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. He has a Master of Tax from the University of Melbourne, and, in 2020, Nick was listed in Doyle's Guide as a rising star in tax in Australia.
Since coming to the Bar, Nick has been engaged in both litigious and advisory matters involving issues such as transfer pricing, the consolidation rules, the employee-contractor distinction, capital gains tax, State duties, GST and Division 7A. His clients have included listed and multinational groups, small and medium enterprises, high net worth individuals, and the Commissioner of Taxation.
Prior to coming to the Bar, Nick was a senior associate in the tax team at Thomson Geer, specialising in federal and State tax advice and disputes. 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;
- appearing in compulsory interviews;
- 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.
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 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 and his senior mentor is Eugene Wheelahan QC.
