Dividend imputation

Dividend Imputation : tax already paid by a company is credited to individual shareholders when a dividend is paid. Want to know more about shares and the benefit of dividend imputation?

Dividend Imputation
An arrangement in Australia that eliminates the double taxation of dividends.
Dividend Tax Credit ...

A franking credit is a nominal unit of tax paid by companies paying tax in countries that have a dividend imputation system. Franking credits are passed on to shareholders along with dividends.

The Dividend Decision
Dividend distribution tax
Dividend cover
Dividend imputation ...

This situation arises, for example, when standard rate tax has been deducted at source ("withholding tax"), but the tax-payer is subject to further taxation at a higher rate. It also applies in dividend imputation systems.

See also: Dividend, Income, Share, Market, Dividends