Div 7A Loan
A loan or advance made by a private company to a shareholder or associate under Division 7A of the ITAA 1936. If not structured under a complying loan agreement, it is treated as a deemed unfranked dividend and included in the recipient’s assessable income.
More Items
Deferred Tax Liability
An amount owed in future tax payments arising from temporary differences between book income (per GAAP) and taxable income (per…
Departmental Accounting
Departmental accounting tracks income, expenses, and profitability separately for individual departments within an organisation. It helps management evaluate performance at…
Delivery Notes
Delivery notes are documents issued with goods to confirm shipment and receipt. They include item descriptions, quantities, and delivery dates.…
This website uses cookies to improve your experience. You can accept all or reject non-essential cookies.