Division 7A Loan Agreement Rules for 2026–27
A private-company loan to a shareholder or associate may avoid deemed-dividend treatment under the complying-loan rules only if a written Division 7A
November 2, 2026
For business owners: structures, GST and BAS, payroll, tax planning, growth, and selling or passing on the business.
Articles for Business Owners
For business owners: structures, GST and BAS, payroll, tax planning, growth, and selling or passing on the business.
A private-company loan to a shareholder or associate may avoid deemed-dividend treatment under the complying-loan rules only if a written Division 7A
An IT contractor registers a company, gets an ABN and invoices a single client. Tidy paperwork, yet none of it settles the
By Panbo Ye, Founder of Everglow | Reviewed 10/2026 A busy Friday can leave a Hornsby shopfront owner with a stronger sales
A family-run manufacturer receives an unexpected opportunity to buy a competitor. The owners know the industry, but they still need to assess
Two doctors agree over coffee to share a practice, split profits evenly and sort out the details later. Eighteen months on, one
You're sitting with a lender, a board member, or a grant assessor who asks for "audited accounts," and you're not sure what
Payroll tax grouping treats connected businesses as one employer for state payroll tax purposes, so only one member of the group can
Payday Super started on 1 July 2026. A plain-English check-up for Lower North Shore and Macquarie Park employers on the seven-business-day rule, cash flow and the clearing house change.
By Panbo Ye, CFP®, FCPA, SSA® | Founder, Everglow | Reviewed 10/2026 A practice manager hands a new executive the keys and
A business owner in Chatswood may be weighing up a new venture, valuable business assets and the risk attached to day-to-day trading.
You started as a sole trader because it was straightforward. Now there are staff, a premises lease and more business risk, and
Lisa has run her independent supermarket in Hornsby for years, paid down debt slowly, and now a buyer is asking sensible questions
By Panbo Ye, CFP®, FCPA, SSA® | Founder, Everglow | Reviewed 10/2026 A business owner can spend an evening comparing lender websites
You're about to pay an overseas company for software rights, specialist work or a shareholder distribution. The invoice looks straightforward, but before
By Panbo Ye, CFP®, FCPA, SSA® | Founder, Everglow | Reviewed 10/2026 A contractor invoice lands, the bank balance looks healthy, and
For the FBT years ending 31 March 2023 through 31 March 2027, Australia's FBT rate is 47%, applied to the grossed-up taxable
A mortgage broker primarily arranges credit products, while a financial adviser provides broader personal financial advice across investments, superannuation, insurance and retirement
Small businesses paid an average business lending rate of 7.33% in Australia on 28 February 2025, while large businesses paid 5.49%, so
Most Australian business owners considering company restructuring face a choice between informal negotiation, the formal small business restructuring regime, or voluntary administration.
A business owner receives a request for an audit and assumes a review might be sufficient. A charity trustee is asked for