Debunking Division 7A myths

Source: New places to play in Gungahlin

If you own a private company, understanding how Division 7A applies is crucial to avoiding costly tax consequences when accessing its money or other benefits.

Division 7A is an integrity rule that prevents private company profits from being provided to shareholders or their associates tax-free. It doesn’t apply to payments of salary and wages, director fees, ordinary dividends or certain fringe benefits, but has broad application to other payments, loans and benefits. When Division 7A applies, the recipient of the payment, loan or other benefit will be deemed to have been paid an unfranked dividend that will be included in their assessable income.

To support your understanding of your tax obligations when managing private company money, we’ve launched new content: Division 7A Myths debunked. This page debunks common myths about Division 7A, breaking these into topics such as business structure, record keeping, and payments to other entities.

While Division 7A can be complex, most errors we see that result in its application are simple in nature, including:

  • not recognising that your company’s money is not your money, and you can’t access it for personal use without tax consequences
  • loans being made without complying loan agreements
  • applying the wrong benchmark interest rate when calculating Division 7A loan repayments.

These errors are often the result of common myths about Division 7A and how it works. To help you avoid making simple, but costly, Division 7A errors, we encourage you to explore our new resource so you can be across these myths.

Division 7A resources

We also recommend you bookmark or favourite our private company benefits Division 7A dividends web content, so you can easily access our comprehensive information whenever you need it.

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165 years on the frontline at Portland Brigade

Source:

Chief Officer Jason Heffernan presenting the Unit Citation for Courage to Adam Hermelin, John Wolf and Ryan Delong

Portland Fire Brigade gathered over the weekend to celebrate their 165 years of service to the community and acknowledge the dedication of several brigade members.

The brigade was formed by a public meeting notice in the Portland Guardian Newspaper in 1858 for the purpose of forming a Volunteer Fire Brigade to operate the fire vehicle they had recently received from England.  

From that meeting, Portland Fire Brigade has been operating in many iterations and is now a co-located brigade with Fire Rescue Victoria.  

Portland Captain Ian Hamley who has been involved with the brigade since 2010 said the night was a memorable tribute to the commitment and courage showed by all members past and present.  

“From early days when horse and carts were used, to having a fleet of specialised firefighting vehicles, our purpose of serving the community has remained at the heart of what we do,” Ian said. 

“The brigade has been an integral part of the local community since 1858, and we hope it continues to remain that way for generations to come.”  

The brigade attends approximately 150 support calls annually and has been at the frontline of many major emergencies including the 2014 Grampians fires, 2014 Mt Clay fires and the 2015 Awassi Express fire. 

Throughout their service, Portland brigade has encountered many challenges on the fireground, with the passing of 4th Lieutenant Garry Mallen a particularly devastating loss.  

The crew were responding to a shed fire on 30 January 2024 when Lieutenant Mallen collapsed while fighting the fire. Three CFA members on scene were quick into action, undertaking CPR until the arrival of paramedics.  

Unfortunately, Lieutenant Mallen was unable to be revived despite their efforts.  

Portland 1st Lieutenant Adam Hermelin, who was on scene said it was one of the most confronting and emotional incidents he has faced.  

“We learn first aid training hoping we never have to use it,” Adam said. 

“To use it for the first time on a well-respected colleague was quite an unreal experience.  

“Garry was a prominent member here at Portland. He put his hand up for anything, was a great trainer and was always good for a laugh.”  

The composure and professionalism shown by firefighters Adam Hermelin, Ryan Delony and John Wolf was awarded with a Unit Citation for Courage from Chief Officer Jason Heffernan on Saturday. 

“It’s nice to be recognised for our efforts that day, but we simply did what anyone else in our shoes would have done that day,” Adam said.  

Looking to the future, Ian says the brigade are always looking for new volunteers.  

“If you’re thinking about joining, everyone is more than welcome to come take a look around the station and learn about the different roles available.” 

  • Chief Officer Jason Heffernan and Unit Citation for Courage recipients with Katie Robins and Justin Mallen (Garry Mallen’s children)
Submitted by CFA Media

Investigation of alleged incidents in childcare centres

Source: Australian Capital Territory Policing

30/06/25

A public health response has been stood up as part of the investigation of alleged incidents in childcare centres.

The Department of Health is working closely with Victoria Police and other government agencies to provide information to those impacted, as well as the wider public.

Please, see the Investigation of alleged incidents in childcare centres website External Link for the latest information.

Budj Bim Cultural Immersion Tour

Source:

Kurtonitj Indigneous Protected Area (IPA) was dedicated in 2009. This IPA is a beautiful 353 hectare wetland of national cultural and natural significance.

