The rate is based on the return on a risk free investment plus a margin for risk. A provisional CUC is paid by the end of the financial year on which it is levied. An adjustment payment will be made or received on a date the earlier of 4 months after the end of the financial year or within 30 days of the issue of an audit certificate on the financial accounts. Some general-government sector agencies are required to return a dividend to the Commonwealth. A dividend is a return payable to the owner out of profits generated by an agency.
Dividends are payable from the net profits of an agency.
The Government sets a dividend payout ratio after considering assets available to and estimated profitability of an agency. The dividend may be a percentage rate of return on net assets, a fixed sum or a percentage of net profits. A capital injection will take the form of an equity injection or an interest bearing loan. Equity injections increase the Commonwealth's interest in an agency. This may result in higher CUC payments or dividends.