Which of the following scenarios is correct? If a partnership receives a dividend, the individual partners can claim the amount of the dividend as a tax offset If a partnership receives a dividend with an imputation credit attached, only the dividend needs to be included in assessable income If a partnership receives a dividend with an imputation credit attached, the partnership does not need to include this in assessable income as tax has already been paid on this transaction If a partnership receives a dividend with an imputation credit attached, the dividend plus the imputation credit must be included in assessable income