dividends, page-9

Also when the divies are fully franked you get a tax (imputation)credit of 85.7c if the divies are $2. If the holding is in super, $2.857 will be taxed at 15%. Better still, if the super is in pension mode, no tax is payable.
This means the super gets $2.857 ($2.0 divies and $0.857 franking credit from the taxman) without being taxed.

Obviously CDU will recoup past year losses before any tax is paid by the company. Initial dividends may be higher, but partially franked.

Seek your own tax advice!