Buoyed by its international footprint, Allens fields one of the foremost tax teams in the market, drawing on its considerable bench strength (offices in Sydney, Brisbane, Melbourne and Perth) to advise a stellar roster of major multinational banks, superannuation funds and corporates. Its broad practice focus includes negotiations with the ATO (Australian Taxation Office) on anti-avoidance laws, tax audits, transfer pricing issues, corporate transactions, and disputes, among others. Headed by corporate and international tax authority Martin Fry in Melbourne, the team’s high-profile client base spans such industries as oil and gas, telecoms, real estate, mining, financial services, and medical devices. Direct and indirect tax expert Craig Milner and experienced income tax and stamp duty adviser Joseph Power are based in the Sydney office, while ATO dispute specialist Toby Knight is another key name to note in Melbourne. At the managing associate level, Sydney-based Jay Prasad regularly works with a number of the firm’s fund and private equity clients. New partner Ellen Thomas (also Sydney) joined from PwC in February 2022. Managing associate Igor Golshtein departed in October 2021.
Tax in Australia
Allens
Practice head(s):
Martin Fry
Other key lawyers:
Craig Milner; Joseph Power; Toby Knight; Jay Prasad; Ellen Thomas
Testimonials
‘The Allens tax team are able to respond promptly with innovative solutions for difficult problems. They are multidisciplinary – the same team is able to provide advice on corporate tax, stamp duty, mergers and acquisitions, due diligence investigations, planning and structuring, legal drafting and dispute resolution.’
‘Craig Milner is always available and quick to respond, and commercially very helpful in a cost-effective manner. Definitely an expert in the field I’d recommend.’
Key clients
Shell
Sunsuper
AusNet Services Ltd
Evolution Mining
Work highlights
- Advising Shell Energy Holdings Australia in proceedings against the Commissioner of Taxation, concerning tax deductions claimed by Shell in relation to Shell’s acquisition from Chevron of an increased interest in the Browse joint venture.
- Provided advice and assistance to Sunsuper on the tax aspects of the complex merger between Sunsuper and QSuper, including in particular seeking stamp duty relief in multiple jurisdictions for the successor fund transfer of assets and members and change of trustee.
- Advised AusNet in relation to the proposed cash acquisition by a Brookfield-led consortium of 100% of AusNet shares via a scheme of arrangement.
Ashurst
Backed by its considerable bench strength, the team at Ashurst continues to be a leader in the tax space, assisting multinational corporates and superfunds on a wide range of matters across the practice area. Led in Sydney by indirect tax expert Costa Koutsis, the group’s comprehensive service covers M&A, cross-border finance, stamp duty, GST, project finance, payroll and import taxes, and litigation. Also in Sydney, Vivian Chang is noted for her expertise in both the domestic and international tax aspects of corporate and financial services transactions. Barbara Phair regularly counsels clients on major projects; Sanjay Wavde‘s focus encompasses M&A, funds management, and group restructures; and Geoff Mann is especially experienced in indirect tax matters. Other key figures include Ian Kellock, a Melbourne-based partner who handles major transactions. At the senior associate level, key figures include Bronwyn Kirkwood and Steve Whittington, based in Melbourne and Sydney, respectively. Partner and veteran litigator Nicholas Mavrakis joined from Clayton Utz in March 2021.
Practice head(s):
Costa Koutsis
Other key lawyers:
Vivian Chang; Barbara Phair; Sanjay Wavde; Geoff Mann; Ian Kellock; Bronwyn Kirkwood; Steve Whittington; Nicholas Mavrakis
Testimonials
‘Top-notch stamp duty team under Costa and Barbara – very commercial and practical.’
‘The Ashurst tax team is no-nonsense and focused on client deliverables. They have strong technical expertise and capabilities.’
‘Costa Koutsis, partner in indirect taxes, is the go-to person. He is the undisputed best in the market when it comes to any matters related to stamp duty because of his experience, knowledge and pragmatic approach.’
Key clients
Oxford Properties Group
Woolworths Group Limited
NorthWest Healthcare Properties
ANZ Group Limited
Downer EDI
Macquarie Group
Brookfield Property Group
Mirvac Limited
Toll Group
Energy Australia
Ivanhoe Cambridge
Endeavour Group
Qube Holdings
Lendi/Auscred
Fletcher Building Limited
Ramsay Healthcare
University of Melbourne
PIMCO Australia Management Limited
Intermediate Capital Group
Optus
Work highlights
- Advised Woolworthson the demerger of Endeavour Group to create a separate listed group, following the A$10bn restructure of the Endeavour Group, which holds Woolworths’ retail drinks and hotels businesses.
- Advising Oxford Properties Group (the real estate arm of the Ontario Municipal Employees Retirement System) on its joint venture with Link Asset Management Limited, the manager of Link Real Estate Investment Trust (Link REIT), through which the two parties will jointly hold Investa Gateway Office (IGO)’s premium-quality office property portfolios in Australia.
