You and your shares 2016

Information on income you declare, deductions and credits you can claim, and records you need to keep.

Last updated 30 October 2016

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About this guide

Basic concepts

How does a company pay dividends and distribution?

How dividends are taxed

How non-share dividends are taxed

The dividend or distribution statement

Taxation implications

Effect on tax payable

Your franking tax offset

When you are not entitled to claim a franking tax offset

Allowable deductions from dividend income

Dividends paid or credited by non-resident companies

Dividends paid or credited to non-resident shareholders

Franking credits attached to a partnership or trust distribution

Joint ownership of shares

Liquidation, takeovers, mergers and demergers

Rights issues

Options

QC48246