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Dividends, distributions and tax on amounts you receive

Dividends, distributions and tax on amounts you receive.

Published 29 May 2025

Information about paying dividends or distributions.

How dividends are taxed for resident shareholders.

How non-share dividends are taxed for resident shareholders.

Dividends or distribution statement paid from Australian resident companies.

Tax implications on paid or credited dividends or non-share dividends.

How fully franked dividend and unfranked dividends affect your tax liability.

Expenses that may be deductible when you incur certain expenditure in deriving income from shares.

Work out what you need to do for dividends paid or credited by non-resident companies or to non-resident shareholders.

QC104534