Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  2023 Division 7A

Division 7A – The things you didn’t know

Source: New South Wales

Published Date: 17 May 2023

 

Through use of case studies and real life examples, this practical presentation 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 presentation 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?

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Author(s)

Individual Session

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

Download

Details

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

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

2023 Division 7A

Share this page