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Recorded Webinars

Recorded Interactive Webinar: Division 7A Under Scrutiny: The Issues the ATO Is Targeting, and post-Bendel

The High Court’s decision in Bendel concerning unpaid present entitlements with company beneficiaries has only added to the steady stream of compliance issues Division 7A continues to generate.The ATO is actively scrutinising a range of arrangements beyond the traditional loan sce
PRESENTED BY David Montani National Head of Technical Tax - Grant Thornton , Perth

Date/Time

About the Webinar

The High Court’s decision in Bendel concerning unpaid present entitlements with company beneficiaries has only added to the steady stream of compliance issues Division 7A continues to generate.The ATO is actively scrutinising a range of arrangements beyond the traditional loan scenarios, and practitioners are increasingly encountering Division 7A problems in areas that may once have seemed routine. This session examines the Division 7A issues currently attracting ATO attention and the practical steps advisers should take to manage the risks, including:

  • The documentation the ATO are requesting for journal entries and dividend payments used to account for minimum loan repayments
  • How the ATO is applying its discretion to either disregard Division 7A deemed dividends or allow dividends to be franked (Sec. 109RB ITAA 1936)
  • The issues with arrangements circumventing Division 7A through guarantees by private companies of third party loans (TD 2025/6; TA 2024/2) 
  • How section 109T issues can arise in practice (TD 2011/16; TD 2018/13)
  • How the ATO can disregard repayments of loans when another loan from the same company is used (Sec. 109R ITAA 1936; TD 2025/5)
  • The non-loan arrangements that the ATO are uncovering with Division 7A implications
  • Dealing with the change of accountant and the unaddressed Division 7A issues
  • Bendel decided – now what?

Presented By

David Montani
National Head of Technical Tax, Grant Thornton Perth, WA

David works closely with Grant Thornton’s Private Business Tax & Advisory team, providing tax technical, strategic and training support across Australia. As an accomplished writer and tax legislation specialist, he ensures that all members of the PBTA team stay abreast of the latest tax developments.

David’s role draws upon over 30 years’ experience in achieving tangible outcomes for clients, in particular through advising on significant transactions such as business restructures and exiting a business. His approach is to deliver solutions-based outcomes that assist clients in making important decisions concerning their businesses. 

David is an engaging speaker and is able to deliver technical tax information in an understandable and commercial format for staff and clients. David’s articles have been published in a range of national and local publications over many years.

Who Should Attend?

This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD hour. Lawyers can claim up to 1 CPD unit/point – substantive law. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

OPTIONAL ONLINE QUIZ

We will be adding an optional online quiz to the recording of this webinar to make it interactive in terms of the type of CPD that can be claimed. Upon completion of the quiz the successful registered user will receive a CPD certificate confirming completion and the CPD units/points/hours earned. The online quiz will be available with the recording – typically within 1 to 2 days of the live webinar being held.

WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.

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, Jason Hooker on (03) 8601 7709 or email: [email protected]

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