To achieve systematic generalisation, it first makes sense to master simple tasks such as arithmetic. Of the four fundamental arithmetic operations (+,-,$\times$,$÷$), division is considered the most difficult for both humans and computers. In this paper we show that robustly learning division in a systematic manner remains a challenge even at the simplest level of dividing two numbers. We propose two novel approaches for division which we call the Neural Reciprocal Unit (NRU) and the Neural Multiplicative Recipro…