Back to Basics on Division 7A: What is Treated as a Dividend?

Unpack what counts as a deemed dividend under Div 7A, from key concepts to payments, loans, minimum repayments and more!

In this session, we cover:

• Introduction and key concepts

• Case study: Lara and Aiden’s Design Business

• Transactions that give rise to deemed dividends

  • Payments - 109C and 109CA

  • Loans - 109D

  • Forgiveness – 109F

• Deemed dividends arising where minimum repayment not made – 109E

• Calculating the deemed dividend

• Amounts that are not deemed dividends

Date recorded: 10 July 2025