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SME restructuring - consolidations, demergers and other tax measures are not just for the 'big end' of town! paper


This paper covers SME restructuring for liquidation, sale or generational change of private company groups including:

  • what are the appropriate tools for SME restructuring. Including: CGT roll-overs, de-merger provisions and share buy-backs
  • using the consolidations regime to solve SME issues
  • scrip for scrip roll-overs to circumvent any roadblocks
  • moving assets - capital allowance roll-overs
  • other tax considerations
  • worked examples.

Author profile

Dr Mark Pizzacalla CTA
Mark is Partner-in- Charge of BDO’s Private Clients & SME Tax Advisory practice in the Melbourne office. Mark is a regular speaker on taxation issues, and a prolific writer, having contributed significant tax commentary through his numerous articles, publications and conference papers. Mark has been interviewed on LateLine Business in relation to current tax issues and is one of the few tax practitioners who has had his work cited in Australia’s Parliament. Mark is a current member of The Tax Institute’s Victorian Technical Committee, and former Chair of The Tax Institute’s National SME Sub-Committee, as well as being a former Victorian State Councillor. Mark has been recently appointed for a second term by the federal government to the Board of Taxation. - Current at 22 October 2018
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This was presented at 20th National Convention: Tax Unmasked .

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Individual sessions

Managing consolidation - the state of play and the resolution of major issues

Author(s):  Michael D'ASCENZO

Materials from this session:

Part IVA - a post-Hart report card

Author(s):  Graeme S COOPER

Materials from this session:


Author(s):  Peter MOLTONI

Materials from this session:

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