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The ATO has issued ATO ID 2015/8 which deals with one of the basic conditions to access the small business capital gains tax concessions.
The ATO ID states that a trust whose trustee has the power to accumulate income or capital of the trust estate for a year of income is capable of being a trust where all entities have entitlements to all the income and capital of the trust. This is relevant for the purposes of calculating an entity’s direct small business participation percentage in the trust