Nick is a specialist in taxation and commercial law.
Taxation
Nick is experienced in every stage of engagement with revenue authorities, from initial risk review and audit to tribunal and court proceedings. Nick has been engaged in both litigious and advisory matters involving issues such as transfer pricing, the employee-contractor distinction, Part IVA, capital gains tax, State duties, GST, and Division 7A.
His clients include the Commissioner of Taxation as well as listed and multinational groups, small and medium enterprises, and high net worth individuals. Nick also acts for the Tax Practitioners Board in applications for review of decisions of the Board. Examples of matters in which Nick is currently briefed include:
- the conduct of s 353-10 interviews (with Angela Lee, instructed by the Commissioner);
- AAT proceedings concerning default assessments and residence, involving treaty interpretation and matters of foreign law (with Diana Harding KC, instructed by the Commissioner);
- to advise a large financial services licensee on the application of Part IVA and other provisions to its use of derivative instruments in the context of an audit (with Eugene Wheelahan KC, instructed by KPMG Law);
- to advise the Commissioner on various matters relating to a transfer pricing objection (with Chloe Burnett SC and Michael Cosgrove, instructed by Gadens);
- AAT proceedings concerning reviews of decisions of the Tax Practitioners Board and contested interlocutory applications (unled).
Nick has a Master of Tax from the University of Melbourne, where he is also a Senior Fellow teaching the dividend imputation system and related anti-avoidance measures in Corporate Tax A in the Melbourne Law Masters. In 2020, Nick was listed in Doyle's Guide as a rising star in tax in Australia.
Immediately before coming to the Bar, Nick was a senior associate in a national law firm. Examples of matters in which Nick was involved as a solicitor include:
- objections relating to residency involving double tax treaty interpretation issues;
- Sharpcan Pty Ltd and Commissioner of Taxation [2017] AATA 2948, and, on appeal, [2018] FCAFC 163, regarding ss 8-1 and 40-880 of the Income Tax Assessment Act 1997;
- acting for a large multinational group in respect of treaty shopping and withholding tax disputes with the ATO at audit, before the GAAR panel, and on objection;
- acting for taxpayers in respect of ATO enforcement action, including garnishee notices, freezing orders and other recovery proceedings;
- advising on the establishment of entities for charitable purposes and the availability of tax concessions;
- applying for and obtaining private rulings from the revenue authorities of Victoria, New South Wales, Queensland and South Australia regarding the availability of a corporate reconstruction exemption for a multi-jurisdictional construction business;
- advising taxpayers on the availability and effect of the small business CGT concessions;
- advising various businesses on the operation of the contractor and employment agency provisions and grouping provisions of the payroll tax legislation in several States.
Nick is also a committee member and the CPD Convenor of the Tax Bar Association.
Commercial
Nick is also experienced in general commercial, bankruptcy and insolvency, regulatory, and public law matters. He has appeared for creditors in applications for windings up and in support of creditors' petitions. As a solicitor, he completed secondments to a major bank with respect to issues arising from the Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry, and an aged care provider in respect of disclosures to the Royal Commission into Aged Care Quality and Safety.
Nick read with Melanie Baker KC and his senior mentor is Eugene Wheelahan KC.
