Advice to Vanuatu superannuation fund administrators as to options for unwinding Vanuatu funds for Australian residents

Advice to Australian family about management of ATO audit of Singapore and Vanuatu companies previously undisclosed to the Revenue

Acted for Australian resident individual who had claimed interest deductions totally A$3.4M for property development on property his family ultimately lived in. Draft process, pleadings, and settled witness statements in Federal Court proceedings (N632 of 2005) challenging amended assessment going back from the normal limitation period, based on alleged fraud and evasion

Advised Australian resident company re tax implications of A$11M fraud and tax implications of claim against bank for unauthorised access to account

Advice on sale and purchase of licensed premises and CGT small business concessions

Advised Australian start up on choice of location of international base companies, transfer of IP to international base company, toll manufacturing in China, use of Malaysia’s DTAs to avoid or reduce source country taxation

Acted for Australian resident individual in Administrative Appeals Tribunal proceeding challenging amended assessments in relation to interest deductions on moneys borrowed to subscribe for units in a unit trust that bought a house which unitholder’s family occupied for a commercial rent. Drafted process, and pleadings and advised on settlement of action

Advice re Australian anti-dividend streaming provisions re dividends paid on redeemable preference shares issued to employees

Advised on negligence of accountant’s implementation of de-merger of mining companies. Advice re availability of rectification. Draft brief to Senior Counsel

Advised re succession planning re A$20M family owned leather tannery group of pre CGT companies, so as to retain pre CGT interest. Prepare brief to Senior Counsel

Advised re deemed dividends on deemed equity received from hybrid investment structure

Advice on options to obtain CGT deferral on merger of two unrelated businesses in same industry

Advice on setting up international base company, transfer of IP, and international licensing of the IP in drinks industry

Advice re structure to obtain tax deferral on JV of A$400M property development with publicly listed company co venturer

Advice re ability to carry forward A$10 tax losses funded by loan later compromised but before commercial debt forgiveness provision applied. Potential CGT from Orica/Insurance Integrators decisions

Advice re deductibility of interest on property development when intention changed from letting to sale

Advice on conduct of ATO audit into property development group that had never lodged tax returns. Advice on timing of realisation of profit on various developments. Advice on limitation period for reassessment of stamp duty previously refunded A$0.5M

Advice to Australian publicly listed mining company re Tanzanian mining JV

Advice re split up of predominately pre CGT farms and companies worth A$20M between members of 3 generations of family

Advise re interposition of Labuan company for product imported from Italy

Advice to professional firm re ATO scrutiny of re firm’s service trust

Advice re asset protection trust in Labuan making secured loans to Australian residents with asset protection concerns

Advice on settlement of assets in trusts and companies in Family Law Court dispute

Advice re legal professional privilege in relation to s263 access visits to lawyers’ offices

Advise on GST ATO audit enquires with property development and management of investment holiday apartments

Advice re de-merger of UK company partly owned by Australian, UK and US residents, to become wholly owned by UK residents

Advice re non application of anti-dividend streaming provisions to share buy back

Advice re Australian resident unit trust owned by New Zealand discretionary trusts and “ultimate beneficiary statements”

Advice to Dutch group with Australian subsidiary, about use of Labuan as S-E Asia regional holding entity

Advice for Australian group re using ordinary Malaysian company to overcome exclusions of Labuan companies from seven of Malaysia’s double tax treaties

Advice re deemed post CGT treatment on winding up pre CGT companies with significant post CGT assets

Advice re writing financial guarantees out of Labuan to cover uninsurable liabilities

Acted for an individual who had claimed interest deductions totally A$3.4M for property development on property his family ultimately lived in. Drafted Statement of Facts Issues & Contentions, and settled witness statements in Federal Court proceedings (N632 of 2005) challenging amended assessment going back from the normal limitation period, based on alleged fraud and evasion

Acted for individual in Administrative Appeals Tribunal proceeding challenging amended assessments in relation to interest deductions on moneys borrowed to subscribe for units in a unit trust that bought a house which unit holder’s family occupied for a commercial rent (NT2004/354). Drafted objections and advised on settlement of action.

