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.
The Australian Taxation Office website has a range of resources to help tax agents manage their client obligations in relation to Division 7A.
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
This subject provides you with leading-edge, specialised training in the area of Singapore taxation
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