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Patrick Norman

Senior Associate
Melbourne
About
Patrick is a tax controversy Senior Associate focused on resolving complex tax disputes for multinationals. 

Patrick is experienced in assisting taxpayers in disputes with the Australian Taxation Office and state revenue authorities at the review, audit, objection and litigation stages. 

Patrick has acted for the taxpayer in various litigation matters in the Federal Court, the Administrative Review Tribunal and the state courts.
 
Areas of FocusTax Controversy and DisputesTransactional Tax
Professional QualificationsSolicitor of the Supreme Court of Victoria
Education

  • Chartered Tax Adviser (CTA) Program (CTA2A and CTA2B), The Tax Institute, 2021

  • Graduate Diploma of Legal Practice, The College of Law Australia, 2021

  • Bachelor of Laws and Bachelor of Commerce (Taxation), Curtin University, 2020

EXPERIENCE

  • On an ATO audit of a MNE focusing on treaty shopping and withholding tax issues.
  • Various MNEs in relation to the royalty withholding tax and diverted profits tax implications of the decision in Commissioner of Taxation v PepsiCo, Inc [2025] HCA 30. 
  • On a state revenue office audit of a technology / gig economy client and whether the relevant contract provisions applied to deem its workforce to be employees.*
  • On a state revenue office audit of a healthcare client and whether the employee agent provisions applied to deem its workforce to be employees.*
  • On whether the taxable Australian real property provisions applied to the disposal by a foreign MNE of an Australian infrastructure project.*

*Experience gained before joining DLA Piper.

Publications and media

My latest insights

Publication

Australia’s Tax Proposals Mean No Capital Gain Without Pain

12 June 2026 .5 minute read

Connect

Phone

+61 406 257 352
(Mobile, Melbourne)
+61 3 9274 5059
(Work, Melbourne)

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