1 May 2026

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Indexation implications – key changes to 2026/27 super thresholds The refinery problem: A different kind of energy crisis in 2026 The missing 30%: how LIC returns are understated, and why it matters Little‑known government scheme can help retirees tap into $3 trillion of housing wealth Origins of the mislabeled capital gains tax ‘discount’

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Home / Franked Dividends

Franked Dividends

1-12 out of 13 results.

Should we change the company tax rate?

Jon Kalkman
3 September 2025
9

The headline 30% corporate tax rate masks a complex system of dividend imputation and franking credits that ensures Australian shareholders are taxed only once, challenging traditional measures of tax competitiveness.

Are franking credits back in Labor's sights?

Tony Dillon
26 April 2023
21

A recent Treasury Department statement on tax spending includes franking credits, which may be coincidence or something more ominous. Here's why the Labor Government shouldn't target franked credits to raise revenue.

After-tax returns and the value of franking credits

Stuart Cartledge
19 October 2022
8

The market often does not fully recognise the value of franking credits held in some companies, and investors should know the after-tax returns achieved on their investments for more accurate view of returns.

The danger in Labor's new franking credit proposal

Matthew Collins
12 October 2022
42

Listed companies often raise capital around the same time they pay dividends and return capital to shareholders, but proposed legislation may prevent companies paying franked dividends during a capital funding.

Let's make this clear again ... franking credits are fair

Jon Kalkman
25 August 2021
103

Critics of franking credits are missing the main point. The taxable income of shareholders/taxpayers must also include the company tax previously paid to the ATO before the dividend was distributed. It is fair.

7 strategies to manage a loss of franking

Graham Hand
15 May 2019
29

Much has been written about Labor's franking policy, so we bring together a range of possible strategies. It's likely that even if implemented, it will not be in its current guise, so anyone affected should wait before taking action.

Labor's franking policy is a ticking bomb for all super funds

Don Hamson
4 October 2018
35

Labor's franking proposal could affect many more super funds than expected, not only SMSFs, depending on the allocation to Australian shares, their franking and the percentage of assets in pension phase.

Tax on so-called 'super rich' could prove costly

Ian Henschke
26 July 2018
15

The ALP imputation policy, even with the Pensioner Guarantee, hurts self-funded retirees who are not pensioners. Ten organisations have formed the Alliance for a Fairer Retirement System to oppose the policy.

SMSFs, member-direct and Labor's franking

Matthew Collins
23 May 2018
30

Labor’s proposal to deny cash refunds of franking credits may become law next year. SMSFs will consider the various alternatives to minimise loss of franking credits, including the use of member-directed investments.

Let’s get the numbers right on imputation

Graham Horrocks
7 March 2018
36

Every day, an expert writes somewhere about the adverse impact of a reduction in franking credits due to a lower company tax rate. This tax rate has no impact on the after-tax returns received by Australian shareholders.

Tax and the financial planning process

Gordon Mackenzie
19 September 2014
4

A perfect tax system would not affect how people save and invest, but in practice, there are many ways that Australia's tax system influences investor behaviour.

Caveat Emptor: LICs versus ETFs

Caveat Emptor
28 March 2014
6

We’ve asked two industry professionals to state their cases for and against these two investment types that are growing in popularity: Listed Investment Companies and Exchanged Traded Funds.

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Most viewed in recent weeks

Indexation implications – key changes to 2026/27 super thresholds

Stay on top of the latest changes to superannuation rates and thresholds for 2026, including increases to transfer balance cap, concessional contributions cap, and non-concessional contributions cap.

Julie Steed
1 April 2026

The refinery problem: A different kind of energy crisis in 2026

The Strait of Hormuz closure due to US-Iran conflict severely disrupted global energy supply chains. While various emergency measures mitigated the crude impact, the refined product market faces unprecedented stress.

Jason Teh
25 March 2026

The missing 30%: how LIC returns are understated, and why it matters

The perceived underperformance of LICs compared to ETFs is due to existing comparison data excluding crucial information, highlighting the need for proper assessment and transparent reporting.

Emma Davidson
1 April 2026

Little‑known government scheme can help retirees tap into $3 trillion of housing wealth

The Home Equity Access Scheme in Australia allows older homeowners to tap into their home equity for retirement income, yet remains underused due to lack of awareness and its perceived complexity.

Katja Hanewald
8 April 2026

Origins of the mislabeled capital gains tax ‘discount’

Debate over the CGT discount is intensifying amid concerns about intergenerational equity and housing affordability. This analysis shows that the 'discount' does not necessarily favor property investors.

Tony Dillon
8 April 2026

Div 296 may mean your estate pays tax on assets your beneficiaries never receive

The new super tax, applying from 1 July, introduces more than just a higher rate on large balances. It brings into focus a misalignment between where wealth sits and where the tax on that wealth ultimately falls.

Rachael Rofe
8 April 2026

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