Franking credit - Wikipedia, the free encyclopedia
A franking credit is a nominal unit of tax paid by companies paying tax in countries that have a dividend imputation system. Franking credits are passed on to shareholders along with dividends. Shar...
en.wikipedia.org/wiki/Franking_credit
Dividend imputation - Wikipedia, the free encyclopedia
Dividend imputation is a corporate tax system in which some or all of the tax paid by a company may be attributed (or "imputed") to the shareholders by way of a tax credit to reduce the income tax pa...
en.wikipedia.org/wiki/Dividend_imputation
Understand what Franking Credits are and the tax benefits of investments. ... So often I hear people ask, ‘What are franking credits?‘ – there is a lot of mumbo jumbo and jargon used in share market investing that this is quite a normal question. WELL! Todays article is meant to give insight into what Franking Credits...
www.savingsguide.com.au/what-are-franking-credits/ www.savingsguide.com.au/what-are-franking-credits/
Franking credits (or imputation credits) are a tax offset for Australian residents who receive tax-paid dividend income from an Australian-based company. The tax the company pays is credited to the investor who receives the dividend distrib...
http://www.anz.com/personal/investments-advice/educatio...
If the self managed superfund holds Australian shares directly, any tax payable by the fund may be reduced by franking credits on dividends. For example, contributions and earnings taxes can be reduced or offset. If the franking credits exc...
http://www.superaccounting.com.au/content/whatissmsf/fa...
Increase your exposure to franking credits ... You can increase your exposure to franking credits in three ways: ... You get exposure to all the dividends and potential franking credits from the shares, without paying the full share price upfront.
personal.macquarie.com.au/personal/investment_strategie... personal.macquarie.com.au/personal/investment_strategies/accelerate_wealth/tax_efficiency/franking_credits_detail.htm
An explanation of when individuals are eligible for a refund of excess franking credits and how to apply for a refund. ... The tax paid by the company is allocated to shareholders by way of franking credits attached to the dividends they receive.
www.ato.gov.au/content/8651.htm
Refund of franking credits instructions and application for individuals 2005-06; NAT 4105-6.2006 [PDF 721kB];   ... Application for refund of franking credits for individuals 2006; NAT 4098-6.2006 [PDF 150kB] ... What is a refund of franking credits?
www.ato.gov.au/individuals/content.asp?doc=/content/662... www.ato.gov.au/individuals/content.asp?doc=/content/66299.htm
Downloadable! Since 1986 dividend imputation has influenced the ex-dividend day behaviour of Australian share prices. Between 1 April 1986 and 30 May 2004 the Government of the day introduced six major legislative amendments intent on improving the efficiency of the dividend imputation system. ... Christopher Lachlan Skeels...
ideas.repec.org/p/mlb/wpaper/947.html
This media release announces that the Government will amend the income tax law to allow income beneficiaries of testamentary trusts greater access to franking credits on dividends received by the trust. ... Under the franking credit holding period rules, franking credits and associated tax offsets are not available to...
assistant.treasurer.gov.au/pcd/content/pressreleases/20... assistant.treasurer.gov.au/pcd/content/pressreleases/2006/010.asp