Nick Dodds

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, tax residency, 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:

• ART proceedings concerning default assessments and residence, involving treaty interpretation and matters of foreign law (unled, instructed by Norton Rose Fulbright Australia)
• judicial review proceedings concerning a notice to give security (unled, instructed by the Commissioner)
• to advise large financial services licensees on the application of Part IVA and other provisions to  use of derivative instruments in the context of disputes (with Eugene Wheelahan KC, instructed by Corrs Chambers Westgarth)
• to advise the Commissioner on various matters relating to a transfer pricing dispute (with Chloe Burnett SC and Michael Cosgrove, instructed by Gadens)
• to advise a multinational resources company in a capital-revenue dispute (with Eugene Wheelahan KC and Claire Horan)
• reviews of decisions of the Tax Practitioners Board and contested interlocutory applications (e.g., [2023] AATA 2066)

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.

Examples of matters in which Nick was involved as a solicitor include:

• 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.
  

Commercial

Nick is also experienced in general commercial 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 big four 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.