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

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

This presentation covers:

  • recent developments in tax residency: individuals
  • recent developments in tax residency: companies
  • recent developments in tax residency: the impact of the MLI on corporate residency
  • recent developments in tax residency: trusts
  • taxation of trusts – an overview
  • distributions of corpus and current year income.

Author profiles

Jonathan Ortner FTI
Jonathan Ortner, FTI, Jonathan Ortner 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, cross-border tax issues and corporate income tax (including mergers and acquisitions, capital management strategies and corporate restructures). Jonathan advises a range of clients, including ASX listed companies, family offices, high-net-worth individuals and large private groups. He also manages complex tax disputes with the Australian Taxation Office at all stages of the lifecycle, including through the Australian courts. 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 Groups Stewardship Group. Jonathan is also recognised as a key tax lawyer in the Legal 500 Asia Pacific and is recommended by Who’s Who Legal: Australia and New Zealand 2023 report, in the area of corporate tax. - Current at 27 May 2026
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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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This was presented at 2019 Western Australia Tax Intensive .

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