Franking Account page for the company, though there were no Cr or Dr transactions during the 2021 FY.

Answer: Opening and closing account balance should be declared only if there is no deficit balance.

https://www.ato.gov.au/Forms/Company-tax-return-instructions-2021/?page=13#P___Opening_franking_account_balance