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Australia's SME tax identity crisis: Part 2 - identification of SMEs.

Publication date: 20 Apr 07 | Source: WEEKLY TAX BULLETIN

Issue: No. 16 2007

Pages: pp.584-7

Abstract:
This article considers the types of definitions used for "small business" in Australlia. These definitions are analysed with a view to establishing a clearer pathway as to what is required in terms of having an appropraite SME definition for tax purposes.

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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 13 February 2019
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