The operation of Div 7A rules – download four free case studies

Download a copy of four free case studies [PDF] taken from the Division 7a Handbook 2012-13 that illustrate several aspects of the operation of the Div 7A rules and possible implications.

The four case studies from the handbook cover:

• loan and payment by company
• payment to trust
• unpaid present entitlement, and
• use of company assets.

In addition, the handbook also covers the following case studies:

• distributable surplus
• unpaid present entitlement and the operation of TR 2010/3 and PS LA 2010/4, and
• unpaid present entitlement created after end of income year.

Download the case studies [PDF], and purchase your copy of the Division 7A Handbook 2012-13 from our website today.

John Gaal of TaxCounsel is the author of our Division 7A Handbook 2012-13.


The Tax Institute is Australia’s leading professional association in tax. Its 13,000 members include tax agents, accountants and lawyers as well as tax practitioners in corporations, government and academia.