Nick Dodds

Nick is a specialist in taxation law.

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 and the Commissioner of State Revenue for Victoria, 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 reviews of decisions of the Board. Examples of matters in which Nick is currently briefed include:

• various ART proceedings concerning default assessments and residence, involving treaty interpretation and matters of foreign law
• to advise large financial services licensees in disputes with the Commissioner concerning the qualified person rules and the application of Part IVA in relation to the use of derivative instruments (with Eugene Wheelahan KC, instructed by Corrs Chambers Westgarth)
• various VCAT proceedings concerning the availability of primary production land and principal place of residence exemptions, for the Commissioner;
• to advise the Commissioner on constructional issues in the GST Act in a dispute (with Melanie Baker KC);
• Federal Court proceedings concerning the tax treatment of the profits of a sale of real property and the application of Part IVA (with Frank O'Loughlin KC and Angela Lee, instructed by Challenger Law)
• reviews of decisions of the Tax Practitioners Board and contested interlocutory applications (e.g., [2023] AATA 2066, [2025] ARTA 2379, [2026] ARTA 564)

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.

Nick read with Melanie Baker KC and his senior mentor is Eugene Wheelahan KC.