Glossary beginning with F

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Fees and costs search for term

Money that a super fund deducts for administering and investing contributions.

Financial advisor search for term

A person who holds an Australian Financial Services (AFS) licence and can give financial and investment advice.

Fixed interest investments search for term

Investments that offer a fixed interest rate on a fixed sum of money, usually for a specific period of time.

Franked dividend search for term

A share of a company's distribution paid to a shareholder on which tax has been paid by the company.

Franking credit search for term

A credit paid to shareholders for the tax already paid on a dividend distribution by the company. Franking dividends were formerly called imputation credits.

Fringe benefit search for term

A benefit received by employees from their employer instead of salary or wages, such as the use of a car for private purposes.

Fringe benefits tax (FBT) search for term

A tax payable on a non-salary benefit to an employee. The employer pays the tax, not the employee.

Fund manager search for term

A person or organisation that invests and manages superannuation money.

  • Fact 12

    The expenses of World War I were so great that the Commonwealth Government introduced three new taxes in 1917: an entertainment tax, a wartime profits tax and a bachelor tax that raised such a bitter protest that it was never put into operation.

Return

The net amount an individual receives from an investment.

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