Dividends & Imputation – Company Tax Fundamentals 2025

Part 3 of this program covers dividends, franking credits, the imputation system, franking account transactions, Division 7A & more.

In this unit, we cover:

• Recap of the Case Study

• Dividends

  • Meaning of distributions and dividends

  • Assessability of dividend income

  • Share capital tainting

  • Deemed dividends

    • Section 109 - Excessive payments

    • Division 7A - Loans from private companies

  • Miscellaneous share transactions

• Franking & Imputation

  • Grossing-up and credit approach

  • Entitlement to tax offsets

  • Dividend imputation

  • Anti-streaming rules

  • Franking accounts

  • Franking Deficit Tax (FDT)

Date recorded: 17 April 2025