Division 7A Handbook, 9th edition (online)

Written by John Gaal, TaxCounsel.

Division 7A continues to be a significant consideration when advising or attending to the affairs of a private company and it is vital to have an up-to-date reference which is devoted to the practical operation of the provisions.

The ninth edition of Division 7A Handbook is revised and updated, published in August 2019.

Matters covered include:

• The edition incorporates changes to date, including benchmark interest rates, cases and ATO rulings.
• The start date of the proposed major amendments that are proposed to be made to Div 7A has been deferred a year to 1 July 2020, making this guide a valuable ongoing reference tool.
• What is known of the proposed amendments is contained in a discussion paper, set out in chapter 2 of the book, with commentary.
• As developments occur in the implementation of the proposed amendments, the material in the book will be revised.

The annual online subscription includes:

- 12 months of access to the online book;

- (3 CPD hours).