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Small business CGT concessions - case studies

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Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses small business CGT concessions, including the controlling individual and CGT concession stakeholder test, analysis of the maximum net asset value test and the connected entities rule, application of the rules to a chain of entities within a group and structuring for the concessions.

Author profile

Dr Mark Pizzacalla CTA
Dr Mark Pizzacalla, CTA is Partner-in-Charge of the Business Services practice of BDO in Melbourne, and is integrally involved in the firm’s Tax and Advisory practice. Dr Pizzacalla’s business experience, including acting as Managing Partner of his predecessor firm, gives him a strong appreciation of both the strategic and operational issues facing business and provides relevance to the technical tax advice he delivers. Dr Pizzacalla completed his PhD in relation to the taxation of SMEs in Australia and is one of the few tax practitioners whose work has been cited in Australia’s Parliament. Dr Pizzacalla is a member of The Tax Institute’s Victorian Technical Committee, and is a former Chair of The Tax Institute’s National SME Sub-Committee, as well as being a former Victorian State Councillor. Dr Pizzacalla was appointed to the Board of Taxation in January 2015 and was reappointed for a further three-year term commencing 1 January 2018. - Current at 04 July 2023
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This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .

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