Phase 5 · Activity
Intra-group activity
Every movement between entities — Div 7A loans, services fees, IP licence royalties, dividends up the chain, capital injections down, trust distributions. Dated, categorised, ready for year-end reconciliation.
Executed YTD
$4k
4 movements reconciled
Planned
$147k
6 pending — incorporation + FY-end
Top recurring
Web maintenance
Aus Action Sports → Web Dev · $800/mo
Largest planned
$100k
Family Trust → HoldCo · capital injection
Activity log
Year-end export- Management feePlanned
$12,000
1 Dec 2026
Annual management fee · group services
Cost-plus 7% per OECD guidelines. Documented in management services agreement.
- Div 7A loanPlanned
$25,000
1 Sept 2026
Div 7A compliant loan · seed capital
Term 7 yrs unsecured. Benchmark interest rate (8.37% for FY25/26 — verify at execution). Documented agreement before lodgement day.
- IP licensing feePlanned
$6,000
1 Aug 2026
Annual IP licence — Oyra platform code
Royalty rate 4% of revenue (or minimum $6k). Commences when both entities incorporated and licence agreement executed.
- IP licensing feePlanned
$4,000
1 Aug 2026
Annual IP licence — HELM platform code
Royalty rate 4% of revenue (or minimum $4k). Commences when both entities incorporated.
- Capital injectionPlanned
$100,000
15 July 2026
Initial capital at HoldCo incorporation
Funded from BHP salary surplus accumulated FY25/26. Settled at incorporation date.
- Trust distributionPlanned
TBD
30 June 2026
FY25/26 distribution resolution
Planned trust resolution — actual amount determined at FY-end based on group income. Mandatory before 30 June.
- Services feeExecuted
$1,200
15 Apr 2026
Booking platform integration · one-off
Documented in services agreement amendment. Reconciliation due at month end.
- Services feeReconciled
$800
1 Apr 2026
Monthly web maintenance + hosting · April
- Services feeReconciled
$800
1 Mar 2026
Monthly web maintenance + hosting · March
- Services feeReconciled
$800
1 Feb 2026
Monthly web maintenance + hosting · February
Volume by type
- Capital injection1 · $100k
- Div 7A loan1 · $25k
- Management fee1 · $12k
- IP licensing fee2 · $10k
- Services fee4 · $4k
- Trust distribution1 · $0
Coming in Phase 5
Live wiring: CRUD for intra-group activities; auto-create Div 7A obligations when private-company loans are recorded; year-end export bundle (single-entity rule applied for consolidation movements); transfer-pricing documentation per services agreement; IP licensing royalty calculation per linked agreement.