Date/Time

Thursday 10th April 2025
Vic, NSW, Qld, ACT, Tas: 11am to 12pm
SA & NT: 10.30am to 11.30am
WA: 9am to 10am

About the Webinar

The ATO has been active in recent times in getting the message out there that Division 7A is proving to be a major cause of concern for them, with compliance levels not at a standard they would like to see. This session takes a look at the main issues attracting the ATO's attention, along with strategies to assist with defusing any potential adverse outcomes, including:

Arrangements not included in the financial statements that are attracting the ATO's attention
How the higher interest rate environment is impacting on Division 7A compliance, including:
- determining interest deductibility
- strategies to counter.
Has the Bendel case (Bendel v FCT [2023] AATA 3074) changed the treatment for a Division 7A unpaid present entitlement?
How the ATO is applying Section 109R ITAA 1936 to deny loan repayments reducing a Division 7A loan
Can amendment time limits assist with overlooked Division 7A issues?
Can restructuring solve a Division 7A problem? (Ierna v C of T [2024] FCA 592)
How generous is the Commissioner being with applying his discretion to disregard a Division 7A dividend or allow the deemed dividend to be franked? (Sec. 109RB ITAA 1936; TR 2010/8; PS LA 2011/29)
How will uncovering non-addressed Division 7A issues fare in relation to the Tax Agent Services Act 2009 breach reporting obligations for:
- breach self-reporting
- breach reporting of another tax practitioner when taking on a new client with unattended Division 7A issues

Presented By

Linda Tapiolas

Partner, Chartered Tax Adviser, Cooper Grace Ward Brisbane, Qld

As a partner in Cooper Grace Ward’s commercial team, Linda specialises in providing tailored advice and support services to accountants, financial planners and other professional advisers.

Linda provides technical advice on complex tax, capital gains tax (CGT), Division 7A issues, and acting on business sales and acquisitions to ensure clients achieve commercial and tax effective outcomes.

Prior to joining Cooper Grace Ward, Linda worked as an accountant for 18 years, advising clients on capital gains, business acquisitions, and restructuring, providing her with a unique insight into her current clients’ business environment. She also regularly conducts seminars and training on topics including business structuring, CGT small business concessions and Division 7A issues.

Who Should Attend?

This webinar is suitable for accountants who advise in taxation. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Certificate

Registered live webinar delegates will receive a CPD certificate for attendance at this webinar. Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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