---
title: "Build a Division 7A and trust-distribution issues table from the accounts"
url: "https://ailawframework.com/practice/taxation/build-a-shareholder-loan-and-trust-distribution-issues-table/commonwealth"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-T1-R11-CTH"
practice_area: "Taxation"
tier: "red"
lawyer_review: "required"
jurisdictions: ["CTH"]
last_reviewed: "2026-09-23"
---

# Build a Division 7A and trust-distribution issues table from the accounts

> From the accounts, minutes and loan papers, list payments, loans, UPEs and related-party dealings, flagging candidate deemed-dividend and s 100A issues on each row.

Canonical page: https://ailawframework.com/practice/taxation/build-a-shareholder-loan-and-trust-distribution-issues-table/commonwealth  
Last reviewed: 2026-09-23

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | From the accounts, minutes and loan papers, list payments, loans, UPEs and related-party dealings, flagging candidate deemed-dividend and s 100A issues on each row. |
| What the lawyer must review | Re-derive every row Apply Bendel [2025] FCAFC 15: a UPE to a corporate beneficiary is not a Div 7A loan Note the High Court agreed where the company does nothing (ATO decision impact statement) Check the status of TD 2022/11 Apply PCG 2022/2 and the ordinary-dealing exclusion for s 100A |
| Written for | Commonwealth |
| Applies to | [Build a shareholder-loan and trust-distribution issues table](https://ailawframework.com/practice/taxation/build-a-shareholder-loan-and-trust-distribution-issues-table.md) |

## Checking plan

**Lawyer review required**

The responsible lawyer reviews the work against the instructions, sources and intended use.

- What the AI does: Potential support includes preparing preliminary structure or wording and identifying points for review. Confirm the tool’s capability and permitted scope.
- What the lawyer does: Set the scope, verify the evidence, resolve exceptions and approve the final output for its intended use.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Suggested checking approach based on the task guidance. Complete the assessment for the actual tool, information and jurisdiction.
- Why: The plan reflects the described work and review requirements. Policy colours are not used to determine permission or checking.

## Checks the lawyer makes

1. Review operative clauses in the complete document, including definitions, cross-references, schedules and inconsistencies with the instructions.
2. Confirm that the actual tool, feature and processing terms permit use of this information, including access, retention, training and disclosure conditions.
3. Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
4. Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
5. Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.

## Notes

- Confirm the required checking with the responsible lawyer before work starts. The checking approach does not establish permission to use AI.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*