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The Times

Words that matter. What’s a franking credit? What’s dividend imputation. And what's "retiree tax"?

  • Written by Peter Martin, Visiting Fellow, Crawford School of Public Policy, Australian National University
Words that matter. What’s a franking credit? What’s dividend imputation. And what's "retiree tax"?There are words you'll need to understand. But imputation is complex, like the tax system.Wes Mountain/The Conversation, CC BY-ND

You’re forgiven for being confused.

Newspapers need to economise on words. Television and radio reporters need to economise on seconds. So they use shorthand: words like “dividend imputation”,...

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