- Advised Magellan on income tax aspects related the development and launch of Magellan FuturePay, a new fund aimed at providing investors with a predictable and growing monthly income stream.
King & Wood Mallesons
Underpinned by its global footprint, King & Wood Mallesons remains a significant force in the practice area, advising blue-chip multinationals and financial institutions on the tax aspects of high-value cross-border M&A deals, fund formations, and corporate restructures. Capital raising and indirect taxes are further core workflows for the practice. Led by Melbourne-based Darren McClafferty, an expert in the financial services sector, the team also assists clients from the worlds of telecoms, health, real estate, insurance, and energy and resources. Key figures include Michael Clough, a tax dispute advisor with 30 years of experience, and indirect tax specialist Michael Perez – both of whom are based in Melbourne. Names to note in Sydney include Richard Snowden, who brings a focus to funds management and banking issues; Greg Protektor, who brings strength to complex regulatory tax matters; income tax specialists Justin Rosseto and special counsel Judith Taylor; and tax dispute authority Jerome Tse.
Practice head(s):
Darren McClafferty
Other key lawyers:
Michael Clough; Michael Perez; Richard Snowden; Greg Protektor; Justin Rosseto; Judith Taylor; Jerome Tse
Testimonials
‘Darren McClafferty is very client-centric and he demonstrates this by focusing on the individual in ensuring everything is not only delivered on time, on budget but to also make the individual look good.’
‘Michael Perez is an outstanding partner. Not only is his technical knowledge and experience at a vastly superior level, his complete client focus to create and sustain meaningful and dedicated relationships, his unwavering commitment to deliver the highest quality advice on very complex matters on time and within budget, place him in the top echelon.
Key clients
AIG
Aldi
Altium
AMP
Aurizon
Australian Super
Aware Super
BHP Billiton
Bupa
Centuria Capital
Chevron
Crown Resorts Ltd.
Dexus
Exto partners
Glencore
Goldman Sachs
Google Inc.
Here, There & Everywhere (HT&E)
IAG
Latitude Financial
National Australia bank
Qantas Airways
QSuper
Rio Tinto
Schlumberger Australia
Stockland
Tabcorp
Telstra Corporation Limited
Vanguard
Work highlights
- Advised Telstra on the sale of a 49% interest in Telstra InfraCo Towers (since renamed Amplitel) to a consortium comprising the Commonwealth Future Fund, Commonwealth Superannuation Corporation and SunSuper.
- Acted as key external legal advisor to QSuper in relation to its fund merger with Sunsuper.
- Acting for Tabcorp and its subsidiary Tatts in nine proceedings against the Commissioner of Taxation in the Federal Court of Australia.
Minter Ellison
Maintaining eight national locations – and working with the firm’s offices in London and throughout the Asia Pacific region – the experienced tax group at Minter Ellison is a premier choice for government bodies, multinational corporates and organisations on high-value, multi-jurisdictional transactions, tax disputes and indirect tax matters, including GST and stamp duty. The team is jointly chaired by Melbourne-based corporate tax head Adrian Varrasso; tax controversy and transfer pricing head Carmen McElwain, who brings over 25 years acting for and against the ATO; and Syndey-based Rhys Guild, who heads the indirect tax team. Other key figures include Rimma Miller in Sydney, who provides tax litigation expertise at both the federal and state levels; Nathan Deveson, Sydney-based chair of the team’s indirect tax and stamp duty practice group; corporate tax structuring expert Elissa Romanin in Melbourne; and special counsel and emission trading expert Craig Bowie, based in Brisbane. The team’s active client base spans the sports, energy and resources, government, financial services, and tech sectors. Stephen Chen in Melbourne was promoted from special counsel to partner in July 2022.
Practice head(s):
Adrian Varrasso; Rhys Guild; Carmen McElwain
Other key lawyers:
Rimma Miller; Nathan Deveson; Elissa Romanin; Craig Bowie; Stephen Chen
Testimonials
‘MinterEllison’s approach has always been very collaborative and they go beyond to support and understand the clients’ needs. They provide valuable time when needed and they ensure the right team is allocated and are very proactive. They explain terminology in a very clear and concise manner, ensuring the client is completely comfortable in the advice provided. They are very interactive and extremely supportive.’
‘Stephen Chen; great case management.’
‘MinterEllison have a number of tax experts with experiences that enable them to provide unique insights and perspectives.’
Key clients
Salter Brothers Group
Qantas
Australian Unity Funds Management Limited
AMP Capital Funds Management Limited
Albemarle
Landcom
Fédération Internationale de Football Association (FIFA)
Commisioner of Taxation
Greyhound Australia
Department of Families, Fairness and Housing
Work highlights
- Assisted the Qantas’ side to finalise an $800m sale and lease-back for its Mascot landholdings.
