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  2023 Division 7A

Division 7A – The things you didn’t know

Source: New South Wales

Published Date: 17 May 2023

 

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Through use of case studies and real life examples, this practical paper digs into a number of important Division 7A issues that often don’t get the coverage that they should.

Some of the areas that are addressed in this paper includes:

  • When is a repayment not a ‘repayment’ for Division 7A?
  • Can a loan or use of a company asset for private purposes be caught under both Division 7A and FBT at the same time?
  • Is using a 25 year loan the hidden diamond in the Division 7A rough?
  • Who is taxed on a deemed dividend and is it actually as problematic as you might think?
  • Who is really an associate of a shareholder?
  • Can Division 7A truly apply to foreign companies?
Author(s)

Individual Session

Author(s): Todd Want CTA
Materials from this session:

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Details

  • Published By: Todd Want CTA
  • Published On:17 May 2023
  • Took place at:Sofitel Sydney Wentworth

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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