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Practical international tax issues for SME and high-net-worth (HNW) clients paper

Published on 31 Oct 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • recent developments in tax residency 
  • international taxation of trusts: current issues with distributions
  • international taxation of companies: current outbound and inbound issues.

Author profiles

Peter Scott FTI
Peter Scott, FTI, is a Senior Associate in the tax team at King & Wood Mallesons. Peter’s practice covers transactional matters with a focus on funds, private clients, M&A, banking and finance, general corporate and international tax as well as controversy matters. Peter holds a BBus and LLB (Hons I) from the University of Tasmania and an LLM from the University of Sydney and has lectured at the University of Tasmania. - Current at 17 June 2024
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Jonathan Ortner FTI
Jonathan Ortner, FTI, is a partner in Arnold Bloch Leibler’s taxation group and practices in all areas of direct and indirect tax with a particular focus on the taxation of trusts and corporate income tax and mergers and acquisitions. Using his technical tax knowledge, Jonathan works with clients to obtain commercial and practical outcomes. He has particular experience in dealing with the Australian Taxation Office on complex tax issues in a dispute resolution and transactional context. Jonathan is a keen and active member of the tax community. As well as presenting on tax topics at various sessions and authoring a number of published articles, papers and bulletins, Jonathan is the Chair of the Tax Institute’s SME committee, a former member of the GST committee and the co-chair of the ATO’s Private Group Stewardship Group. - Current at 07 July 2025
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This was presented at 2019 Western Australia Tax Intensive .

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