Dividend Statement Template for Australia

Use the Declared Dividend Details

This dividend statement template prepares a shareholder statement from your company’s approved distribution details. Copy the amounts from the dividend decision and franking workpaper. Match the recipient to the shareholder record.

The tool carries your supplied figures into a downloadable text statement. It checks component totals and the stated franking percentage. It cannot decide whether profits can be distributed, credits are available or the shareholder can claim them.

Dividend Statement Fields in Australia

Record the issuing company and its ABN or ACN, the shareholder’s name and a statement reference. Enter the actual distribution date from the approved record. The example leaves identities, references and the date empty so it cannot imply a payment event.

Enter the total dividend, its franked and unfranked amounts, the allocated franking credit and the franking percentage. Record withholding deducted and any unfranked amount declared to be conduit foreign income. Conduit foreign income is part of the unfranked amount, so do not add it again.

Income Tax Assessment Act 1997, sections 202-75 to 202-85 sets the statement particulars, approved-form requirement, timing and changes to credits. The ordinary timing rule requires the statement on or before the distribution day. A private company generally has until before the end of four months after its income year ends, or a later Commissioner-determined time.

That private-company extension cannot support a credit allocation that creates or increases the specified year-end franking deficit tax liability. A conduit foreign income declaration has its own on-or-before-distribution timing under section 802-15. Do not use the private-company extension to defer that declaration.

This template covers an ordinary company dividend. Review any additional approved-form particulars relevant to the distribution before issue. Special exempting-credit or venture-capital distributions need their own statement treatment. The tool never requests a Tax File Number.

Read the Franking Components

The fictional example is an $8,750.00 dividend, comprising $5,250.00 franked and $3,500.00 unfranked. The supplied franking percentage is 60% and the separately allocated credit is $1,750.00. These example credit figures assume a 25% imputation rate in the approved workpaper.

The components total $8,750.00. With no withholding, dividend less withholding is $8,750.00. If approved withholding is $625.25, that amount becomes $8,124.75. The $1,750.00 credit remains a separate statement amount and is never added to the payment.

The local check flags any cent difference between franked plus unfranked amounts and the dividend. It also compares the entered percentage with the franked share of the dividend, rounded to two decimals. It requires a positive credit for a positive franked amount, but does not calculate or certify that credit from a tax rate.

Export or Correct the Statement

Complete the empty particulars and correct marked fields before downloading. Compare every preview amount with the approved dividend record, including withholding and any conduit foreign income declaration. The downloaded text preserves the entered date in ISO form and amounts to the cent.

Retain the reviewed statement with its reference and the underlying decision and workpaper. Giving the statement to the shareholder remains your action. Preparing or downloading this document does not lodge a return or send anything.

For a replacement, enter a new statement reference and identify the earlier reference in Replaces reference. Keep both copies and record the reason for correction. Section 202-85 provides for Commissioner permission to change allocated credits by amending a statement. Typing a different credit into a replacement does not authorise that change.

Entries stay in this page and are neither uploaded nor saved in browser storage. Clear entries removes the working details. Reset example restores only the fictional figures and leaves particulars blank. Leaving the page clears the entries; downloaded copies remain where you save them.