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Distributable surplus for Div 7A: calculations and application

26 Mar 2026 12:00PM – 1:15PM AEDT
Division 7A

$190.91 +GST

Audience

This training is recommended for all:

  • Accountants working in public practice
  • All practitioners working with tax
Audience

Learning outcomes

On completion, participants will be able to: 

  • Work through the process of calculating the distributable surplus of a company for Division 7A purposes; 
  • Understand the figures that should be used for assets and liabilities in the net assets item of the formula; 
  • Understand when the Commissioner might decide to substitute different values; 
  • Identify items that are treated as “Division 7A amounts”; and 
  • Explain what happens in the situation where a deemed dividend is reduced by the distributable surplus rules.
Learning outcomes

Relevancy

This event will be presented live 26/03/2026.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 1.25 CPD hours
CPD hours

The integrity rules in Division 7A are aimed at ensuring there are tax consequences when funds or profits that really belong to a private company are accessed by shareholders or their associates. When the rules are triggered, a shareholder or their associate may need to recognise a deemed unfranked dividend in their tax return. This deemed dividend, however, is capped at the company’s distributable surplus.  

Our experience tells us that practitioners often struggle when applying the distributable surplus rules to real-life client scenarios. Mistakes are often made when calculating distributable surplus and myths surround the impact that the rules have on client tax positions. This session aims to address these common problem areas.

Registration includes: 

  • 1.25 hour live online event with opportunity to ask questions of the presenter 
  • 1.25 accredited CPD hours from the SMSF Association/Financial Advice Association of Australia 
  • 3 months access to [Q&A embedded] webinar recording / Recording and materials available to access for 3 months after the event 
  • Reference guides, slides and case studies 

 

Michael Carruthers round

Presented by

Michael Carruthers
Tax Director
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.