All shareholders get franking credits from the franked dividends. However, the only way foreign residents get the benefit of them is that no non-resident withholding tax gets taken out when the dividends are paid (for fully franked dividends).
This may be no benefit at all if the withholding tax would otherwise be allowed as a foreign tax credit in the foreign country. Franking credits will not generally be allowed as FTCs.
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1 | 1500 | 31.910 |
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Price($) | Vol. | No. |
---|---|---|
32.100 | 600 | 2 |
32.110 | 3891 | 2 |
32.120 | 330 | 1 |
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