A resident company pays a fully franked dividend of $700 to a resident shareholder.

Calculate the income tax implications of the shareholder if it is:

a) an individual subject to the top marginal tax rate (45%).

b) an individual with marginal tax rate of 15%.

c) a company with other assessable income of $8,000, and a carried forward loss of $12,000.

d) a company with other assessable income of $9,000 and deductions of $16,000; and

e) a partnership with two resident individual partners sharing equally partnership profits or losses.