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:

• Recap of the Case Study

• Dividends

  • Meaning of distributions and dividends

  • Assessability of dividend income

  • Share capital tainting

• Tax Treatment of Miscellaneous Share Transactions

  • Bonus Shares

  • Redeemble Preference shares

  • Share buy-backs

  • Liquidators Distributions

• Imputation System

  • Maximum Franking

  • Benchmark Rule

  • Disclosure Rule

  • Franking Deficit Tax