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An introduction to the dividend imputation system (LMS_CO_033)


Description
After completing this course (watching this video, and reading the accompanying material) you will be able to:

1. Explain the objective of dividend imputation
2. Identify the consequences of receiving a franked distributions
3. Calculate the maximum franking credit that can be attached to a distribution
4. Interpret a basic franking account

CPD Time: 30

Content
  • Video - An introduction to the dividend imputation system
  • Materials - An introduction to the dividend imputation system
  • Test - An introduction to the dividend imputation system
Completion rules
  • All units must be completed