Division 7A evolution: where are we heading?
Published Date: 27 Feb 2026
Notwithstanding the maturity of Div 7A of the Income Tax Assessment Act 1936 (Cth) as an integrity measure, it still results in ongoing confusion and mistakes for practitioners. As the reform promised almost a decade ago has since evaporated, it is timely to revisit and examine where we are with Div 7A, and also consider where it may head into the future. This article seeks to take a stocktake of Div 7A and shine a light upon areas of confusion or common non-compliance.
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- Published By: Stephen Holmes CTA
- Published On:27 Feb 2026
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