This document contains a final regulation defining who is a “fiduciary” of an employee benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA. Dec 19, 2012. Taxation Determination. TD 2006/79W. Income tax: capital gains: small business concessions: is an entity that has a 'controller' under section 152-30 of the. 7) Act 2007 also amended the definition of small business CGT affiliate in some respects for CGT events…