- Acted for Albemarle Corporation in relation to its US$1.3bn acquisition of a 60% interest in Mineral Resource Limited’s Wodgina Lithium Project in Western Australia, sale of a 40% interest in part of the Kemerton lithium hydroxide facility and formation of the MARBL Lithium joint venture with Mineral Resources.
- Assisting FIFA with its tax and structuring requirements to successfully deliver the FIFA Women’s World Cup 2023 competition across Australia and New Zealand.
Arnold Bloch Leibler
Leveraging the bench strength of offices in Sydney and Melbourne, the practice at Arnold Bloch Leibler is regularly sought out by high-net-worth individuals (HNWIs), corporates, not-for-profit organisations, particularly from the worlds of financial services, software, retail, e-commerce, and fintech. The team is co-led from Melbourne by Mark Leibler, who brings over 40 years of experience to the practice area, and federal tax specialist Paul Sokolowski, as well as the Sydney-based Clint Harding, who notably manages tax disputes and ATO audits. The group is supported by Jonathan Ortner in Sydney and Shaun Cartoon in Melbourne, both of whom are a key port of call for the firm’s HNWI client base. Other key figures in Melbourne include the special counsel and indirect tax advisor Rosalie Cattermole. Micaela Bernfield in Sydney was promoted to senior associate in July 2022.
Practice head(s):
Mark Leibler; Paul Sokolowski; Clint Harding
Other key lawyers:
Jonathan Ortner; Shaun Cartoon; Rosalie Cattermole; Micaela Bernfield
Testimonials
‘The ABL Tax team has a deep and well-regarded understanding of tax law. This firm is a key contributor to Tax policy in Australia and their engagement with tax authorities and legislators is exceptional.’
‘Johnathan Ortner, incredibly intelligent and very capable of bringing himself into my shoes rather than simply advising. His advice is always founded on thoughtful consideration to all the issues.’
‘ABL are, in my opinion, the g-to practice for large complex private groups on tax matters. Their knowledge and lines of communication with high level ATO officials in this area is second to none.’
Key clients
SEEK Group
Members Equity Bank Limited
Ferocia Pty Ltd and its co-founders
StarRez Pty Ltd
The founders of ARMA
Centennial Property Group
AsheMorgan
Hireup
Cashrewards Limited
Stratton Finance Pty Ltd
Yellowfin International Pty Ltd
Work highlights
- Advised SEEK Group on the separation of its investment business from its core operating recruitment and job search business, and the creation of the new SEEK Growth Fund.
- Advised ME Bank on its $1.325bn sale to the Bank of Queensland.
- Advised Melbourne-based fintech company Ferocia Pty Ltd on the sale of Ferocia to Bendigo and Adelaide Bank.
Baker McKenzie
The team at Baker McKenzie provides a one-stop-shop to advise major household names across the energy, mining, technology, health, tech, and digital economy sectors. Headed by John Walker, who specialises in tax aspects of M&A and corporate and debt structures, the team’s expertise includes transfer pricing, income tax, GST, customs duty, and employment taxes, among others. Further key figures include Amrit MacIntyre, who brings expertise to indirect taxes, including stamp duty and GST; Miles Hurst, who focuses on fund structuring, infrastructure and real estate investment; Simone Bridges, who brings experience to matters involving tech and the digital economy; and special counsel Janet Cho. All lawyers mentioned work at the Sydney office.
Practice head(s):
John Walker
Other key lawyers:
Amrit MacIntyre; Miles Hurst; Simone Bridges; Janet Cho
Testimonials
‘The Baker McKenzie tax team has a deep expertise in all aspects of domestic and international taxation issues. It is a large multi-disciplinary practice offering end-to-end service on indirect, direct and transfer pricing.’
‘Simone Bridges, a Partner in the Sydney office, is a best-in-class tax lawyer. What stands out most about Simone is that she has a combination of excellent technical skills and the relationships to find solutions for her client.’
‘Diligent, responsive, commercial, and pragmatic.’
Key clients
SK E&S Co., Ltd.
Home Consortium
Origin Energy Limited
Real Asset Management
American Pacific Borates Limited (to be renamed 5E Advanced Materials, Inc.)
Block. Inc.
ResMed
Fortress
ANZ
DoorDash
Work highlights
- Advised SK E&S on the tax (direct tax and indirect tax) aspects of its $390m acquisition of a 25% interest in the Bayu-Undan and Darwin LNG projects from Santos and post-acquisition restricting of the interests acquired in the assets.
- Assisted with the HealthCo Healthcare and Wellness REIT in all indirect tax aspects (stamp duty, GST and land tax) at each stage of the project, from recycling of assets into the REIT, additional property acquisitions from third parties, custodian arrangements and the IPO.
- Advised Origin Energy Limited on tax issues associated with the $2.12bn sale of a 10% stake in the Australia Pacific Liquefied Natural Gas (APLNG) joint venture with ConocoPhillips and Sinopec.
