Imputation

A system that stops company profits being taxed twice. It does not apply to foreign investors.
Companies pay tax on profits, and local shareholders get credits for that tax when they receive dividends. They can claim that credit when they pay personal tax on their dividends.
Imputation is meant to be fair, but it created a big increase in income inequality when it was introduced in 1988, because it mainly benefits the rich.
Visual idea: A stamp saying “tax already paid” on a dividend cheque.