Franking Credit — A type of tax credit found in countries such as Australia that allows domestic companies to pass through taxes that have already been paid on corporate profits. The investor receiving stock dividends will also receive a quantity of franking… … Investment dictionary
franking credit — /ˈfræŋkɪŋ krɛdət/ (say frangking kreduht) noun → imputation credit …
imputation credit — /ɪmpjuteɪʃən ˈkrɛdət/ (say impyoohtayshuhn kreduht) noun a credit to a person owning shares for the tax that has already been paid by the issuing company on their dividends. Also, franking credit …
Dividend imputation — is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it… … Wikipedia
Dividend — This article is about financial dividends. For dividends in arithmetic, see Division (mathematics). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis … Wikipedia
Corporate tax — Taxation An aspect of fiscal policy … Wikipedia
Cadence Capital Limited — is a boutique investment company listed on the Australian Securities Exchange (ASX). History The company started in October 2005 as a very small unlisted investment vehicle, having raised $5,050,700 in capital.It subsequently issued a Prospectus… … Wikipedia
Division 7A dividend — A Division 7A[1] dividend in the Australian tax system is an amount treated by the Australian Tax Office (ATO) as an assessable dividend of a shareholder of a private company that attempts to make a tax free distributions of profits to the… … Wikipedia
Taxation in Australia — Personal income taxesOnly the federal government imposes income taxes on individuals, and this is the most significant source of revenue for this level of government. The state governments do not impose any income taxes, and have not done so… … Wikipedia
Income tax in Australia — Broadly, Australia levies tax on three sources of income for individual taxpayers: personal earnings (for example, salary and wages), business income, and capital gains. Income received by individuals is taxed at progressive rates. Income derived … Wikipedia
