	The objective of Division 7A is to reflect the reality of a situation, rather than the formality. As a matter of form, a dividend paid by a company is one that is declared by the directors of the company and either paid to the shareholders or credited to the shareholders account with the company. However, where a company pays amounts to or for shareholders, not expecting the amounts to be repaid, without formally declaring a dividend, the reality is that the advances are analogous to a dividend. This is the situation that Division 7A seeks to catch.