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Evolving structures of SMEs presentation

Published on 17 Jul 18 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • trust re-characterisation of income
  • remuneration arrangements
  • not a genuine restructure?
  • alternate test.

Author profiles

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
Click here to expand/collapse more articles by Mark PIZZACALLA.
Fiona Knight
Fiona is an Assistant Commissioner at the Australian Taxation Office. She has 19 years’ experience in taxation law and currently works in the Tax Counsel Network providing advice on the most complex tax technical issues, including audits, rulings, litigation and legislative changes. She is a member of the General Anti-Avoidance Rules (GAAR) Panel. Previously she has worked in the Large Business & International and Litigation areas of the ATO. Fiona is admitted to practise as a Barrister and Solicitor of the Supreme Court of Victoria and is admitted as a Chartered Tax Adviser by The Tax Institute. She was a finalist in the Institute of Public Administration Australia 2010 Young Public Sector Leader Awards and has lectured at the Leo Cussen Institute in income tax and advanced capital gains tax.
Adrian Zuccarini FTI
Adrian Zuccarini, FTI, is an Assistant Commissioner within the Tax Counsel Network with over 18 years’ experience at the ATO. He provides technical support and guidance on a range of complex issues within private business structure with expertise in taxation issues relating to Professional Firms, trusts, Capital Gains Tax, Division 7A and Part IVA. Adrian has a Business Degree with First Class Honours in Taxation as well as a Master of Law (Juris Doctorate) from Monash University. - Current at 28 May 2026

 

This was presented at SME Day 2018 .

Get a 20% discount when you buy all the items from this event.

Individual sessions



Small business CGT concessions - Law

Author(s):  Michael PARKER

Materials from this session:

Evolving structures of SMEs

Author(s):  Mark PIZZACALLA,  Fiona Knight,  Adrian Zuccarini

Materials from this session:

Small business CGT concessions - Practice

Author(s):  Simon TUCKER

Materials from this session:

Further details about this event:

 

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