In Australia dividends can be franked (or unfranked). For franked dividends (in accordance of the proportion of dividends which are franked) the dividends come with franking credits - these are tax credits to be used to offset any tax liabilities you have for the income. This is a system of avoiding double taxation - ie when the company of which you are a shareholder has already paid Aus tax, and they pay dividends after tax, your dividends come with a credit for the tax already paid.
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