In Australia,the dividend imputation scheme treats taxation on investments differently according to whether the entity undertaking the investment is:

Question

Quizplus · Accepted Answer

The dividend imputation scheme in Australia does not differentiate based on the size of the entity, GST registration, or whether the company is public or private. It primarily affects how dividends are taxed depending on the structure of the entity receiving them, such as whether it is a sole trader, partnership, or company, by allowing credits for the tax already paid by the company distributing the dividends.

In Australia,the Dividend Imputation Scheme Treats Taxation on Investments Differently