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Evolving structures of SMEs presentation

Published on 17 Jul 18

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 13 February 2019
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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 is a Senior Technical Leader at the ATO within Tax Counsel Network. He provides technical advice and guidance on complex technical issues arising within the Private Groups and High Wealth Individuals and Public Group and International areas. Adrian has over ten years’ experience within the ATO. Prior to THE TAX INSTITUTE SME Day 2018 – July 5 working in Tax Counsel Network Adrian has worked in the Private Groups and High Wealth Individuals area, with a focus on issues affecting professional firms. - Current at 01 August 2018


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:

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