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.
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Australia Taxation
Australia Taxation introduces fundamental concepts of income tax law and legislation
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Fiji Taxation
Members in Fiji may study a local taxation subject offered by the University of the South Pacific (USP)
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Singapore Taxation
This subject provides you with leading-edge, specialised training in the area of Singapore taxation
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Australia Taxation – Advanced
An extension of Australia Taxation, this subject examines advanced tax issues including income tax law
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Malaysia Taxation
Members in Malaysia may study a local taxation subject offered by Sunway TES and the Universiti Tun Abdul Razak.
- 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