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  • How dividends are taxed




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    Franked dividends

    A resident company, or a New Zealand company that has elected to join the Australian imputation system, may pay or credit you with a franked dividend. Franked dividends can be either fully franked - meaning that the whole dividend carries a franking credit - or partly franked - meaning that only part of the dividend carries a franking credit.

    Unfranked dividends


    If you receive an unfranked dividend declared to be conduit foreign income on your dividend statement, please include that amount as an unfranked distribution on your tax return.

    Last modified: 04 Mar 2016QC 27923