The dividend or distribution statement

If an Australian company pays or credits you with a dividend or a non-share dividend, the company must also send you a dividend statement or distribution statement advising:

  • the name of the entity making the distribution
  • the date on which the distribution was made
  • the amount of the distribution
  • the amount of any franking credit allocated to the distribution
  • the franking percentage for the distribution
  • where the distribution is unfranked, a statement to that effect
  • where the distribution is franked, the franked part and the unfranked part
  • where any or all of the unfranked amount of the distribution has been declared to be conduit foreign income, the portion so declared
  • the amount of tax file number (TFN) withholding tax withheld if you have not quoted your TFN to the company.

Example 1: Payment of dividends

On 15 February 2016, an Australian resident company Coals Tyer Ltd paid John, a resident individual, a fully franked dividend of $700 and an unfranked dividend of $200. John received the dividend statement from Coals Tyer Ltd shown in Example 3.

End of example

We will follow the Coals Tyer Ltd example through the next few sections of this guide to see what John needs to do with the information.

Example 2: Assessable divided income

John's assessable income for 2015-16 in respect of the dividend is:



Unfranked dividend received


Franked dividend received


Franking credit


Total assessable dividend income


If these were the only dividends John was paid or credited with for the income year, he can transfer these amounts directly to item 11 Dividends on his 2016 tax return.

Example 3: Dividend statement


Payment date

ABN 000 000 000

15 February 2016

Shareholder dividend statement

Notification of 2015 final dividend - paid 15 February 2016

Security description

No. of shares

Unfranked amount

Franked amount

Franking credit

Ordinary shares






TFN amount



Net dividend


Please note that your tax file number has been received and recorded.

Please retain this advice for taxation purposes as a charge may be levied for a replacement.

Please advise promptly in writing of any change of address.


End of example
    Last modified: 26 May 2016QC 48246