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.

2019-20
DOCX · 6 MB
2018-19
DOCX · 6 MB
2017-18
DOCX · 916.3 KB
2016-17
DOCX · 913.6 KB
2015-16
DOCX · 93.9 KB
2014-15
DOCX · 122.1 KB

Unpaid present entitlements checklists

2019-20
DOCX · 6 MB
2018-19
DOCX · 6 MB
2017-18
DOCX · 903.8 KB
2016-17
DOC · 966.5 KB
2015-16
DOCX · 83.7 KB
2014-15
DOCX · 118 KB

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.