Division 7A

About this presentation
Division 7A is an integrity provision that deems certain loans, payments or debts forgiven by a private company to its shareholders or their associates to be a dividend

While the core rules have been in existence for 25 years, legislative changes have both tightened and relaxed Division 7A’s operation. Importantly, changes have also occurred in how the ATO interprets these rules. It’s easy to make mistakes, which carry significant consequences.

In this webinar, we will:

  • provide a refresher on the core rules – benefiting both those experienced with and those who are new to Division 7A
  • identify compliance tips and traps
  • detail the changed ATO position on how unpaid present entitlements (UPEs) owed by a trust to a corporate beneficiary extend the ambit of Division 7A.

This session will feature practical examples and useful diagrams to explain the key issues, followed by an interactive Q&A section.

  • All registrants will be sent the recording and slides post-session.
  • 1.5 CPD hours.

Single price: $143 (Incl. GST)

All delegates must be registered to be able to participate in training and to receive qualifying CPD hours.

Group price:

(3-6 registrations): $429

Each additional registration:


Join us live

30 November 2022 | 2-3:30pm AEDT

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