• Leading the team defending treatment of cross border payments under software licence and services agreements for S&P500 group (Australian tax liability at risk AUD100m). This involved identifying new defence approach and case theory, and negotiating agreement treatment that removed all risk.*
  • Leading litigation in the Australian Full Federal Court to defend Australian treatment of proceeds on the sale of a corporate group (Australian tax liability risk AUD50m). This resulted in the unanimous Full Court decision in favour of the taxpayer.*
  • Leading a team defending joint ATO/IRS value chain transformation for S&P500 company involving identification and re-domicile of intellectual property assets (Australian tax liability at risk AUD500m). This involved identifying new defence approach and case theory.*
  • Leading advisor to a foreign telecommunications group from initiation of their AUD2bn investment, through the entire life cycle of acquisitions, reorganisations to eventual exit from the Australian market over a nine year period. The key value delivered was preservation of the original investment basis to ensure exit reflected real economic cost of investment, while ensuring effective tax rate on operations was appropriate on a global consolidated basis.*
  • Advising on the business structure adopted by an Australian owned global marketplace for electronic assets, and advising on the business structure adopted by one of the largest global privately owned online service providers (including migration of business). These structures ensured no double tax, correctly allocated source taxation and appropriately matched tax to period of derivation. Defended both structures in ATO audits.*
  • Leading the project to assist the international clients of a Big 4 accounting firm to restructure or defend their Australian operations from Australia’s MAAL rules, and advised these clients on the effect of subsequent Australian DPT and anti-hybrid rules on their structures. This involved defending their structures and assisting with negotiation of agreements and APAs providing certainty in future years.*
  • Working with a number of clients in several sectors in relation to the ATO review of cross border payments and the question of whether some or all of the payments might be considered a royalty.*
* Denotes experience from a previous firm.