Dividend Imputation
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Dividend Imputation

In Australia, a statement attached to a dividend indicating that the company issuing the dividend has already paid taxes on its profits. This exempts the dividend receiver from taxation on the dividend. Dividend imputations exist to avoid double taxation, which occurs when a company pays corporate tax on its profits and then a shareholder pays income or capital gains taxes on a dividend coming out of those same profits.

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Dividend Imputation (redirected from Dividend Imputations)

Dividend Imputation
(redirected from Dividend Imputations)