Hi CBR,
ATO uses both the term imputation system as referred to by Tonstril:
ATO website/Forms/You-and-your-shares-2022/?anchor=Howdividendsaretaxed
, and also the "grossed" up approach:
ATO website/Business/Imputation/Receiving-dividends-and-other-distributions/
If you see the last link, ATO also calls it the ‘gross-up and credit’ approach and has a worked example similar to the one I posted.
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