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Dividend Imputation
A tax system where companies’ paid taxes can be attributed to shareholders, reducing their personal income tax on dividends.
Group Members
Individuals or entities that belong to a defined collection or category, often within a corporate or organizational structure.
Australian Residents
Individuals or entities residing in Australia for tax purposes, subject to Australian tax laws on their worldwide income.
Reverse Acquisitions
A transaction where a smaller company acquires control over a larger company, often resulting in the smaller entity's management taking control of the combined entity.
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