Sam practises in commercial litigation, tax and administrative law.

Sam acts in a broad range of commercial disputes including contract, corporations, insolvency, bankruptcy and lending and debt matters.  He has considerable experience in regulators' civil penalty proceedings, and has acted for clients and professional advisors in various solicitor and accountant professional indemnity matters.

Sam holds a Master of Tax and is a Fellow of the Tax Institute.  He acts in taxation review and appeal proceedings in all jurisdictions.  He has advised in numerous complex audits, including cross-border finance, Part IVA and transfer pricing matters.  He regularly provides advice and settles objections in income tax, indirect taxes, state taxes and superannuation matters.  He advises and has appeared in proceedings under the 'promoter penalty' provisions. 

He practises in superannuation (including SMSF) and trust matters, and has advised and appeared in a range of superannuation disputes including taxation audit, review and appeals and complaints to the Superannuation Complaints Tribunal. 

Sam also acts in judicial review, FOI and merits review proceedings, including tax practitioner disciplinary and regulatory proceedings.

Some recent cases:

• AJ & PA McBride Pty Ltd and FCT [2020] AATA 1909 (accelerated depreciation - primary production).
• Chadbourne and FCT [2020] AATA 2441 (deductibility and taxation of discretionary trusts).
• Deputy Commissioner of Taxation v Buzadzic [2019] VSC 141 (constitutional law – conclusive evidence and ‘no invalidity’ provisions – whether interference with exercise of federal jurisdiction by State Supreme Court).
• Director, Consumer Affairs Victoria v Wens Bros Trading Pty Ltd [2019] FCA 39 (product safety – civil penalties).
• Darebin RSL Sub-Branch Inc v Darebin CC [2019] VCAT 568 (gaming machine entitlements – review of Commission decision to allow increase).  
• Song v Commissioner of Taxation [2018] FCA 840 (legal professional privilege) (with C Horan QC).
• Cannon v Statewide Secured Investments [2018] FCA 954 (appeal - bankruptcy - discretion to go behind judgment) (with M Scott QC).
• Director, Consumer Affairs Victoria v Daiso Industries (Australia) Pty Ltd [2017] FCA 1488 (product safety - civil penalties - injunctive relief) (with H Symon QC).
• Point Cook Community Entertainment Facility Pty Ltd v Geelong Football Club [2017] VSC 313 (construction of commercial lease).
• Bannon v Nauru Phosphate Royalties Trust [2016] VSC 425; [2017] VSC 284 (foreign state immunity) (with W Harris QC).
• Statewide Secured Investments Ltd v Cipcon & Ors [2016] VCC 18 (mortgagee recovery proceeding involving a defence of estoppel and merger) (with M Scott QC).
• Acted for large professional services firm in professional negligence claim relating to tax advice on corporate group restructure (Supreme Court of Victoria) (with M Moshinsky QC).
• Argus v FCT (Federal Court – superannuation – appeal from objection decision refusing tax exemption for current pension income) (with J Batrouney QC).
• Highlass Investments Pty Ltd v FCT (Federal Court – application of general anti-avoidance provisions to corporate group restructure) (with S Sharpley QC).
• FCT v Barossa Vines Ltd [2014] FCA 20 (civil penalty proceeding) (with H Symon QC).
• FCT v Ludekens [2013] FCAFC 100 (civil penalty proceeding) (with DMJ Bennett QC and P Sest QC); [2013] FCA 142 (with H Symon QC and P Sest).