Taxation of Companies: Loss Tests & PAYG Obligations - Company Tax Fundamentals 2026

Explore company losses, covering eligibility tests and loss utilisation rules, plus an overview of PAYG instalments.

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