The Division 328 Threshold Tests - More than Small Business Gateways

Date uploaded:
30 Nov 2021

Anna Wilson examines the gateway tests in Division 328, which are the gateway tests to a bag of benefits including temporary full expensing, instant asset write off, loss carry back, and other similar benefits.

The presentation will work through application of the aggregated turnover test and the embedded connected entity & affiliate tests by reference to a number of examples and case studies.