Subject: taxation law of australia

Which of the following scenarios is correct?

Select one:

a. If a partnership receives a dividend, the individual partners can claim the amount of the dividend as a tax offset

b. If a partnership receives a dividend with an imputation credit attached, only the dividend needs to be included in assessable income.

c. 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.

d. If a partnership receives a dividend with an imputation credit attached, the dividend plus the imputation credit must be included in assessable income of the partnership.