Draft PSLA 2843 - Exercise of the Commissioner’s discretion under Section 109RB presentation

Mathew Umina

Mathew is a Tax Director at Rio Tinto. He has been with Rio for four years, with a focus on managing tax risks, disputes, and relationships with revenue authorities. Prior to this Mathew worked at the Australian Taxation Office for 20 years. During his time at the ATO held several senior roles in corporate tax and international areas, as well as the SME and high wealth individuals area. This has included several years working on the design and implementation of the TOFA regime, and more recently as the ATO delegate and Competent Authority to the JITSIC Taskforce in London. - Current at 20 May 2022

Andrew O'Bryan CTA

Andrew O'Bryan, CTA is a Partner at Hall & Wilcox Lawyers and provides advice on the application of a wide range of taxation. He has substantial knowledge of taxation and commercial practice and advises his clients on income tax, capital gains tax, tax audits and reviews, fringe benefits tax, business structuring and transactions, liquidations and reconstructions, superannuation, retirement planning, business succession, estate planning, and philanthropy. Andrew advises accounting and legal firms on their clients’ affairs. He also draws clients from industry, commerce and high-net-worth private family groups. One of his main interests is advising private business owners on the transition of management and control of family businesses to the next generation. Andrew has been recognised in the The Best Lawyers in Australia in Tax Law every year since 2014 and is a leading tax lawyer in Victoria in Doyle's Guide to the Australian Legal Profession. - Current at 04 July 2023