by Camden Professionals | Jan 15, 2026 | Company, Company Directors, Company Structures, Division 7A Rules, Smalll Business, Sole Trader
A proprietary limited company (Pty Ltd) is one of the most popular business structures in Australia but it comes with both advantages and compliance responsibilities. Understanding how a Pty Ltd company works, particularly around tax, asset protection, credibility and...
by Lilian Fisher | Mar 24, 2025 | ATO, Division 7A Rules, Trusts
Since 16 December 2009, the Australian Taxation Office (ATO) has maintained the view that when a family trust appoints income to a corporate beneficiary (referred to as the beneficiary company) without making a payment, the unpaid present entitlement (UPE) constitutes...
by Camden Professionals | Feb 9, 2025 | Business, Division 7A Rules, Smalll Business, Tax & Accounting
A Division 7A loan refers to a loan arrangement between a company and its shareholder, where funds are transferred to the shareholder with the understanding that they will be repaid within a specified term, typically seven years. This method is considered one of the...
by Camden Professionals | Apr 28, 2023 | ATO, Company Directors, Division 7A Rules, How To, Small Business, Tax & Accounting
When you start up a business, inevitably, it consumes not only large amounts of your time of but also a lot of cash and much of this is money you have already paid tax on. So, it only seems fair that when the business is up and running the business can pay you back....
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