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Small business CGT concessions and trust issues presentation


The small business CGT concessions offer significant opportunities, but you must be skilled enough to find them! This presentation highlights the key issues you need to be aware of in relation to trusts, and budget changes, including:

  • analysis of the maximum net asset value test
  • the connected entities rule and the active asset test
  • the controlling individual and CGT concession stakeholder tests
  • structuring issues and ordering of the concessions
  • contract implications
  • identifing the controller of discretionary trusts.
This was also presented on 27 October 2006 at the Tax Intensive Seminar held in Victor Harbor, SA.

Author profile

Dr Mark Pizzacalla CTA
Mark is Partner-in-Charge of the Private Clients practice at BDO Melbourne as well as being integrally involved in the firm's Tax and Advisory practice. Mark's focus is on both strategic tax advisory and tax compliance as they relate to the private client sector. 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 regularly interviewed on Lateline Business in relation to current taxation issues, and is one of the few tax practitioners that has had his work cited in Australia's Parliament. Mark is a current member of The Tax Institutes Technical Committee, and former Chair of The Tax Institutes National SME Sub-Committee. Mark has been appointed by the Federal Government to the Board of Taxation - a non-statutory Board charged with contributing a business and broader community perspective in improving the design of taxation laws and their operation. - Current at 06 September 2016
Click here to expand/collapse more articles by Mark PIZZACALLA.


This was presented at 14th National Tax Intensive Retreat: Trusts Under the Microscope .

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

Individual sessions

Workshop 1: CGT small business concessions

Author(s):  Moira MERRICK

Materials from this session:

Workshop 2: Trust distributions, testamentary trusts and amending trust deeds

Author(s):  Andrew NOOLAN

Materials from this session:

Further details about this event:


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