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Dividends strong as some things change, some stay the same

While some things are changing, many are remaining the same, and to some extent, the things that are changing are going back to what's happened before. It’s the last 10 or 12 years that were unique. At the start of this year, I thought interest rates would remain low until at least next year, as the Reserve Bank and Governor Philip Lowe were saying. So things have changed but they've changed back to what we've always had, which are investment and economic cycles.

Rising rates and inflation are not new

We now have interest rates going up which we haven't seen for a decade. If you've joined the investment industry in the last 11 years, this is the first time you've seen interest rates rising. But this is not unusual for those of us with a few grey hairs (or all grey hairs in my case).

In fact, we haven't really seen interest rates rise much at all in 2022. If interest rates reach the high 3s as Bill Evans from Westpac's is forecasting at 3.6%, it will be the most aggressive tightening by the RBA ever. The following chart is the history of the RBA cash rate. The central banks only started affecting the overnight rate in 1990 and the tightening this time around may be larger than in 1994. And I think the current environment is similar to 1994 when global interest rates went up and inflation was rising, and we had negative returns on bonds and equities.

What happened to 0.1% until 2024? The cycle is back

But in 1994, inflation reached only about 5% so we have already cracked through that in Australia at 6%, and it's 10% in the UK, it's 8% in the US. While we're seeing 30-plus year highs in inflation, we've been there before. This is not new, it's called economic history.

Significant adverse changes for conservative investors

Income investors who are conservative with money in normal term deposits at a big four bank are going backwards. The numbers in the following chart are from the RBA, and with one-year term deposits at 1% or 2% with inflation at 6%, some investors are going back 4% to 5%. On $1 million, they are losing in real terms after inflation $40,000 to $50,000 a year and we've never seen that before. Back in the 1980s, interest rates were double digit and, yes, inflation was double digit, but actually interest rates were higher and so bank deposits gave a positive real return. My parents had fantastic returns off cash in the 1980s.

Safe assets now losing money big time

These numbers are based on real assumptions. Many couples with $1 million to invest on top of owning their home will retire at 65. They want a comfortable lifestyle and if they're investing at minus 5% real on that safe asset, the black line in the chart below is the balance of their retirement money in real terms. And it's going down and it only lasts until they are 83. But reality is that one of the people in a couple will probably live well into their 90s and or longer.

Negative real returns are a killer for retirement balances

The couple will start drawing an age pension. If they achieve a minus 5% real rate of return, they'd be receiving the full pension at age 72. I can't imagine too many retirees retiring with $1 million expect to be on the full pension at age 72. Within seven years, they will draw on that pension and live off it. It's challenging that safe assets are losing value. However, if they achieve just a zero real return, they reach 78 before drawing on the full pension, and earning 3% real return is looking pretty good. So, I believe this couple needs more growth assets, such as money in a balanced fund, not only in those safe assets.

The best of times, the worst of times

There is obviously a lot of uncertainty at the moment, but apart from the disaster in Ukraine, the doom and gloom seems overstated. On the negative side we have:

  • Rapidly-rising inflation, the highest in 30 years (ex GST introduction)
  • Rapidly-rising interest rates
  • War and energy crisis in Europe
  • Supply chain issues due to COVID
  • House prices falling
  • Bonds and equities selling off together, the worst since 1994

That is the glass half empty, but the other side of things is more positive:

  • Australian economy is at full employment
  • Official overnight cash rate is still close to ‘normal’ lows
  • Corporate balance sheets are strong and debt levels low
  • Some Australian companies well placed to benefit from war in Ukraine
  • House prices still well above pre-COVID levels
  • Many borrowers are well ahead on repayments, offset accounts at record levels.

Yes, as unpalatable as it may sound, the reality is some Australian companies are making a mint out of the war, such as gas and LNG exporters. Coal stocks are doing well and GrainCorp's making a lot of money from record year grain prices.

And although we've just had the third-worst year for financial assets and for superannuation returns, that followed the second-best-ever year. So, on average, it's about normal. The media like to beat all this stuff up.

What remains the same?

Franking credits have not changed, nor are they likely to. Franking credits are valuable for retirees, as for every dollar of fully franked dividend, investors receive $0.43 worth of franking credits. The chart below uses the ATO 1 July 2022 tax rates including the Medicare levy to show the after-tax value of a fully franked $1 of pre-tax dividend at various tax rates. The tax effectiveness depends on the investor’s marginal tax rate.

Franking credits remain valuable

We had a record year for buybacks last year which allowed a fund like the Plato Australian Shares Income Fund to make large distributions. The Westpac buyback was worth 12% for a tax-exempt investor, such as a retiree with less than $1.7 million in their pension phase of super. There were six other significant buybacks for the year. Plato’s process is very active, moving to where the dividends are. At the moment, coal and energy stocks such as Woodside are delivering strong dividends.

