Loading component...
Division 7A dividends
Content Summary
These payments or benefits for shareholders or associates can be treated as a dividend for income tax purposes under Division 7A.
Division 7A is part of the Income Tax Assessment Act 1936 and is intended to prevent profits or assets being provided to shareholders or their associates tax free.
CPA Australia has created these resources to help with Division 7 returns for your clients.
Division 7a checklists
To assist in determining whether Division 7A applies.
Unpaid present entitlements checklists
ATO resources
The Australian Taxation Office website has a range of resources to help tax agents manage their client obligations in relation to Division 7A.
Discover more
Taxation
Stay informed on ATO and IRD rules, CGT, FBT, crypto, WFH, tax debt, tax time changes and regulation updates for practitioners in Australia and New Zealand.
- Taxation
article·Published on
Taxation
Discover all you need to know about Australian and New Zealand taxation legislation
- Taxation
Regulators eye off low-balance funds
Published in SMS Magazine (February 2020)
- Taxation
CPA Australia Tax News
11 July 2024
- Taxation
Fiji Taxation
Members in Fiji may study a local taxation subject offered by the University of the South Pacific (USP)
- Taxation
Taxation Centre of Excellence
Providing our members with an opportunity to advise on key taxation policy issues
- Taxation
