Andrew de Wijn SC

Andrew de Wijn specialises in federal and state tax matters. As well as appearing in courts and tribunals, Andrew provides technical tax advice to clients and assists in dealing with the ATO, particularly in relation to ruling requests and objections as well as settlement negotiations.

Before coming to the Bar, Andrew worked for 8 years as a solicitor with Greenwoods & Freehills specialising in income tax for large Australian and multinational businesses. Andrew’s work included providing advice, structuring transactions, reviewing and drafting transaction documents, applying for and negotiating rulings with the ATO, and litigation.

Andrew has presented in a number of forums, both in Australia and overseas, particularly on the anti-avoidance and tax consolidation rules.

Andrew has a Bachelor of Science, Bachelor of Laws (Honours) and Master of Laws all from the University of Melbourne. In 2008, he was awarded the Graham Hill Taxation Law Prize.

Andrew also teaches in the Masters programme at the Melbourne Law School.

Recent notable matters

• Esso Australia Resources Pty Ltd v FCT [2024] FCA 87 (led by James Hmelnitsky SC) - Concerned petroleum resource rent tax.
• Bendel v FCT[2023] AATA 3074 (with Paul Jeffreys) - Concerned whether an unpaid trust present entitlement is a 'loan' for the purposes of the deemed dividend rules in Division 7A.
• B&F Investments Pty Ltd v FCT  [2023] FCAFC 89 (led by Neil Young KC and with David Lewis) - Concerned the application of s 100A (reimbursement agreements) and dividend stripping rules to a share buy-back transaction.
• Acting for a taxpayer in a Federal Court matter concerning the Part IVA general anti-avoidance provisions in the context of a debt forgiveness (with David Lewis). The matter settled before trial.
• BBlood Enterprises Pty Ltd v FCT [2022] FCA 1112 (with David Lewis) – Concerned the application of s 100A (reimbursement agreements) and dividend stripping rules to a share buy-back transaction.
• Acting for the taxpayer in an AAT matter concerning the dividend stripping rules and, in particular, application of the scheme penalty provisions which settled before hearing.
• Providing advice to a superannuation fund in relation to s 177EA (schemes to obtain imputation benefits) and share buy-backs in the context of an ATO review.
• Acting for a group of taxpayers in relation to an ATO audit concerning the thin capitalisation rules and allocation of trust expenses amongst categories of income. The matter was settled with the ATO at audit.
• Lotus Oaks Pty Ltd as trustee for the Bozzo Family Trust v CSR [2021] VSC 388 (led by Greg Davies QC) – Concerned the land tax exemption for primary production land.
• Acting for a taxpayer in relation to a disputed R&D claim (with Paul Jeffreys). The matter was settled before trial.
• Acting for the taxpayer in a Federal Court matter concerning a claim for rectification which would have reduced the amount of tax payable (led by Charles Scerri QC). The matter settled before trial.