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...

progeny Geo-imputation, a method in geographical information systems Dividend imputation, a method of attributing a company's income tax to its shareholders...

The Australian dividend imputation system is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to...

and New Zealand have a dividend imputation system, wherein companies can attach franking credits or imputation credits to dividends. These franking credits...

of 30% for non-residents, and 15% for residents. There is also a dividend imputation system that allows shareholders to claim a credit for the taxes that...

either 30% or 25% depending on annual turnover, but is subject to dividend imputation. Generally, capital gains are only subject to tax at the time the...

income tax on the dividends that they received, the first major amendment to corporation tax saw it move to a dividend imputation system in 1973, under...

attached to dividends under the dividend imputation system. Those credits can only be used by eligible investors (see the dividend imputation article),...

was part of a partial dividend imputation system introduced in 1973 under which companies were required to withhold tax on dividends before they were distributed...

imputation credit component of the later dividend is assessable, and credit available. This means that the franking credit attached to the dividend is...

the introduction of capital gains tax, fringe benefits tax, and dividend imputation. He also became recognised for his sardonic rhetoric, as a controversial...

by the corporation (a process known as dividend imputation). A withholding tax applies on unfranked dividends paid to non-resident shareholders. From...

taxation reforms such as the introduction of dividend imputation to eliminate double-taxation of dividends and the lowering of the top marginal income...

received the dividend and then used the money to buy shares. The dividend is taxed like any other dividend (including with any dividend imputation), and the...

(economics) – Distribution of income – Distribution of wealth – Dividend imputation – Division of labor – Dual-sector model – Duopoly – Dynamic programming...

of income. dividends Payments by a corporation of all or part of its profit to its stockholders (the corporate owners). dividend imputation A corporate...

the First Fleet's arrival oppose plans by the Labor Party to scrap dividend imputation tax refunds for retirees with superannuation oppose targets set by...

issues, as well as refugee policy and Labor's proposed reforms to dividend imputation. Kearney won the seat with a 3.35% swing toward Labor (TCP), for...

Tax Summit according to Paul Kelly—was the introduction of full dividend imputation, a reform insisted upon by Keating. Funding for schools was also...

imposts upon the business community was the introduction of full dividend imputation, a reform insisted upon by Keating. During this period, Keating advocated...

australianjewishnews.com. Retrieved 21 November 2021. "Franking credits, dividend imputation and 'retiree tax' explained". SBS News. Retrieved 27 July 2020. McKinnon...

than this, typically around 6.5%, because: the dividend imputation system allows a credit for imputation credits on Australian shares, which may result...

is called a pre-imputation, and an individually rational pre-imputation is called an imputation. Most solution concepts are imputations. The stable set...

Australia, Chile, Mexico, and New Zealand employ imputation tax systems which allow corporations to redeem imputation credits for tax paid at the corporate level...

example of tax benefit shifting came with dividend imputation in the 1990s. Foreigners were unable to use the imputation credits and so instead "sold" them to...

integration of entity and member taxation. This may be accomplished by "imputation systems" or franking credits. In the past, mechanisms have existed for...

huge majority of owner-occupiers do not rent out their dwellings. The imputation is based on a value theory according to which owner-occupiers receive...

were taxed at the individual level (double taxation), the imputation tax credit for dividends and treasury system gains was introduced. After the 1992...

Ricardo and Adam Smith that labor is the source of all value. The first imputation that early British and Irish socialists were influenced by Ricardo is...

assets, dividends can be paid between group companies without incurring tax liabilities, and tax attributes of one group company such as imputation credits...