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

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