Another thing that hasn’t changed adversely is the income generated from shares over time. While there was a big dip in the pandemic year when many companies cut their dividends, there was a major bounce back last year and it will be even bigger this year. It continues a long-term trend.

Finally, the outlook for dividends looks good with a below average probability of stocks cutting their dividends. Despite all the uncertainty, it is nowhere near the likes of the GFC or during the pandemic. Based on our statistical model which is a bottom-up look at all the dividend payers in Australia, dividends should still underpin Australian equity income.

 

Dr Don Hamson is Managing Director at Plato Investment Management. Plato is affiliated with Pinnacle Investment Management, a sponsor of Firstlinks. This article is general information and does not consider the circumstances of any investor.

For more articles and papers from Pinnacle and its affiliates, click here.

For a video presentation version of this content, click here.

 

12 Comments
Jon Kalkman
September 24, 2022

For every dollar of dividend, a franking credit represents an additional $0.43 in additional taxable income for EVERY shareholder. But, it is pre-paid to the ATO where it becomes a tax credit. For most shareholders, this tax credit pays some or all of their personal tax liability. For tax-exempt taxpayers, it is refunded in cash because there is no tax payable on that income.
A franking credit is NOT a refund of tax never paid; it is a refund of income never received.
Franking credits provide the same additional taxable income for every shareholder, not just retirees. That additional income derived from Australian shares is seldom recognised when comparing yields of different asset classes.

soo
September 24, 2022

Why $0.43 . I thought company tax was 30% so the franking Cr will be $0.30

Jon Kalkman
September 24, 2022

If the company paid you a dividend of $1.00, it would have prepaid $0.43 to the ATO. This is because $0.43 is 30% of $1.43 and $1.00 is 70% of $1.43. In that way the ATO received 30% of the company profit as company tax and you got 70% of the profit as dividend.
If you receive a dividend of $700, your total taxable income is $1000 and the franking credit is $300 or 30% of the pretax profits. That extra $300 is 43% more than the $700 paid in dividend.

Dudley
September 24, 2022

Gross dividend: $1
Company tax paid / franking credit: $0.30
Dividend: $0.70
Franking credit / Dividend: = 0.3 / 0.7 = 0.4286
Grossed up dividend: = $0.70 * 1.0 / 0.7 = $1.00

Aussie HIFIRE
September 22, 2022

It's almost as though the world doesn't owe people a risk free comfortable retirement and they need to be willing to invest in some growth assets if they want to keep up their standard of living in retirement. And if the retirees are getting the full pension at age 72 they should be able to draw down less from their own portfolio to cover their living costs.

Martin
September 21, 2022

I think the graph above shows an extreme case scenario. I am not numerate enough to do it myself, but I would like to see a graph that shows a possibly more realistic asset allocation for the 65 year old couple of 40% in term deposits , perhaps 10% bonds and 50% shares. Also if we are going to use current inflation rates, should also use current one year TD rates of 3.75% (obtainable from Judo, Macquarie and probably others)

Errol Davey
September 24, 2022

3.75% for a yr.in a yrs time inflation maybe 10% plus!

BeenThereB4
September 21, 2022

Nice clear analysis Dr Hamson

Your chart showing the rapidly declining real value of assets during inflationary times, really focuses the mind.

I have been guiding clients with their SMSFs since early 2000's. Early on I was a little embaressed to suggest they build their fund to $1 mill (seemed a lot of money), and that would deliver say $40-50,000 income. As investment focus was on Australian company shares paying franked dividends, the strategy has been largely OK.

Now many clients are in Pension phase, and the value of franking credits really shines through

john
September 21, 2022

So the graph is basically showing $1.43 of assessable income is better than $1 of assessable income. Did we need the article?

Greg
September 22, 2022

Yet still so many I know have no idea. The benefits of focussing on this are clear (disclaimer - I invest in Plato Maximiser Ltd).

Tony Reardon
September 21, 2022

I think that commentators should find a different form of words than “... for a tax-exempt investor, such as a retiree with less than $1.7 million in their pension phase of super.” since this is misleading. The $1.7m limit only applies to monies transferred in to the pension phase. Since this is a long term investment, the amount can grow and be well over this figure – there is no requirement to transfer money out regardless as to the amount other than to pay the minimum pension.

As a further point, tax always has to be kept in mind when comparing scenarios. A high inflation/high interest rate, such as we had in the 1980s, generated tax liabilities on the interest payments and there is no tax deduction for inflation. A low inflation/low interest rate environment may appear worse on a gross view but be better after tax. Of course, the worst of all worlds is high inflation/low interest rates.

Peter
September 24, 2022

Tony, the mandatory minimum payment requirement for SMSF retirees in the pension phase to achieve especially at a time when the capital value of equity portfolios are plunging. When the 50% concession has ended the challenge of trying to achieve returns ranging from 6-8% (depending on the retirees age group) is near impossible.

 

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