Business News

There's nothing unfair about dividend imputation -- it refunds tax that shouldn't have been paid

Written by Steven Hamilton, Visiting Scholar, Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University

Under the system we've got, a $100 credit is a $100 credit, regardless of who gets it.Shutterstock

As election day approaches, dividend imputation is back in the news and the hot takes are running hot. Commentators are branding the system we’ve got a “tax dodge”, a “handout” and a “loophole”, and praising...

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