From 2022, these loans will have to be repaid on the basis of the 10-year loan model. Outstanding credit agreements referring to the reference rate should not be renegotiated under this option. Currently, payments, loans and other benefits that give rise to an accepted dividend are not deductible, but this situation is not specifically addressed in the legislation. Normally, when there is a compliant loan agreement between a private company and a borrower in accordance with s109N ITAA 1936, the borrower must do the MYR until the end of the private company`s income year. This avoids considering that the borrower has received an unsgovered dividend, which usually corresponds to the amount of a myr deficit. Division 7A remains a priority for the ATO. In recent years, the TAX authorities have managed to carry out audits and audits where practitioners have not understood that Division 7A is very widely applied beyond simple loans granted by companies to individuals. . . .