WAM资本（WAM Capital）表示，未来股息所附带的税收抵免（franking credits）水平，将主要取决于公司通过已实现利润缴纳所得税而累积的抵免额度，以及其他相关因素。
该公司指出，这一机制将直接影响到股东所能获得的股息含税比例。换言之，公司实际缴税情况与未来派息策略之间，存在紧密且动态的关联。
值得注意的是，税收抵免的生成并非孤立事件，而是与公司整体盈利实现路径、税务规划以及资本配置决策密切相关。因此，投资者在评估未来股息回报时，需将上述变量纳入考量范围。
此外，WAM资本还强调，除已实现利润产生的税收抵免外，其他潜在因素也可能对最终附税率产生影响，但具体细节未在本次声明中进一步展开。
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