Payments

Division 7A continues to shape how private companies and trusts manage loans, payments, and unpaid present entitlements — and the Bendel case has become the most significant test of these rules in more than a decade. With the High Court appeal now underway and a decision expected in early 2026, business owners and advisers are navigating a period of uncertainty. This update breaks down what Division 7A covers, the key issues in Bendel, the ATO’s current position, and what you should be doing now to stay compliant.

Over time, the systems that make your business efficient can quietly harden into concrete — locking you into routines that kill adaptability.

These five counter-intuitive truths reveal how to stay flexible, challenge success, and build a business that thrives in constant change.