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Dividends & Imputation: Franking Credits & Integrity Provisions - Company Tax Fundamentals 2026

Dividends & Imputation: Franking Credits & Integrity Provisions - Company Tax Fundamentals 2026

Peter Adams
With Peter Adams
1 hour CPD
Difficulty: BASIC

Explore dividends and franking, including franking account transactions, integrity measures and more.

This event has ended.

Missed the event? Watch the replay video to catch up.

Friday 24 July 2026
Ended
Online via Zoom

Explore dividends and franking, including franking account transactions, integrity measures and more. 

In this session, we cover:

  • What are dividends?

  • Share capital tainting

  • Franking and imputation system

    • Entitlement to tax offsets

    • Types of distributions

    • Franking credits

    • Distribution statements

    • Benchmark, Anti-streaming and Disclosure rules

  • Franking account transactions

  • Franking deficit tax (FDT) and overfranking