Compliance · Capital

Division 7A loans

Loans from a private company to a shareholder or associate must carry minimum yearly repayments under ITAA 1936 s.109E or risk being deemed an unfranked dividend (s.109D). Holstead computes the minimum repayment off the published ATO benchmark ATO and tracks the running balance year by year. Per-loan compliance status is surfaced here and on each lender's accounting hub. Adding a loan auto-creates an annual minimum-repayment obligation (recurring) on /compliance.