On Saturday 28 June, CFA members visited Budj Bim Cultural Landscape as part of the South West Region Cultural Immersion Tours.

The creation spirit Budj Bim (also known as Mt Eccles) revealed himself in the landscape as a volcano spewing blood and teeth with the people in the form of lava flow.

Budj Bim Cultural Landscape located in South West Region in the traditional country of the Gunditjmara Aboriginal People.   

The South West Region tour linked into the public tours available at Budj Bim which allow people to participate in an educational tour on country.   

The landscape in the region was formed by volcanic eruptions that occurred about 37,000 years ago. Budj Bim is a now dormant volcano that erupted several times, with the most recent eruptions occurring about 7,000 years ago.   

Each site visited showcased evidence of the ingenuity and engineering skills of the Gunditjmara people over thousands of years to create weirs, channels, holding pools and smoking trees for the farming of eels. These sites have been recognised internationally as world heritage listed areas for being one of the world’s most extensive and oldest aquaculture systems.   

After the tour, the group discussed their experiences and the knowledge they had gained, including the ways different roles in CFA could play a part in protecting, preserving, supporting and celebrating Aboriginal culture.   

This included:

  • Learning to recognise artefacts and know what country we are on
  • Read about the history and the ambitions of the Traditional Owners
  • Participate in events that allow us to learn and celebrate culture
  • Engage cultural heritage officers early and expand our knowledge of best practice when fire is in known areas of cultural significance
  • Learn to ask the question when we are in areas new and unknown to us. 

The tour concluded with Indigenous tasting platters at the Tae Rak Aquaculture Centre which overlooks Lake Condah.   

Cultural Immersion Tours create opportunities for CFA members to experience places through the lens of the Traditional Owners, learn more about local Aboriginal culture, historical events, recognise cultural heritage artefacts, and engage in conversation about the present and future ambitions of Traditional Owners when caring for country.

Register your interest to be informed about future Cultural Immersion Tours here. 

  • Tae Rak Aquaculture Centre – Eel Tank
  • The track to Lake Condah
  • Lake Condah
  • Eel tasting platters
Submitted by Emma Taunt

Now partnerships of all sizes can lodge digitally

Source: New places to play in Gungahlin

Before 1 July 2025, you could only digitally lodge statements of distribution (SODs) for up to 160 partners in a partnership. The rest had to be lodged manually.

We’ve now updated the lodgment software so you can digitally lodge SODs for all partners.

Lodging digitally means the data will be available to you for lodgment in future years, saving you time in the long run. Digitally lodged data helps us cross-check and assure that partners are correctly reporting income in their returns. This helps us target our compliance actions more accurately and lets us readily identify partners who are doing the right thing. This is even more important given our increased focus on allocation of profits within professional firms

When you lodge your SODs, it’s critical to make sure all the information is complete and correct. Avoid the common errors that can lead to penalties and costs by completing all required information for each partner in the SOD labels, including:

  • the name of each individual or entity
  • tax file numbers
  • residential or business addresses
  • date of birth for individuals
  • Australian business numbers for other entities (if they have one).

Remember that the SOD labels are part of the partnership return in which you make accountable statements to the ATO. To steer clear of unintended or adverse consequences, always be 100% certain of the data you input.

Interim Australian Tertiary Education Commission starts today

Source: Murray Darling Basin Authority

The next stage of tertiary education reforms begins today with the establishment of the interim Australian Tertiary Education Commission (ATEC).

A recommendation of the Australian Universities Accord, the ATEC will drive long-term reform across Australia’s tertiary education system, helping us to build the skills Australia needs now and into the future. 

The ATEC begins today in an interim capacity and subject to the passage of legislation, be fully operational in 2026. 

The ATEC will play a key role in driving important structural reforms across the tertiary education system to help meet Australia’s skills needs.

These reforms will better align the supply of skilled workers and new knowledge with Australia’s future workforce needs by:
•    promoting a joined-up tertiary system between VET and higher education
•    allocating funding under the new Managed Growth Funding system
•    implementing Needs-based Funding within the core funding model
•    negotiating mission-based compacts to support a diverse, responsive, and high-performing sector.

The interim ATEC will be led by two expert, non-statutory Commissioners, Professor Mary O’Kane AC as interim Chief Commissioner and Distinguished Professor Larissa Behrendt AO as interim First Nations Commissioner.

They will work alongside Professor Barney Glover AO, the Jobs and Skills Australia Commissioner, to form the interim Commission.

