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In detail

Detailed information about private company benefits and Division 7A dividends.

How payments by private companies to shareholders and associates are treated as dividends, including use of assets.

How forgiveness by private companies of debts of shareholders and shareholders' associates are treated as dividends.

Learn how payments and loans by private companies through interposed entities are treated as dividends.

Work out when Division 7A may apply to trust entitlements of private company beneficiaries.

How to apply division 7A arrangements - closely-held corporate limited partnership to partners or associates.

How to calculate the distributable surplus of a private company and its effect on amounts treated as dividends.

Read about private companies are treated as paying dividends to shareholders and shareholders' associates.

See when amounts from a private company are taxed as dividend or deemed dividend, due to marriage/relationship breakdown.

Learn about the commissioner's discretion to disregard the operation of Div 7A or allow a deemed dividend to be franked.

When Division 7A and Fringe Benefits Tax Assessment Act 1986 both apply to a payment, loan or debt forgiven.

Learn when payments by private companies to shareholders and shareholders' associates are treated as dividends.

How Division 7A applies to loans made by private companies to shareholders, and associates of shareholders.

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