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Division 7A (Income Tax Assessment Act (ITAA 1936)

Division 7A - benchmark interest rate
Information on the 'benchmark interest rate' under Division 7A of Part 3 of the Income Tax Assessment ACT 1936. The applicable rate for an income year is the 'Indicator Lending Rates' – Housing loans; Banks; Variable; Standard; Owner-occupier' rate last published by the Reserve Bank of Australia before the start of the income year.
Division 7A calculator and decision tool
Determine if a direct transaction by a private company to a shareholder or their associate will be treated as an unfranked dividend under Division 7A, and work out repayment requirements on a complying loan.
Private company benefits - Division 7A dividends
Division 7A may apply to private companies that make tax-free distributions to shareholders or shareholders' associates in the form of payments, loans or debts forgiven.