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Division 7A dividend
A Division 7A〔Division 7A of Part III of the Income Tax Assessment Act 1936 (ITAA 1936).〕 dividend in the Australian tax system is an amount treated by the Australian Tax Office (ATO) as an assessable dividend of a shareholder of a private company that attempts to make a tax-free distributions of profits to the shareholder, or an associate of the shareholder.
Division 7A applies to payments, loans and debts forgiven on or after 4 December 1997. However, it may also apply to loans in place before this date, where the amount of the loan is increased or its term extended on or after 4 December 1997. Division 7A applies to debts forgiven on or after 4 December 1997, regardless of when the debt was created.
==Objective==
The objective of Division 7A is to reflect the reality of a situation, rather than the formality. As a matter of form, a dividend paid by a company is one that is declared by the directors of the company and either paid to the shareholders or credited to the shareholders account with the company. However, where a company pays amounts to or for shareholders, not expecting the amounts to be repaid, without formally declaring a dividend, the reality is that the advances are analogous to a dividend. This is the situation that Division 7A seeks to catch.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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