Advice re non application of Australian CGT under old Australia/UK treaty, and replacement with Belgium intermediary on implementation of new UK treaty

Advice to Australian resident UK nationals moving back to the UK and their beneficial interests in an Isle of Man trust

Advice re Australian family trust re Australian CGT on gain made by trust for beneficiaries resident in the US, and their non entitlement to 50% CGT discount

Advice re use of Labuan company for Australian companies to participate in Taiwan JV in railway industry

Advice re whether rural industry agents, contractors v employees for PAYE purposes

Advice with Senior Counsel re GST zero rating for export of advice to UK medical defence organisation

Several advices re restructuring State incorporated medical defence organisation as a result of requirement to incorporate under Federal Law

Several advice re restructuring different medical defence organisation subsidiaries as various entities in the group brought out of voluntary administration

Several advices re revaluation of assets in trusts and distribution of capital followed by loan back so as to create credit balances before introduction of Entity Taxation proposal

Advice re interest deduction re duplex construction in company structure with shares having rights to occupy separate units

Advice on A$3M realisation of shadow share plan on capital rather than revenue account

Acted for individual in drafting process, pleadings, and settling affidavits in Administrative Appeals Tribunal case involving $1.2M tax in dispute for multiple issues, mainly involving profit on sale of developed property. Advise on settlement

Advice re correct treatment of capital gain on disposal of intellectual property in light of previous revaluation by trust owner, and distribution of advance of capital from that reserve of A$25M

Advice re disputed beneficial ownership of offshore mutual fund

Advice re use of Labuan or ordinary Malaysian company for Papua New Guinea fishing JV

Advice re application of Arthur Murry principle to initial franchise fees received by franchisor

Advice to Australian group re unwinding unwanted Hong Kong company

Advice re use of Labuan or ordinary Malaysian company to manufacture DVDs under licence from US and sell to independent Australian distributors

Acted with Senior Counsel to defend company director against criminal prosecution concerning same matter giving rise to A$1.6M tax amended assessment to him on audit (reported as Case 14 2004 ATC 282)

Advice re tax deductibility for theft of A$11M cash, and of legal expenses in seeking recovery of stolen money

Acted for individuals and their company in drafting Statements of Facts Issues & Contentions, and settling sworn statements in Administrative Appeals Tribunal cases, involving $1.2M tax in dispute for multiple issues, mainly involving profit on sale of developed property (NT2004/182-185, 187-189, 190-193). Advise on settlement

Advice re creation of charitable foundation and tax deduction for A$20M contribution thereto

Advice to South Africa resident with offshore companies of how to restructure before migrating to Australia

Advice with Senior Counsel re potential trust resettlement of A$400M interest in public company . Advice re alternative de-merger proposal

Advice re botched liquidation of a company that had outstanding redeemable preference shares held by associate

Advice and settling deed for creation of tax effective child maintenance trust

Advice re alternative ways to make tax deductible gift of vintage aircraft to museum

Advice to principals of Labuan companies re avoiding Second Protocol to Australia/ Malaysia double tax agreement by use of “Malay Satay”

Advice on employee benefits trust and negligent implementation of scheme by accountant

Federal Court test cases concerning the tax deductibility of subscriptions by hundreds of taxpayers to film production in foreign made films “Evita” A$8.65M (starting Madonna) and “Wing Commander” A$13.76M (SciFi) with four applicants in each case (e.g. N1391 of 2000 and N1406 of 2000 respectively). Draft Statement of Facts Issues & Contentions, and settle all witness statements. Appeared at all interlocutory hearings. Settled immediately before hearing as Commissioner extended time for all “mass marketed scheme” participants in hundreds of schemes, not just these applicants, to settle with him.

Advice as to suitable international base company for venture capital group

Advice re use of hybrid instrument to get double dip interest/franking credit benefit between Australian and New Zealand

Advice re Div 7A on complicated round robin funding of private company group controlled by listed public company MD

Advice re succession planning by restructure of interests in deceased estate still in administration 80 years after death

Advice re CGT on dealing in airspace rights for city building

Advice re use of put & call options to defer CGT and stamp duty taxing point

Advice re application of CGT small business roll over relief in relation to sale of an agricultural equipment group to US interests

Advice to middle tier accounting firm re response to ATO s264 notice re offshore super funds

Substantial involvement in Federal Court case ultimately reported as Howland-Rose v FC of T 2002 ATC 4200, in which I did not appear at ultimate hearing, but drafted Statement of Facts Issues & Contentions, and all lay witness affidavits in test case to determined tax deductibility of research expenditure in the use of tea tree oil, involving thousands of taxpayers with deductions claimed of A$500M. Appeared at several interlocutory hearings

Advice and draft deed to create special purpose fixed trust to overcome introduction of Entity Taxation, and extension of its life when proposal not implemented.

