Introduction to Dividends & Imputation System

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