Introduction to Dividends & Imputation System
By Lisa Greig
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26m CPD time
Grasp the basics of dividends, franking credits and how imputation works, and company obligations for dividend distributions.
In this session, we cover:
What are dividends?
Franking a dividend
Integrity provision - 45 Day Holding Period Rule
Dividend statement example
How do franking credits work?
Dividends and franking credits from the Company's point of view