Back to Basics on Division 7A: Options for Managing Division 7A
By Nicole Rowan
1h 9m CPD time
Difficulty: Intermediate
You’re in the right place. New look, same Tax Nuggets.
Learn smart ways to manage Division 7A including complying loan agreements, interposed entities, MYRs and more!
In this session, we cover:
Case study: Lara and Aiden’s Design Business
Options for managing Division 7A issues
Section 109N complying loans
Loan agreements
Forgiveness
Disregarded payments
Minimum yearly repayments
Offsetting journals
Recognising a deemed unfranked dividend
Section 109RB discretion
Date recorded: 17 July 2025