The operation of the Div 7A rules – download four free case studies

Download a copy of four free case studies [PDF 0.6 MB] taken from the Division 7A Handbook, 7th edition that illustrate several aspects of the operation of the Div 7A rules and possible implications.

The four case studies from the handbook cover:

  • loan and payment by company
  • payment to trust
  • unpaid present entitlement, and
  • use of company assets.

In addition, the handbook also covers the following case studies:

  • distributable surplus
  • unpaid present entitlement, and
  • unpaid present entitlement created after end of income year.

Download the case studies [PDF 0.6 MB], and purchase your copy of the Division 7A Handbook, 7th editon from our website today.


John Gaal of TaxCounsel is the author of our Division 7A Handbook, 7th edition.

The Tax Institute is Australia’s leading educator and professional association in tax. Its 13,000 members include tax agents, accountants and lawyers as well as tax practitioners in corporations, government and academia.

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