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Big businesses who give shareholders tax credits pay more tax: study

  • Written by Roman Lanis, Associate Professor, Accounting, University of Technology Sydney

Businesses who pay dividends to shareholders with tax credits attached pay more tax, new research finds. This occurs because of dividend imputation whereby shareholders get a credit for corporate tax the business pays, on the dividends they receive.

Over the period of 2004 to 2015, we studied financial statement data from companies listed on the...

Why I Decided to Build a Better Way to Build Homes

Why does building a home still feel like stepping into the unknown? In an industry where costs blow out and decisions come too late, certainty has...

Leonardo.Ai reveals new brand, expanding its creator-first platform for the next era of generative AI

The company has also launched its developer API to empower creators and builders to integrate AI into their workflows SYDNEY, Australia – 19 Febr...

Psychosocial injury risk starts inside workplace microcultures

Psychological injury is now one of the most expensive categories of workers compensation claims in Australia, with Safe Work Australia reporting t...

2025 Thryv Business and Consumer Report - Australian small businesses show grit under pressure

Australia’s small businesses are powering ahead with optimism, resilience and discipline, however, mounting pressures on costs, wellbeing and cons...

Security by Default: Why 2026 Will Force Organisations to Rethink Cloud and AI

financial accountability to how they run cloud and AI, according to leading Australian systems integrator, Brennan. Based on customer insights...

UNSW launches plan to help Aussie startups scale overseas

UNSW Launches Global Innovation Foundry to Scale 100 Australian Startups Internationally New initiative provides startups and spinouts with direc...