Hi pearIf you still don't believe the facts (despite the...

Hi pear
If you still don't believe the facts (despite the previous posts) regarding the status of imputation credits as a withholding tax then perhaps the man himself can correct your view.

“The imputation system essentially turned the company tax system into a withholding tax — a tax withheld by the Commonwealth to be returned to shareholders stapled to their dividend,” Mr Keating said. (Interview with the Australian Newspaper, 13th March 2018).

Now whilst I do understand that tax is levied on a "Legal Entity Basis", I don't understand much of the rest of your post!