Dividends & Imputation: Deemed Dividends - Company Tax Fundamentals 2026

Explore how dividend and distribution rules apply to companies, including deemed dividends and Division 7A.

In this session, we cover:

• Recap of the Case Study

• Dividends

  • Meaning of distributions and dividends

  • Assessability of dividend income

  • Share capital tainting

• Deemed dividends

  • Section 109 - Excessive payments

  • Division 7A - Loans from private companies

  • Division 7a & UPEs