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dividend imputation การใช้

ประโยคมือถือ
  • The company tax rate has changed a few times since the introduction of dividend imputation.
  • A not dissimilar example of tax benefit shifting came with dividend imputation in the 1990s.
  • New Zealand companies can apply to join the Australian dividend imputation system ( from 2003 ).
  • New Zealand introduced a dividend imputation system in 1989 . It operates on similar principles to the Australian system.
  • They might say people are rorting the dividend imputation scheme or trust schemes and find A $ 400 million or A $ 800 million that way.
  • The objective of the dividend imputation system is to eliminate double taxation of company profits, once at the corporate level and again on distribution as dividend to shareholders.
  • The dividend is taxed like any other dividend ( including with any dividend imputation ), and the shares are taken to be acquired for the cash the shareholder did not receive.
  • A tax credit ( called a franking credit ) is available to resident shareholders who receive the dividends to reflect the tax already paid at the corporate level ( a process known as dividend imputation ).
  • In October 2006, the Committee for Economic Development of Australia released a report, " Tax Cuts to Compete ", concluding that dividend imputation had proved an inefficient means of reducing Australia's cost of capital.
  • "' 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 payable on a distribution.
  • Originally introduced as a classical tax system, in which companies were subject to tax on their profits and companies'shareholders were also liable to 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 which an individual receiving a dividend became entitled to an income tax credit representing the corporation tax already paid by the company paying the dividend.