Division 7A dividend
id:
division-7a-dividend-320-1377749
title:
Division 7A dividend
text:
A Division 7A dividend in the Australian tax system is an amount treated by the Australian Tax Office (ATO) as an assessable dividend of a shareholder of a private company that attempts to make a tax-free distributions of profits to the shareholder, or an associate of the shareholder. Division 7A applies to payments, loans and debts forgiven on or after 4 December 1997. However, it may also apply to loans in place before this date, where the amount of the loan is increased or its term extended o
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Division_7A_dividend
date created:
date modified:
2022-10-28T09:11:48Z
main entity:
{"identifier":"Q5284431","url":"https://www.wikidata.org/entity/Q5284431"}
image:
fields total:
13
integrity:
13