Division 7A Fundamentals
Where practitioners often get it wrong
How clients can be caught by Division 7A
Fixing Division 7A 'problems'
Welcome to Knowledge Shop IQ (how IQ modules work)
The ATO continues to enjoy a high success rate when it comes to challenging the treatment of contractors under the superannuation guarantee legislation. The ATO has a strong incentive to monitor this area as liabilities can accumulate very quickly.
In this Knowledge Shop IQ module we help you identify arrangements that may be at risk of triggering significant superannuation guarantee liabilities and that steps that can be taken to minimise that risk. This is an issue that is not going away any time soon unless there are fundamental changes to the system.
See the IQ module outline.
The Division 7A Module is part of the Intermediate I Program of 10 modules specifically designed to manage the training needs of your Intermediate team members across a year.