< Meet the Team

Cathy Braun

Director - Taxation Specialisation


Bachelor of Commerce
Member of the Institute of Chartered Accountants


Cathy’s initial training was with one of the big four accounting firms in its taxation division before joining Saward Dawson some years ago.

Cathy’s senior role in the Taxation Team is one of leadership, training and consulting. She undertakes significant taxation consulting to SMEs in the areas of CGT (including small business concessions), business restructuring, international taxation, tax consolidations and GST.

When out
of the office

Interests

Gardening
Walking the dog

Cathy enjoys spending time with her family. The family includes a dog that she likes to walk. It also gives her a chance to catch up with all her neighbours who also like walking their dogs. She is also an avid gardener, there is often another project on the go.

Favourite Holiday Destination:

"Well that depends..."
Cathy puts it this way, "If we have the time, we like to find somewhere warm. We also like to spend time visiting family interstate. Otherwise, if we only have a few days we love the Victorian forests and the Daylesford area."

Cathy Braun's Articles

‘In Australia’ Requirements for DGRs and Tax Exempt Entities

The Australian Taxation Office has now released the final version of its ruling on the ‘in Australia’ tests for DGRs and tax exempt entities. There is a different test for DGRs than for tax exempt entities. DGRs For DGRs, there is a requirement that the fund, authority or institution be ‘in Australia’. The term ‘in […]

Gifts and Honorariums

The ACNC has issued some guidance for charities who provide gifts or honorariums to individuals. The ACNC is concerned that charities may not be complying with the ACNC governance standards in relation to these gifts. Where charities provide small one-off gifts to show their appreciation to individuals who are important to the organisation, the charity […]

Men and Women Sheds

In the last budget, the Federal Government announced it would create a new deductible gift recipient (DGR) category for men and women sheds. There are currently about 1,000 sheds around Australia which have a valuable role in reducing social isolation and improving mental health within our communities. The government has now released draft legislation to […]

ACNC External Conduct Standards

The ACNC’s External Conduct Standards are now in force. These standards set out the ACNC’s minimum requirements for a registered charity that conducts any activities offshore. It is important that Boards understand their obligations under the new standards. Board members may well be surprised by the breadth of the standards, the activities that are covered […]

Director Liability and Superannuation Guarantee

Company board members, including companies limited by guarantee and incorporated associations, are responsible for ensuring the company meets its PAYG withholding and superannuation guarantee obligations. Failure to do so can result in the board members becoming personally liable for the outstanding amounts, plus interest and penalties. Previously the ATO was required to issue a director […]