COSBOA CEO Skye Cappuccio says the proposed trust tax is “grossly unfair” and could cost small businesses billions to restructure around. COSBOA CEO Skye Cappuccio says the proposed trust tax is “grossly unfair” and could cost small businesses billions to restructure around. In a submission to the Federal Government’s consultation on the measure, COSBOA argues the policy is “unfair in its bluntness.” Her argument centres on a mismatch between how the policy is framed and how many small businesses actually operate. “Small businesses support a fair and robust tax system, but integrity measures should be targeted and proportionate.