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Imputation credit

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Imputation credit : taxation credits which are passed on to shareholders who have received franked dividends from holding shares or managed share investments.

 


The shareholder is able to reduce the tax paid on the dividend by an amount equal to the tax imputation credits. Basically, taxation of dividends has been partially paid by the company issuing the dividend.

See also: Return, Dividends, Vesting, Portfolio, Market

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