Advice re Australian implications of Danish national with Australian assets returning to Denmark

Advice re restructure shareholding of company’s shares to access small business CGT rollover relief on future sale

Draft objection against disallowance of deduction for contribution to controlling shareholder superannuation fund

Advice re cloning trust and migrating it to Labuan without it being a transferor trust

Advice re assignment of offshore rights for famous UK resident soccer player

Advice on dispute with Big 4 auditors re need to consolidate 51% interest in company, with the other shareholder being a large Japanese Telco

Several advices re Australian junior Telco joint ventures in Canada & USA

Advice re status of company limited by guarantee with Swiss resident members for Technology Foundation to be created by Australia resident

Advice re transferor trust provisions re sub-trust of Hong Kong estate of equivalent of A$50

Advice re how Australian moving to UK could become an Australian non resident notwithstanding significant Australian economic interests and house in Australia

Advice re unitized limited partnership to become deemed public company able to receive unfranked dividends tax free

Appeared at interlocutory proceeds in the Federal Court (N1183 of 1999) to get ATO to withdraw s254/255 notices re high profile US motivational seminars, which the ATO said were taxable as “entertainers” under the US treaty

1996-1999 Numerous advices concerning international taxation of worldwide group ultimately controlled by US billionaire who at various times lived in Hong Kong, Singapore, and Australia, involving particularly issues related to an Australian listed public company, US LLCs, Canadian company amalgamation, BVIs carrying out mining activities in China, aircraft leasing in Hong Kong, the potential use of Malta and Labuan as international base companies, a US foundation, problems with the use of tax losses and foreign tax credits

Advice re Australian position in relation to untaxed capital gain on disposal of Hong Kong telecommunication licence by Australian Telco group

Advice re cost base in shares of company to which subscribers had contributed confidential information, which information, an ATO public ruling regarded as not subject to CGT

Prepare response to ATO position paper on agricultural mass marked scheme

Advice for Australian resident whose father’s Isle of Man estate was unadministered and was receiving dividends from the UK

Advice re transferor trust provisions re sub-trust of Hong Kong estate of equivalent of A$50

Advice re how Australian moving to UK could become an Australian non resident notwithstanding significant Australian economic interests and house in Australia

Advice re unitized limited partnership to become deemed public company able to receive unfranked dividends tax free

Appeared at interlocutory proceeds in the Federal Court (N1183 of 1999) to get ATO to withdraw s254/255 notices re high profile US motivational seminars, which the ATO said were taxable as “entertainers” under the US treaty

1996-1999 Numerous advices concerning international taxation of worldwide group ultimately controlled by US billionaire who at various times lived in Hong Kong, Singapore, and Australia, involving particularly issues related to an Australian listed public company, US LLCs, Canadian company amalgamation, BVIs carrying out mining activities in China, aircraft leasing in Hong Kong, the potential use of Malta and Labuan as international base companies, a US foundation, problems with the use of tax losses and foreign tax credits

Advice re Australian position in relation to untaxed capital gain on disposal of Hong Kong telecommunication licence by Australian Telco group

Advice re cost base in shares of company to which subscribers had contributed confidential information, which information, an ATO public ruling regarded as not subject to CGT

Prepare response to ATO position paper on agricultural mass marked scheme

Advice for Australian resident whose father’s Isle of Man estate was unadministered and was receiving dividends from the UK

Advice re use of Maltese subsidiary to conduct business with and as holding company for European subs of household name children’ clothing brand, previously owned from Hong Kong

Advice with Senior Counsel (who later went on to be a High Court of Australia judge) to UK medical defence organisation re Australian stamp duty in all States and Territories on insurance with an offshore captive insurer

Travelled to New Zealand for one week to consider and take evidence concerning insurer’s denial of indemnity for professional firm allegedly involved in fraud on investors and/or the Revenue

AAT Ref 3834-3847 of 2009. Acting for taxpayers in AAT proceedings on disallowed objections (I drafted) relating to claims for interest deduction paid by a company on an account with a non-resident shareholder, where the Commissioner asserts that the interest is a deemed dividend, where the Commissioner is outside the normal limitation period, based on alleged fraud and evasion. Drafted Statement of Facts Issues & Contentions. Settled June 2010.

