Dividends on shares with imputation credits. This may lower the investor's income tax liability on the dividends received.
A dividend that has a franking credit associated with it.
Dividends with attaching franking credits under the dividend imputations system.
Dividends paid by a company out of profits on which the company has already paid Australian tax, and which entitles shareholders to a tax credit.
Company/share dividends paid out of profits on which the company has already paid tax. The investor is then entitled to a reduction in income tax for that amount (imputation credit).
Dividends paid out of company profits on which the full tax has been paid, so that the dividends are tax-free in the hands of shareholders.
Dividends which the company has already paid tax on at corporate rates. Depending on the amount of tax the company pays, a company can declare a percentage of its dividends as franked.
Dividends on stocks with imputation credits attached. A company can declare that a percentage (up to 100%) of a dividend is franked, depending on the amount of tax the company has already paid. If a company pays the full tax rate of 30% (2005-2006), the dividends are 'fully franked'.
Dividends on shares with imputation credits which have the effect of reducing the investor's income tax liability on the dividends received, eg. If a company pays the full company tax rate, dividends are fully franked, or tax - paid in the investor's hands.
dividends on shares on which the company has already paid tax. If a company pays the full rate, the dividends are “fully franked