Division 7A in ChangeGPS offers six elimination strategies that you can model and compare side by side. Continue Loan models the outcome of continuing to make minimum yearly repayments over the remaining loan term. Dividend Offset uses an unfranked dividend from the company to offset the loan balance — this strategy requires the company to have sufficient distributable surplus. Debt Forgiveness forgives the loan in full or in part, which triggers a deemed dividend equal to the forgiven amount. Partial Repayment models the effect of the borrower making an additional lump sum repayment. Bonus/Wages pays a bonus or wages to the borrower, who then uses the after-tax proceeds to repay the loan. Asset Transfer transfers a company asset to the borrower at market value in satisfaction of the loan. The Strategy Comparison table in Step 4 shows the total debt, minimum repayment, tax cost, and net benefit for each strategy, making it easy to identify the most tax-effective approach for your client.