Cash dividends Typically semi-annual in Australia Interim dividend paid after the end of the first half of the year, and a final dividend usually paid after the AGM Can only be paid out of current or accumulated profIts. Cannot be paid out of capital or if it Would make the company insolventCash Dividends ▪ Typically semi-annual in Australia. ▪ Interim dividend paid after the end of the first half of the year, and a final dividend usually paid after the AGM. ▪ Can only be paid out of current or accumulated profits. ▪ Cannot be paid out of capital or if it would make the company insolvent