In the long-term, ATEC will steward the tertiary education system to deliver quality education to more people across Australia.

The Terms of Reference for the interim Commission have also been released today.

The new ATEC will independently provide advice to the Minister for Education and the Minister for Skills and Training.  

ATEC will work closely with Commonwealth, State and Territory Ministers and draw on advice from Jobs and Skills Australia, including recommendations from the recent Tertiary Harmonisation Report.

Quotes attributable to Minister for Education Jason Clare:

“We need to break down that invisible barrier that stops a lot of Australians from disadvantaged backgrounds, from the regions and the outer suburbs from getting a crack at uni and succeeding when they get there. 

“That requires big structural reform. 

“The Universities Accord recommended we establish an independent body to help drive and steer reform over the long term. 

“It will help break down the barriers between TAFE and university, implement the new funding model, provide advice on pricing and a lot more.

“So, I’m getting the band back together.

“The people who wrote the Accord will help to make it real.”

Quotes attributable to Minister for Skills and Training Andrew Giles:

“We know that nine in ten jobs over the next decade will need a tertiary qualification – whether that be uni or TAFE. 

“Which means we need to make it easier for Australians to choose the right pathway for them, and for the country. 

“We’re setting up ATEC to drive, real long-term reform and build a fairer, more connected system that links to good jobs. 

“Because a better, and better connected, tertiary system means a better future for everyone.”

New book Terraglossia reclaims language, Country and culture

Source:

01 July 2025

Terraglossia by Dr Debra Dank.

Award-winning author and University of South Australia academic Dr Debra Dank has unveiled her latest work, Terraglossia, a powerful response to colonial oppression that invites all Australians to reimagine how we engage with the world’s oldest living culture.

Dr Dank, a Gudanji/Wakaja and Kalkadoon woman from the Barkley Tablelands in the Northern Territory, launched the compelling follow-up to her acclaimed memoir, We Come With This Place, to challenge entrenched narratives and celebrate the richness of First Nations language and culture.

The title of the small hardback, Terraglossia, is a word coined by Dr Dank herself in response to the colonial notion of terra nullius – a concept used by British colonisers to assert the land of Australia was unoccupied and available to claim and settle.

“There is no result to be found if you Google the term ‘terraglossia’ and you won’t find it in a dictionary yet, or perhaps not ever,” she writes in the book.

“It is a word I have coined because in making the untruth visible, populating the great Australian silence with the sounds that have been yarning here for thousands of years, we must identify the words that illustrate or define Aboriginal and Islander ways of knowing, being, doing and seeing as defined by us through our concepts and not merely non-Aboriginal concepts massaged into something that is close enough.”

Dr Dank, who is based on the Sunshine Coast, has spent 40 years working in primary, secondary and tertiary education roles in urban and remote areas across Queensland, New South Wales, Victoria, South Australia and Northern Territory.

She also helped establish the Indigenous Literacy Foundation, a charity dedicated to improving literacy among Aboriginal children and young people, especially in remote and isolated communities.

Throughout the new book, Dr Dank explores how an uncritiqued English language – evolved from a comparatively young language literally on the other side of the world ­– continues to silence First Nations’ voices and suppress more-than-ancient knowledges.

She draws on several experiences throughout her childhood and teaching career where she has witnessed firsthand the impact of language loss and cultural disconnection.

“I once worked with a non-Aboriginal teaching colleague who was from a non-English speaking European ancestry. I entered her classroom and found her shaking a small child and saying most aggressively, ‘You will not speak that gobbledygook in my classroom.’ The child, five years old, had spoken their own Aboriginal language,” Dr Dank says.

“In my almost 40 years of working in a range of educational institutions and contexts throughout much of Australia, I have never once by connotation or by explicit statement, heard anyone voice disquiet about English speaking children speaking their own language in the classroom.

“It’s time to disrupt a very erroneous narrative that started here when Cook claimed Country that was never his or open for claiming. We need to begin the business of being able to at least communicate a little more effectively.”

Dr Debra Dank.

Dr Dank’s first book We Come With This Place, a memoir of sorts of her Gudanji/Wakaja family’s connection to Country and culture, won numerous awards in 2023, including four NSW Premier’s Awards, three Queensland Literacy Awards and the Australian Literature Society Gold Medal.

“I’m still a bit befuddled and bemused by the whole thing,” she says. “I didn’t set out to write books, I’m perplexed by the success of it but I am deeply honoured.”

Dr Dank has already started work on her third book, expected to hit the printers before the end of 2025.