Clayton Utz
The cross-disciplinary tax team at Clayton Utz regularly collaborates with numerous other departments – from corporate and commercial, to projects and construction – to provide a comprehensive service to all manner of high-profile public sector bodies, multinational corporates, and HNWIs. The practice is headed up by Sydney-based Andrew Sommer, a highly experienced indirect tax expert (particularly in GST matters). Peter Feros, also based in Sydney, specialises in strategic front end advice. In Melbourne, Angela Wood shores up the tax controversy side of the practice, while Brisbane-based Brendon Lamers counsels a range of domestic and international funds and developers on property tax, infrastructure tax, transactions, and climate change issues. Other names to note in Sydney include Jonathan Donald, an expert in corporate taxation and M&A; Keshni Maharaj, who handles the stamp duty matters; and special counsel Seema Sandhu, who handles property joint ventures and private equity investments. Mark Friezer retired from the firm in March 2022.
Practice head(s):
Andrew Sommer
Other key lawyers:
Peter Feros; Angela Wood; Brendon Lamers; Jonathan Donald; Keshni Maharaj; Seema Sandhu
Testimonials
‘Andrew Sommer is very knowledgeable and an excellent thinker and at the same time extremely practical, focussing on real-world problems and solutions. He is very collaborative, flexible in the nature and extent of the services provided, and a pleasure to work with.’
‘The culture in this team is to push hard and never give up.’
‘Angela Wood is an excellent operator. Very focused on strategy to achieve results for clients.’
Key clients
Pallion Group Pty Limited
SG Fleet Group Limited
AMP Limited
SAI Global Holdings (Australia) II P/L
Empired Ltd
Queensland Investment Corporation
Palisade Investment Partners
First Sentier Investors
Pacific Equity Partners
Westpac
Work highlights
- Acted for Pallion Group in support of its former subsidiary, known as EBS & Associates, in a GST dispute matter in the Full Federal Court regarding a A$208m assessment issued to EBS allegedly interpreting the GST Act incorrectly with regards to its purchase of gold from suppliers.
- Advised the consortium of First Sentier Investors and Palisade Investment Partners in the acquisition of MacArthur wind farm.
Corrs Chambers Westgarth
Praised for its ‘considered and commercial approach‘, the tax group at Corrs Chambers Westgarth works across multiple offices, advising household-name corporates and financial institutions on a wide spectrum of matters. Headed by experienced cross-border advisor Rhys Jewell in Melbourne, the group’s capabilities include tax controversy and disputes, private equity investments, corporate restructures, and all manner of direct and indirect taxes. The group’s diverse client base – ranging from real estate companies to energy providers – is supported by indirect tax expert Jennee Chan, transaction planning advisor Mark Payne, employment incentive option specialist Simon Mifsud (all of whom are based in Melbourne), and senior associate Michael Carroll in Sydney. Partner Cameron Rider departed in August 2022.
Practice head(s):
Rhys Jewell
Other key lawyers:
Jennee Chan; Mark Payne; Simon Mifsud; Michael Carroll
Testimonials
‘Considered and commercial approach to advice.’
Key clients
Accenture
Coca-Cola European Partners plc
Wesfarmers Limited
ESR Funds Management Limited
National Australia Bank (NAB)
Commonwealth Bank of Australia (CBA)
BP Australia
Macquarie Bank Limited
Federation Asset Management Pty Ltd
Victorian Government
St George Community Housing
Bolton Clarke
Coles Group
EBOS Group
Hancock Prospecting Pty Limited
Bill.com Holdings, Inc
Oxford Properties (the real estate arm of Canadian pension fund OMERS)
CCMP Capital Advisors, LP (CCMP)
Clayton Dubilier & Rice
Work highlights
- Advised ESR Funds Managementon the Australian aspects of its AUD$1.4 bn acquisition of 100% of the units in the ARA LOGOS Logistics Trust.
- Advised Bolton Clarke on its acquisition of Allity Group, a transaction in the Australian aged care sector.
- Advised Clayton Dubilier & Rice on its acquisition from PwC of its leading global mobility tax and immigration services business.
Johnson Winter Slattery
Drawing on a sizeable bench spanning multiple national offices, the tax team at Johnson Winter Slattery advises household-name multinationals involved in major infrastructure projects and high-stakes tax litigation. Led by Melbourne-base Stewart Grieve, an authority in tax audits and disputes, the group’s active client base spans the manufacturing, transport, food and beverages, mining and agri-business sectors. The team is supported in Sydney by M&A and infrastructure expert Matthew Shanahan, who arrived from Deloitte in February 2022; Annemarie Wilmore, a tax and revenue disputes specialist who arrived from KPMG Law in January 2022; and Prashanth Kainthaje, who brings experience in international tax (inbound and outbound) and private equity. Other key figures include Andy Milidoni, a specialist in the structuring of managed funds and financial products, and consultant Richard Gelski, who provides expertise in corporate structuring and cross-border investment. At senior associate level, Jess Tsai, who joined from Deloitte in February 2022, is particularly recommended. In Melbourne, Kathryn Bertram is recommended for her expertise in income tax, land tax, payroll tax, and stamp duty.
