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  2026 Division 7A

Division 7A in practice – Managing income streaming, concessions and compliance risks

Published Date: 26 Feb 2026

 

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Division 7A continues to present practical and interpretive challenges for practitioners and their clients. This session examines key problem areas and recent ATO approaches, with a focus on income streaming arrangements, the application of sections 109RB, 109T and 109R, and the treatment of “sleeper” provisions. The session will discusses:

  • Income streaming and how it works with Div 7A including the inadvertent risks;
  • Common mistakes and options for resolving issues;
  • 109T & 109R – The “sleeper” provisions; and
  • Approaches from the ATO on 109T.
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  • Published By: Amanda Guruge CTA
  • Published On:26 Feb 2026
  • Event Name:Private Business Tax Retreat
  • Session Name:Division 7A in practice – Managing income streaming, concessions and compliance risks
  • Read Time:30+ minutes
  • Took place at:QT Gold Coast

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