Terraglossia, published by Echo Publishing, is available online and at major Australian booksellers.

…………………………………………………………………………………………………………………………

Contact for interview: Dr Debra Dank, Enterprise Fellow, UniSA E: debra.dank@unisa.edu.au
Media contact: Melissa Keogh, Communications Officer, UniSA M: +61 403 659 154 E: melissa.keogh@unisa.edu.au

Exercise breakthrough offers relief for people with rheumatoid arthritis

Source:

01 July 2025

It’s a debilitating disease that affects more than 500,000 Australians, but new research from the University of South Australia is offering fresh hope to people living with rheumatoid arthritis (RA).

Evaluating the effectiveness of a novel form of exercise – blood flow restricted resistance training – among people with RA, researchers found that this alternative workout method not only improved their strength and physical performance, but also reduced their pain.

Blood flow restricted resistance training involves placing a pneumatic cuff – much like a blood pressure cuff – around the top of the working limb. The cuff is then inflated so that it restricts blood flow out of the limb, creating a highly metabolic environment which forces the muscles to work harder, even when using lighter weights or less effort.

The Arthritis Australia funded study is the first to trial blood flow restricted resistance training on both the upper and lower limbs in people with RA, using five exercises – leg press, machine hamstring curl, machine knee extension, cable tricep extension, and cable bicep curl – with gradually increasing weights.

All participants in the study reported that they “liked” the program, and the group showed clear improvements in strength, movement and pain levels.

Lead researcher UniSA’s Dr Hunter Bennett says the training offers a practical and achievable option for people with RA.

“RA can cause a loss of muscle mass and strength, which affects day-to-day activities, independence, and increases the risk of falls and fractures,” he says.

“Resistance training is one of the best ways to rebuild that strength, but for people with RA, using heavy weights can be difficult or harmful due to pain, fatigue or injury risk. This is where blood flow restricted resistance training can help.”

Dr Bennett says this approach is ideal for people who need to do resistance exercises but find it hard to lift weights.

“Many people with health conditions are understandably deterred by exercise, yet it is often one of the best things they can do to improve their condition,” he says.

And while this exercise might look unusual, the research shows that it works.

“This kind of training could be a game-changer for people with rheumatoid arthritis.

“It offers a way to build strength and reduce pain without pushing through discomfort – and that’s incredibly empowering for people who’ve often been limited by their condition.”

While this was a small-scale trial, researchers say the results are promising and lay the foundations for a larger trial comparing blood flow restricted resistance exercise to more traditional exercise approaches.

…………………………………………………………………………………………………………………………

Contact for interview: Dr Hunter Bennett E: Hunter.Bennett@unisa.edu.au
Media contacts: Annabel Mansfield M: +61 479 182 489 E: Annabel.Mansfield@unisa.edu.au
Josh Owen-Thomas E: Josh.Owen-Thomas@unisa.edu.au

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Paid prac starts today

Source: Murray Darling Basin Authority

Commonwealth Prac Payments start today for nursing, midwifery, teaching and social work students.

Eligible students will receive $331.65 per week while doing the mandatory prac placements as part of their degree, which has been benchmarked to the single Austudy per week rate.

This new payment will provide cost-of-living relief for around 68,000 eligible higher education students and more than 5,000 VET students each year.

Newly published grant guidelines will make sure the Commonwealth Prac Payment is fair and accessible to eligible students.

This includes students who may face additional challenges due to disability, health, or acute family circumstances and life events.  

Acting on the Universities Accord recommendation, this payment will help students with cost of living and encourage more people to study nursing, midwifery, teaching and social work.

University students will be able to apply for the Prac Payment through their higher education providers.

TAFE students enrolled in a Diploma of Nursing will have their payment administered directly by the Department of Employment and Workplace Relations.

For more information for higher education:

Commonwealth Prac Payment (CPP) – Department of Education, Australian Government

Higher Education Support (Other Grants) Amendment (Commonwealth Prac Payment) Guidelines 2025 – Federal Register of Legislation

Quotes attributable to Minister for Education Jason Clare:

“This will give people who have signed up to do some of the most important jobs in this country a bit of extra help to get the qualifications they need.  

“These are people who are going to teach our kids, who are going to look after us when we’re sick or when we’re old, going to help women during childbirth and help support women in domestic violence refuges.

“And that’s why this is important. It’s a bit of practical support for people while they do their practical training.

“Placement poverty is a real thing. I have met students who told me they can afford to go to uni, but they can’t afford to do the prac.

“Some students say prac means they have to give up their part-time job, and that they don’t have the money to pay the bills.”