If you can understand this, you might just understand the election. Here's our quick guide to the language of dividend imputation.
Though it is generally believed a minor miracle would be needed to rescue the Morrison government, the Coalition judges the best way to “save furniture” is to wave the fear flags.
On one measure our company tax rate is the third-highest, but we like it that way because it allows us to give big tax refunds to local shareholders, many of them retirees.
Businesses who pay dividends to shareholders with tax credits attached pay more tax, new research finds.
Labor has capitulated to pressure to exempt pensioners from its plan to end cash refunds for dividend imputation credits.
Michelle Grattan speaks with Lawrence Pratchett about this weekend's elections.
Labor sources are talking down the chances of Ged Kearney in Batman, though the party is not writing off the seat.
Scrapping cash refunds on dividends could make the tax system fairer. But super funds could invest less in Australian companies.
Before we consider scrapping dividend imputation it's essential we consider the alternatives.
If our dividend imputation system makes it unattractive for non-resident investors in Australian companies, why not extend tax offsets on franked dividends to them?