Practice head(s):
Stewart Grieve
Other key lawyers:
Matthew Shanahan; Annemarie Wilmore; Prashanth Kainthaje; Andy Milidoni; Richard Gelski; Jess Tsai; Kathryn Bertram
Testimonials
‘Support to pro bono clients is first-class.’
‘Stewart Grieve has consistently provided unstinting highest quality support to our organisation for over a decade.’
‘A bespoke firm with higher partner engagement than the larger international firms.’
‘Prashanth Kainthaje is, in my view, one of Australia’s top international cross-border tax practitioners.’
Key clients
Anheuser-Busch InBev SA/NV
Godolphin Australia Pty Ltd
Work highlights
- Provided Australian income tax advice and assistance to the Australian Rail Track Corporation Limited in respect of the AUD$5bn PPP component of the Inland Rail Project, including successfully obtaining a positive private binding ruling for the client.
- Provided Australian tax advice and assistance to the ViaNova Consortium in respect of its bid for the AUD$16bn NEL PPP Project.
- Provided tax advice to MTR Corporation in respect of its Australian operations for many years, including the Sydney Metro North West (SMNW) Project and the Sydney Metro City & South West (SMCSW) Project.
White & Case LLP
The Melbourne-based tax team at White & Case continues to grow, advising major multinational corporates involved in high-value, multi-jurisdictional transactions, with a specialisation in large-scale infrastructure projects in the transport and energy sectors. The practice is led by Aldrin De Zilva, a tax advisor with over 25 years of experience representing clients throughout complex tax dispute processes, and supported by Tim Neilson, who assists with major acquisitions, along with experienced counsel Igor Golshtein. Recent changes in the team include the February 2022 hiring of Joanne Emerson Taqi as partner from Norton Rose Fulbright, and the promotions to partner of Mai Kuroda and Andrea Reeves in January 2022. Veteran tax litigator Cameron Rider joined as counsel in August 2022.
Practice head(s):
Aldrin De Zilva
Other key lawyers:
Tim Neilson; Cameron Rider; Igor Golshtein
Testimonials
‘The W&C tax team has a fantastic variety of skillsets. Led by Aldrin de Zilva, they are able to manage complex, cross-border transactions and reorganizations.’
‘Aldrin de Zilva is one of the most experienced tax advisors in Australia with a deep knowledge and and understanding of complex tax laws but also the process to secure comfort from the ATO.’’
‘Very capable team and always top-quality client service.’
Key clients
Sydney Transport Partners (WestConnex)
AusNet Services Ltd
Deputy Commissioner of Taxation v State Grid International Australia Development Company Limited & AusNet FCA (2022)
Perdaman Group
IOOF Holdings Ltd
Transurban
NorthConnex
AusNet Services (Transmission) Ltd
UniSuper
Work highlights
- Advised on the successful acquisition of a 51% equity stake in the AUD$25bn WestConnex (WCX) business from the New South Wales (NSW) Government.
- Advised AusNet, an energy infrastructure business with over $10.8bn of electricity and gas network and connection assets, with the on-market disposal to AusNet by Australian Energy Holdings No 4 Pty Ltd (a company controlled by Brookfield Asset Management, Inc.).
DLA Piper
Powered by offices in Brisbane, Melbourne, Perth and Sydney, the tax team at DLA Piper utilises its global footprint to advise a diverse roster of household-name multinationals involved in high-value, cross-border transactions and complex tax litigation. Headed by veteran practitioner Jock McCormack, the team’s comprehensive service extends to debt and equity structuring, divestments, transfer pricing, and tax aspects of major projects. The team is supported by Eddie Ahn, an expert in tax structuring acquisitions and internal corporate reorganisations, and Paul McNab , who specialises in tax controversy matters and managing audits by the ATO. At senior associate level, Jun Au and Kenny Mui are among the key names to note. The practice’s active client base spans the tech, oil and gas, financial services, real estate and infrastructure sectors. Partner Adam Smith in Melbourne, known for his work advising on insurance tax matters, arrived from Norton Rose Fulbright in June 2022. All the lawyers mentioned work in Sydney unless noted otherwise.
Practice head(s):
Jock McCormack
Other key lawyers:
Eddie Ahn; Paul McNab; Adam Smith; Jun Au; Kenny Mui
Testimonials
‘Paul McNab is very well-versed in multinational companies investing into Australia. From an industry perspective, he is very strong on technology industry and software/SAAS issues.’
