Andrew Brown, CTA

Andrew Brown, CTA

Deloitte

Having recently relocated to Tasmania, Andrew serves as a client director in Deloitte Hobart’s tax practice and enjoys advising clients with any of their tax or tax risk management challenges. Andrew gained a breadth of experience on various federal and state corporate tax matters as the Group Tax and Risk Manager of Village Roadshow Limited where he was employed for 11 years. Andrew has a particular focus in providing restructuring advice to family enterprise clients in addressing their transactional, retirement or succession planning needs. Andrew completed the Masters of Taxation with Melbourne University and is a graduate of the Company Directors course with the Australian Institute of Company Directors and is a Chartered Tax Advisor with the Tax Institute of Australia.

All Sessions by Andrew Brown, CTA

12:00 pm - 1:00 pm

Session 14.3: The Division 328 threshold tests - more than small business gateways

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This session will be a case study based workshop examination of the gateway tests to a bag of benefits, including:

  • Gateway to temporary full expensing, instant asset write off, loss carry back, JobKeeper and other similar benefits and
  • Applying the aggregated turnover test and the embedded connected entity and affiliate tests