Subdivision EA and Subdivision EB – Essential Video Training for Accountants

Understand the Complex Rules That Can Trigger a Deemed Dividend Under Division 7A

Are you confident in your understanding of Subdivision EA and Subdivision EB of Division 7A? Recent developments, including the Bendel Full Federal Court decision, have put these provisions back in the spotlight, making it critical for accountants to stay ahead of compliance risks.

What These Videos Cover

These two expert-led videos provide a deep dive into the application of Subdivision EA and Subdivision EB—both of which are essential for understanding how unpaid present entitlements (UPEs) and trust distributions can lead to deemed dividends under Division 7A.

📌 Video 1: Subdivision EA – When Trust UPEs Trigger a Deemed Dividend (44 minutes)

Understand how Subdivision EA applies when a trust owes an unpaid present entitlement to a private company.

Learn how loans, payments, or debt forgiveness involving shareholders or their associates can result in a deemed unfranked dividend.

Explore real-world examples, including loan structuring techniques and how to avoid triggering a deemed dividend.

📌 Video 2: Subdivision EB – The Risk of Interposed Entities (29 minutes)

See how the ATO looks through interposed entities when trusts, companies, and shareholders are linked in complex structures.

Learn how Subdivision EB stops taxpayers from avoiding Subdivision EA by using multiple trusts or companies in a chain.

Understand the notional loan concept and how to structure Division 7A loan agreements correctly to avoid tax penalties.

Also included is a ‘Questions and Answers’ discussion sheet.  This will enable accounting firms to conduct a verifiable CPD/CPE with staff.  Watch the videos and answer the questions posed to cement your learning.

Why This Training Is Essential

✅ Stay Compliant – Ensure your clients don’t unknowingly trigger Division 7A deemed dividends.
✅ Minimize Risk – Learn how to correctly document transactions and apply Division 7A loan agreements.
✅ Expert Insights – Real-world examples and practical guidance designed for accountants in public practice.

Purchase and Access Instructions

Upon purchase, you will receive a secure webpage link and a unique password to access both videos and supporting materials. Be sure to save the password safely, as it allows you to revisit the training anytime.

📅 Keep Your Knowledge Up to Date – Get Instant Access Now!