AAT Ref 4139 of 2008 & 2391-2 of 2009. Acting for taxpayer in AAT proceeding on disallowed objections relating to salary assessed but not paid to taxpayer, and the application of Div 7A to unpaid management fees. Drafted Supplementary Statement of Contentions. Appear at Conciliation Conference. Settled June 2010.

DFC of T v Woods (BS888 of 2009). Acting for taxpayer in Supreme Court of Tasmania defending Commissioner’s application for summary judgment when the Commissioner had not yet disallowed objections. Appear at interlocutory hearing.

Hart v FC of T (QUD 29 of 2010). Acting for taxpayer in Federal Court proceedings on disallowed objections arising from the application of Part IVA to trust income not distributed to taxpayer. Drafted Appeal Statement, and appear at directions. Advise on evidence and start on submissions.

Nicholson & Ors v FC of T (NSD 360 of 2011). Acting for taxpayers in Federal Court proceedings on disallowed objections arising from assessment as a dividend, of pre-liquidation loans to shareholders sourced in the sale of a business. Drafted response to ATO position paper. Drafted objection. Drafted Appeal Statement. Appear at Scheduling Conference. Settled several witness statements. Various amendments to Appeal Statement. Appear at numerous directions hearings. Assist in preparation of brief to senior counsel. Preparation for hearing (including List of Authorities, Chronology, and Outline of Submissions). Advised on various settlement scenarios. Settled March 2012.

AAT Ref 1102 of 2011. Acting for taxpayer in AAT proceedings on disallowed objection relating to quantification of a capital gain on the sale of a business. Drafted response to ATO position paper. Drafted objection. Settled July 2011.

AAT Ref 0573 of 2012. Acting for superannuation fund taxpayer in AAT proceedings on disallowed objections arising from assessment of non-arm’s length income. Drafted response to ATO position paper. Drafted objection. Drafted Statement of Issues.

DFC of T v Danilov & Ors (VID 258 of 2013). Acting for taxpayers in Federal Court proceedings on freezing orders. Attend on return of orders. Brief senior and junior counsel. Assist in drafted objections. Drafted security documents to attempt to have freezing orders lifted and departure prohibition orders varied. Attempt to have garnishees varied. Brief forensic accountants. Attend conferences and negotiate with AGS.

Response to ATO Position Paper that Hong Kong person was a tax resident of Australia, & subsequent Objection.

Objection to income tax & GST on disposal of part of property development to related party.

Response to ATO Position Paper alleging residence of individual working in the Middle East, & subsequent Objection.

Response to ATO Position Paper alleging spending of an individual, a proxy for unreported income & subsequent Objection.

Response to ATO Position Paper on superannuation guarantee charge in context of employee v contractor, & subsequent Objection.

Collectables & Antiques Pty Ltd v FC of T (AAT 2016/1481). Application for review of decision to extend time for Commissioner to decide on whether to continue to withhold GST refund. 

Objection & responses to ATO Position Papers concerning GST credits for acquisition of melted gold & its subsequent export.

Hart v FC of T (No 4) [2017] FCA 572. Confer with taxpayer, senior & junior & advise on grounds of appeal from single judge. Judgement on appeal reported at Hart v FC of T [2018] FCAFC 61

Maas Group Properties No 3 Pty Ltd v CCSR (NCAT 2017/00368105); Maas Group Properties No 2 Pty Ltd v CCSR (NCAT 2017/00368113). Application for review of NSW 2015 & 2016 land tax assessments. Prepare Applications; Submissions on application out of time & on the merits. Brief junior counsel.

Objection & responses to ATO Position Paper concerning GST credits for acquisition of second-hand goods being principally jewelry bought for its precious metals content.

