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MechanismAU · NZReviewed October 2026
A system, used in Australia and New Zealand, that attaches a credit to a dividend for the corporate tax the company has already paid, so the same profit is not taxed twice. A dividend carrying full credits is franked; the uncredited part can bear withholding tax when it is paid to a non-resident.
In Australia an unfranked dividend paid to a UAE-resident owner bears 30% withholding where no treaty reduces it, while the franked part bears none, so the mix of franked and unfranked drives the real cost of paying profit out.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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