1.1.F.175 Franked dividends
These definitions apply to all payments.
Franked dividends are dividends, or shares of company profits, paid or credited by an Australian resident company from profits that have had Australian company tax paid on them.
Franked dividends can be:
- fully franked - the whole amount of the dividend carries an imputation credit, or
- partly franked - only part of the amount of the dividend carries an imputation credit.