Key clients
Ares Management Corporation
Insight Data Solutions
Future Super
Shenhua Watermark Coal Pty Limited
AIP Asset Management
Work highlights
- Acting for Ares on the tax aspects of its proposed AUD$6bn takeover of AMP.
- Advised this Korea-based AIP Asset Management on the AUD$780m portfolio sale of four Australian commercial office properties to Charter Hall.
- Acted for Shenhua Watermark Coal Pty Ltd (SWC) on the tax aspects of the sale of its significant agricultural property aggregation, including 6,000 hectares to the NSW Government and 45 different properties to various agricultural purchasers.
Gilbert + Tobin
The experienced tax group at Gilbert + Tobin utilises its deep bench strength (spread across offices in Sydney, Melbourne and Perth) to assist multinationals, financial institutions and private equity houses involved in high-value, cross-border transactions. Headed by Muhunthan Kanagaratnam - who advises major M&A matters for corporates, trusts and partnerships - the team’s services range from tax aspects of infrastructure projects, IPOs, and restructurings to tax litigation. Other key figures include Hanh Chau in Sydney, who leads the indirect tax practice and brings expertise to dealing with the tax authorities; Mark Goldsmith, also based in Sydney, who brings over 25 years in both the accounting and tax law arenas; and fund-structuring expert Julian Cheng, based in the Melbourne office.
Practice head(s):
Muhunthan Kanagaratnam
Other key lawyers:
Hanh Chau; Mark Goldsmith; Julian Cheng
Testimonials
‘Very collaborative and innovative in working to find a solution to an issue. A pleasure to work with.’
‘Julian Cheng is an exceptional practitioner. He is thoughtful and measured. He considers the practical impact as well as the legal risks when providing advice. He is proactive and innovative in finding solutions to challenges.’
Key clients
Telstra Corporation Limited
Virtus Health
KKR
Crescent Capital Partners
Swipejobs
Flutter Entertainment Plc
Balance Legal Capital I UK Ltd
Little Company of Mary Health Care Limited (also known as Calvary Health Care)
Work highlights
- Advised on Telstra’s proposed acquisition of Digicel Pacific had international political intrigue and manoeuvring, geopolitical and national security secrecy and incredibly complex tax issues all rolled into one.
- Advised Virtus on the special dividend proposed by both BGH and CapVest and the capital return proposed by BGH, and sought class ruling applications from the Australian Taxation Office (ATO) on behalf of Virtus.
- Advised KKR on its acquisition of its majority stake in Commonwealth Bank’s superannuation and investment business (Colonial First State).
Hall & Wilcox
Backed by the combined bench strength of 8 offices across the nation, the team at Hall & Wilcox provide a comprehensive service in the tax space to advise corporate and institutional clients, privately-owned businesses, and high-wealth family groups. Led by Frank Hinoporos, an expert in succession and trust-related matters, the group assists with major cross-border transactions (M&A, corporate restructuring, domestic, inbound and outbound investment), disputes with the revenue authorities and targeted strategies for clients involved such sectors as media, construction, telecoms, government, real estate, not-for-profit and financial services. Anthony Bradica, in Melbourne, brings over 20 years of experience to tax planning and structuring for corporate clients and Jim Koutsokostas in Sydney (promoted to partner in July 2021, with a thorough skills set not limited to income tax, GST, FBT and state taxes). Other key team members include special counsel Jacqueline McGrath, who joined from HWL Ebsworth in April 2022, and senior associate Adam Dimac (both in Melbourne). Former practice head Peter Murray departed in March 2022.
Practice head(s):
Frank Hinoporos
Other key lawyers:
Anthony Bradica; Jim Koutsokostas; Jacqueline McGrath; Adam Dimac
Testimonials
‘Frank Hinoporos and Adam Dimac are absolutely first-rate technical tax lawyers who also speak clearly and work efficiently. Jacqueline McGrath brings excellent litigation experience.’
‘Strong team with excellent technical capabilities.’
‘Excellent people skills. Frank Hinoporos and Andrew O’Bryan have outstanding client management skills.’
Key clients
Australian Taxation Office
Energy Projects Solar (EPS) Pty Ltd
Work highlights
- Appointed to the Australian Tax Office’s (ATO) Tax Technical Legal Services Panel, a whole of Australian Government legal services panel.
- Advising EPS Energy on structuring the disposal of an equity interest and the taxation implications associated with these arrangements in relation to three large scale solar and battery projects in South Australia.
Jones Day
The tax team at global firm Jones Day leverages the bench strength of offices in Brisbane, Melbourne, Perth and Sydney, to advise major multinational corporates involved in high-value cross-border M&A and tax disputes involving the Australian Taxation Office (ATO). The team is led by expert tax litigator Niv Tadmore, who counsels on other such matters as transfer pricing, integrity measures, business restructures and private equity investments. The team is supported by Simon Bowden, (who manages complex cross-borders financing tax disputes), Steven Small (who has 20 years’ experience in the practice area), transfer pricing specialist Benjamin Lancaster, Lauren Moses (who brings a combined taxpayer, commissioner and judiciary work background) and senior associate Alexandra Frazer. All lawyers mentioned are at the Melbourne office.
