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Hi CBR, ATO uses both the term imputation system as referred to...

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    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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