Division 7A Handbook, 8th edition

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 Division 7A Handbook is completely revised and updated in this eighth edition.

Law stated as at 24 September 2017.

Matters covered include:

• a list of the amendments proposed to Div 7A which have been announced and are to apply from mid-2018;
• TD 2015/20: whether a release by a private company of its unpaid present entitlement is a “payment” for the purposes of Div 7A;
• TD 2015/18: what the lodgement day is for a private company that is a subsidiary member of a consolidated group;
• PCG 2017/13: how unpaid present entitlements under sub-trust arrangements maturing in the 2017 or 2018 income years are to be treated; and
• the benchmark interest rates.

Written by John Gaal, TaxCounsel.

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