Practice head(s):
Niv Tadmore
Other key lawyers:
Simon Bowden; Steven Small; Benjamin Lancaster, Lauren Moses: Alexandra Frazer.
Testimonials
‘Jones Day’s Australian tax team is unique because their depth of experience and skill in dealing with international tax disputes for multinationals, in areas such as transfer pricing and the application of the diverted profits tax.’
‘The partner, Niv Tadmore, is the stand-out operator both in terms of the depth of his knowledge of international tax law, but also for his skill in negotiating settlements.’
Allen & Overy LLP
Working across offices in Sydney and Perth, the team at Allen & Overy LLP advises domestic and international corporates on a diverse range of tax issues. Headed by Ka Sen Wong - whose wide-ranging income tax advice encompasses property, funds, infrastructure, and capital markets, among others - the practice’s broad client base spans the telecoms, beverages, financial services, shipping, infrastructure and government sectors. The team is supported by counsel Angela Melick, a specialist in mergers and property transactions, and senior associate Alice Morstyn, who focuses on income tax, stamp duty, and GST. All the lawyers mentioned are based at the Sydney office.
Practice head(s):
Ka Sen Wong
Other key lawyers:
Angela Melick; Alice Morstyn
Testimonials
‘Very commercially-focused practitioners able to dissect complex tax analysis into manageable, understandable commercial speak. Very responsive.’
‘Down-to-earth approach to providing technical, but commercially-focused advice.’
Key clients
Optus / Singtel
Telenor ASA
Asahi Group Holdings, Ltd. (Asahi)
Maersk
Wesfarmers Limited
National Australia Bank (NAB)
Ventia
Mubadala
Pendal
IOOF
Work highlights
- Advised Singapore Telecommunications Limited (Singtel), and the parent company of the Australian telecommunications provider Singtel Optus (Optus), on tax aspects of its sale of a 70% stake in Australia Tower Network Pty Limited (ATN).
- Advised a consortium of banks on the tax issues of establishment of 5 of the 8 Australian Covered Bond Programmes to date, as well as the expansion of many foreign issuers’ Covered Bond Programmes into Australia.
- Led the defence of an audit conducted by The Australian Taxation Office of the tax consequences for Australian tax purposes of Crown Castle Inc’s company’s sale of its Australian subsidiary.
Jackson McDonald
Counting a number of chartered accountants among its ‘highly approachable and engaging’ bench, the tax practice at Perth-based firm Jackson McDonald advises ASX-listed companies, HNWIs, and SMEs on a broad scope of work. Key areas of expertise include not-for-profit tax law, stamp duty, land tax, transfer duty, superannuation and income tax. The team is led by Jemal Zagami, a highly experienced tax advisor (at federal, state, and local level) who possesses niche expertise in mining and resources transactions. The group is supported by David Murphy, who advises on tax aspects of native title trusts and related native title payments.
Practice head(s):
Jemal Zagami
Other key lawyers:
David Murphy
Testimonials
‘Solutions driven and high-level service-based practice.’
‘Highly approachable and engaging. Willingness to pursue ideas and assist within very reasonable timeframes.’
K&L Gates
Harnessing its deep bench strength (working across locations in Brisbane, Melbourne, Perth and Sydney), the tax group at global firm K&L Gates regularly works in collaboration with the corporate, environmental planning, and real estate teams to advise multinational corporates, accountants, private and public capital firms, HNWIs, and family offices on all manner of contentious and non-contentious work. Headed by cross-border tax expert Betsy-Ann Howe, the team’s client portfolio spans the real estate, financial services, digital services and agricultural sectors. Other names to note include Matthew Cridland, a specialist in indirect tax issues such as stamp duty, payroll tax, land tax; and special counsel Leslie Petro, whose practice focuses on inbound and outbound investment. All the lawyers mentioned are based in the Sydney office.
Practice head(s):
Betsy-Ann Howe
Other key lawyers:
Matthew Cridland; Leslie Petro
Testimonials
‘The K&L Gates tax team has a solid command on a wide range of tax matters, and are thought leaders on various matters relevant to structuring and legislative insights.’
‘Betsy Ann Howe is a trusted, experienced and collaborative tax partner whose approach and commitment to client success is unwavering.’
‘Matthew Cridland is a standout GST and indirect tax specialist. Market-leading expertise.’
Key clients
The Dreaming Foundation
Grow Finance
JP Morgan – Myer Group Refinancing
Koda Capital Pty Ltd
Mission Australia Housing
Nutrien AG Solutions Limited
Omni Bridgeway Limited
Queensland Investment Corporation (QIC)
Seed Space Venture Capital
Wells Fargo
Work highlights
- Advising Omni Bridgeway Limited, an ASX-listed company with a global investment portfolio in relation to their operating structures across all jurisdictions in which they operate.
