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.
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
Taxation study options
Recent changes to taxation study in the CPA Program mean that it’s easier to choose the subjects that suit your career goals
- Taxation
Singapore Taxation
This subject provides you with leading-edge, specialised training in the area of Singapore taxation
- Taxation
ATO’s data matching ramps up and focuses on SME reporting
Here’s how to ensure your clients are correctly accounting for their income and use of assets.
article- Taxation
TPB review: What it means for tax practitioners
The final report of the Review of the TPB has many noteworthy recommendations but more consultation is needed on implementation.
article- Taxation
New Zealand’s Inland Revenue targets tax compliance burden
IRD seeks input from tax practitioners and professional bodies as part of its bid to improve service.
article- Taxation
ATO steps up efforts to reclaim debt
If your clients have ATO debts, or have failed to lodge returns, it has a simple message – “get in touch”.
article