The entity must disclose the imputation credits, also called franking credits, that it will have available to attach to distributions in subsequent reporting periods. In arriving at that amount it may take account of credits that will arise when the provision for income tax is paid, debits that will arise when dividends recognised as a liability at period end are paid, and credits that will arise when dividends recognised as receivables at period end are received. Where the entity holds both Australian and New Zealand imputation credits, the paragraph 13 and 15 disclosures are given separately for each.
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