Dividends & Imputation: Division 7A & Other Distribution Rules - Company Tax Fundamentals 2026

Explore Division 7A and deemed dividends, including shareholder payments, bonus shares, dividend income assessability and more.

In this session, we cover:

• Deemed dividends

• Excessive payments under s 109 ITAA 1936

• Division 7A

• Tax treatment of miscellaneous share transactions

  • Bonus share issues

  • Distribution by liquidators

• Assessability of dividend income