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Division 7A presentation

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Non Member Price: $15.00

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Published on 17 Jun 21 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Brief recap on why Division 7A exists
  • Loan repayments by direct set-off against a dividend
  • Loan repayments by round-robin set-off against a dividend
  • Solutions
  • Practical examples.

Author profile

David Montani CTA
David Montani, CTA, is National Head of Technical Tax – Private Enterprise at Grant Thornton. He has over 30 years’ experience, with over 20 of those in specialist tax advisory. In his role with GT, David delivers practical tax training, mentors staff, provides tax technical support on significant client engagements, and assists with quality and excellence protocols. - Current at 13 November 2025
Click here to expand/collapse more articles by David Montani.

 

This was presented at 2021 WA Tax Forum .

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