请教 Division 7A of Part !!! of the income Tax Assessment Act

花正红

坛子里，哪为高人给指点一下，这个具体怎样操作的？

谢谢

footy

这个问题范围太广，如果说道具体操作的话，可以开一门课了。

简单概括的话，主要是以下几点：

1. Loans lent by a private company to certain associated entities (including individuals) are treated as dividends, unless the loans come within specific exclusions.

2. A loan can include:
       An advance of money
       A provision of credit or any other form of financial accommodation
       A payment of a debt on behalf of another entity
       A transaction that is in substance a loan
       A reduction in unpaid present entitlement

3. There are a list of exclusions specified in ss109J to 109N. Typical examples are loans made on commercial terms, and loans to another company.

4. Div 7A dividends are capped at the private company's distributable surplus.
     Distributable surplus = net assets - non commercial loans - paid up capital - repayment of non commercial loan