Response to ATO Position Paper on gifts treated as personal services income & subsequent Objection.

Response to ATO Position Paper that co-owners of development of residential land had GST liability on partition.

Response to ATO Position Paper denying GST credits for company allegedly not carrying on business, & subsequent Objection.
 

Response to ATO Position Paper on application of small business CGT relief.

Response to ATO Position Paper on CGT & GST on residential sub-division of existing house block into town houses.

Response to SRO Position Paper on principal private residence exemption & absent landowner land tax & Objection to subsequent land tax assessments.

Application for private ruling concerning CGT exemption on “personal use assets”, and advice on prospects of success in objecting against adverse ruling.

Collectables & Antiques Pty Ltd v FC of T (AAT 2019/7408 & 7410). Applications for review of disallowed objections in relation to GST credits on the acquisition of melted gold & its subsequent export, and on the acquisition of second-hand goods being principally jewelry bought for its precious metals content. Attended directions & Conciliation Conferences.

Prepare 0bjections against decisions to deny primary production land tax exemption for 2018, and against 2019 NSW land tax assessments on the same basis in what became NCAT 2020/288869 and NCAT 2020/288872.

Prepare and lodge grounds of application for review of 2018 & 2019 land tax assessments in Maas Group Properties No.2 Pty Ltd v CCSR (NCAT 2020/288869) and Maas Group Properties No.5 Pty Ltd v CCSR (NCAT 2020/288872).

Settle second offer of settlement in small business CGT relief audit.

Advise in relation to disallowed application for reduction of WorkSafe Victoria penalties in relation to payroll understatement, and assist with application to VCAT (Z309/2020).

Represent taxpayers at witness examinations in relation to application of small business CGT relief.

Advise on terms of final settlement in small business CGT relief audit.

Prepare and file all lay witness statements in Maas Group Properties No.2 Pty Ltd v CCSR and Maas Group Properties No.5 Pty Ltd v CCSR. Prepare instructions to expert witness. Prepare and file submissions.

Beadel & Ors v FC of T (NSD 2243, 2245 & 2248 of 2007). Acting for taxpayers in Federal Court proceedings on disallowed objections arsing from the acquisition and use of a loss trust in 1995, where the Commissioner is outside the normal limitation period, based on alleged fraud and evasion. Drafted Statement of Facts Issues & Contentions, and settled affidavits, and appear at directions. Settled 2009.

Acted for an individual who had claimed interest deductions totally A$3.4M for property development on property his family ultimately lived in. Drafted Statement of Facts Issues & Contentions, and settled witness statements in Federal Court proceedings (N632 of 2005) challenging amended assessment going back from the normal limitation period, based on alleged fraud and evasion

Acted for individual in Administrative Appeals Tribunal proceeding challenging amended assessments in relation to interest deductions on moneys borrowed to subscribe for units in a unit trust that bought a house which unit holder’s family occupied for a commercial rent (NT2004/354). Drafted objections and advised on settlement of action.

Acted for individuals and their company in drafting Statements of Facts Issues & Contentions, and settling sworn statements in Administrative Appeals Tribunal cases, involving $1.2M tax in dispute for multiple issues, mainly involving profit on sale of developed property (NT2004/182-185, 187-189, 190-193). Advise on settlement

Federal Court test cases concerning the tax deductibility of subscriptions by hundreds of taxpayers to film production in foreign made films “Evita” A$8.65M (starting Madonna) and “Wing Commander” A$13.76M (SciFi) with four applicants in each case (e.g. N1391 of 2000 and N1406 of 2000 respectively). Draft Statement of Facts Issues & Contentions, and settle all witness statements. Appeared at all interlocutory hearings. Settled immediately before hearing as Commissioner extended time for all “mass marketed scheme” participants in hundreds of schemes, not just these applicants, to settle with him.

Substantial involvement in Federal Court case ultimately reported as Howland-Rose v FC of T 2002 ATC 4200, in which I did not appear at ultimate hearing, but drafted Statement of Facts Issues & Contentions, and all lay witness affidavits in test case to determined tax deductibility of research expenditure in the use of tea tree oil, involving thousands of taxpayers with deductions claimed of A$500M. Appeared at several interlocutory hearings