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

Division 7A - benchmark interest rate
Find the benchmark interest rate and calculator and decision tool for Division 7A loans made by private companies.
Division 7A calculator and decision tool
Use this tool to see if Division 7A applies and to calculate the minimum yearly repayment 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.