I have read some articles on the subject but for the life of me...

I have read some articles on the subject but for the life of me I just cant seem to find them. My question is simply are dividends to be included in the tax year of entitlement or the tax year of receipt and does it make any difference for trader or investor??

Have been all over the ATO site to no avail, so hoping that one of you good people can assist.

Thanks all

Dave