- Providing advice regarding the potential investment by US-based financier of $30 million by way of structured loan to Koda Capital, an Australian wealth management business.
- Advising on structuring a venture capital investment business Seed Space Venture Capital, including structuring offshore carry arrangements.
KPMG Law in Australia
The tax team at KPMG Law in Australia brings an integrated approach to the practice space, working alongside the tax consultancy team to provide all manner of multinational corporates and high-net-worth individuals alike with a one-stop-shop for tax controversy matters. Led in Melbourne by Angelina Lagana, who has over 22 years of experience in the practice space, the group assists clients at every stage of the tax dispute life cycle, from risk planning and regulator readiness to settlement negotiation and litigation. Supported by Keith Swan in Sydney, who previously worked on the ATO internal litigation team, and tax dispute resolution expert Alexandra Patrick in Melbourne, the group’s full services range from employment taxes and transfer pricing to tax governance and data analytics.
Practice head(s):
Angelina Lagana
Other key lawyers:
Keith Swan; Alexandra Patrick
Testimonials
‘Communication at a high level, great understanding of what is needed.’
‘The team is unique in that it is able to provide a complex and sophisticated legal offering while sitting within a Big Four accounting firm. Every member of the team is a tax dispute specialist and has both tax and dispute training and experience.’
‘I have worked with Keith Swan for over 15 years. He is technically excellent and has been involved in some of Australia’s most significant tax cases. He is able to very quickly identify the key issues in dispute and so can resolve matters quickly and efficiently. He also has an excellent manner with clients.’
‘Angelina is technically excellent and stands out for her results driven approach and can-do attitude.’
Mills Oakley
Sought out by a mix of real estate, agriculture, tech, financial services, and insurance sector players, the Melbourne-based tax team at Mills Oakley works closely with its Sydney office to assist various corporates, family businesses, charities, and HNWIs on a broad range of matters across the practice area. Andrew Spalding leads the team, bringing experience to advise insurers on tax risk and private and listed companies on tax structuring, tax concessions, and employee incentive plans. Marina Raulings, an expert in the taxation of intellectual property and digital assets, supports the team alongside Craig Gibson, an indirect tax specialist who arrived from Macpherson Kelley in April 2022. Partner Harry Giannakidis departed in May 2022.
Practice head(s):
Andrew Spalding
Other key lawyers:
Marina Rawlings; Craig Gibson
Testimonials
‘Excellent level of expertise in tax law, and complex legal matters.’
‘Very approachable and always available.’
‘Andrew Spalding is super responsive and has an impressive ability to make the complex seem straightforward. His black letter technical skills are clearly excellent but his value add is his ability to explain the legal position simply in its proper commercial context.’
Key clients
Charter Hall
Harvey Norman
Investa
Mulpha Australia Limited
Mine Super
Goodman
Gateway Capital
Viburnum Funds Pty Ltd
JLT Risk Solutions Pty Ltd
Cooley (UK) LLP
Work highlights
- Advised Investa in relation to its tender to acquire a large vacant block of land in the Canberra city centre from the ACT Government and its concurrent tender to construct and lease a building of at least 60,000 sqm to the Commonwealth Government on that land.
- Advised Charter Hall on the stamp duty implications of the acquisition of two pubs/hotels.
- Advised Harvey Norman on the GST and stamp duty implications of a number of major property acquisitions.
Norton Rose Fulbright
The Sydney-based team at global firm Norton Rose Fulbright coordinates with its corporate and real estate teams across offices Melbourne, Brisbane, Canberra, and Perth, to advise major W&I insurers, corporates, charity groups, financial institutions, and government agencies on high-value domestic and cross-border transactions. Led by Greg Reinhardt, who brings over 20 years of experience in the practice space, the firm’s sizeable client portfolio spans the energy, financial services, government, automotive, real estate and tech sectors. The team is supported by special counsel Seema Mishra, who brings expertise to tax matters at both the federal and state levels.
Practice head(s):
Greg Reinhardt
Other key lawyers:
Seema Mishra
Key clients
NSW Rural Fire Service
The Chappell Foundation
Royal Humane Society of New South Wales
7-Eleven Stores
ESR
Patrizia AG
Work highlights
- Advising ESR, an Asia-Pacific logistics real estate platform, on its conditional agreement to purchase Blackstone’s Milestone Logistics Portfolio.
- Advising a buying consortium (AMP Capital, UniSuper and Cbus) on the $2.2bn acquisition of 100% of the units in the AMP Capital Retail Trust.
- Advising Queensland-based mining company Stanmore Resources Limited on its execution of an agreement to acquire all of the shares in Dampier Coal (Queensland) Pty Ltd.