Division 7A - An overview - Payments, loans & debts forgiven by private companies to shareholders & shareholders' associates treated as dividends under Division 7A of Part III of the Income Tax Assessment Act 1936.

Division 7A - Debt forgiveness by private companies - Forgiveness by private companies of debts of shareholders & shareholders' associates treated as dividends under Division 7A of Part III of the Income Tax Assessment Act 1936.

Division 7A - Distributable surplus - How to calculate the distributable surplus of a private company and its effect on amounts treated as dividends under Division 7A of Part III of the Income Tax Assessment Act 1936.

Division 7A - Exercise of Commissioner's discretion under section 109RB to disregard the operation of Division 7A or allow a deemed dividend to be franked - Division 7A - Exercise of Commissioner's discretion under section 109RB to disregard the operation of Division 7A or allow a deemed dividend to be franked.

Division 7A - Extended period for repayments of amalgamated loans - This fact sheet provides more information on the Commissioner's discretion to extend the period for making repayments of amalgamated loans where you cannot make the minimum yearly repayment due to circumstances beyond your control.

Division 7A - Loans by private companies - Loans by private companies to shareholders & shareholders' associates treated as dividends under Division 7A of Part III of the Income Tax Assessment Act 1936.

Division 7A - Payments & loans through interposed entities - Payments & loans by private companies to shareholders & shareholders' associates through interposed entities treated as dividends under Division 7A of Part III of the Income Tax Assessment Act 1936.

Division 7A - Payments and loans by interposed entities involving guarantees - Payments & loans by private companies to shareholders & shareholders' associates through interposed entities relying on guarantees treated as dividends under Division 7A of Part III of the Income Tax Assessment Act 1936.

Division 7A - Payments by private companies - Payments by private companies to shareholders & shareholders' associates treated as dividends under Division 7A of Part III of the Income Tax Assessment Act 1936.

Division 7A - Residual Operation of Section 108 - Payments, loans & debts forgiven by private companies to shareholders & shareholders' associates treated as dividends under section 108 of the Income Tax Assessment Act 1936.

Division 7A - Trust amounts treated as dividends - Debt forgiveness - The new Division 7A rules as they apply to debt forgiveness

Division 7A - Trust amounts treated as dividends - Loans - The new Division 7A rules as they apply to loans.

Division 7A - Trust amounts treated as dividends - Overview - Trust amounts treated as loans by private companies to shareholders & shareholders' associates under Division 7A of Part III of the Income Tax Assessment Act 1936.

Division 7A - Trust amounts treated as dividends - Payments - The new Division 7A rules as they apply to payments.

Division 7A and Fringe Benefits Tax (FBT) - What happens when Division 7A of Part III of the Income Tax Assessment Act and the Fringe Benefits Tax Assessment Act both apply to a payment, loan or debt forgiven by a private company to a shareholder or shareholder's associate.