5.7.2022
9.2.2026
Podcast

A podcast discussing distributable surplus and Division 7A.

This podcast in no way constitutes legal advice. It is general in nature and is the opinion of the author only. You should seek legal advice tailored to your individual circumstances before acting on anything related to this podcast.

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This podcast in no way constitutes legal advice. It is general in nature and is the opinion of the author only. You should seek legal advice tailored to your individual circumstances before acting on anything related to this podcast.

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Podcast: Distributable Surplus and Division 7A

A podcast discussing distributable surplus and Division 7A.

Key Insights
  • Deemed Dividends may arise under Division 7A where a private company makes a payment, loan or debt forgiveness.

  • A Deemed Dividend can only arise where the private company has a ‘distributable surplus’.

  • 'Distributable surplus’ is a proxy for ‘retained profits’ - however, there are important differences between the two concepts.