Joel practices in taxation law and commercial law.
Before coming to the Bar, Joel was a Director with KPMG Law, where he specialised in tax disputes. Joel previously worked in KPMG's tax advisory practice. He joined KPMG in 2005 and was based in London before relocating to Sydney in 2012.
Joel is a member of the Institute of Chartered Accountants of Scotland, a fellow of the Chartered Institute of Taxation (UK), and an associate of the Tax Institute of Australia. He holds a Juris Doctor degree from Sydney Law School, where he received prizes for individual subjects and overall performance, graduating joint second in his class. In 2017 he won the Australian and international rounds of the Philip C. Jessup International Law Moot Court Competition.
Since coming to the Bar, Joel has been briefed by taxpayers and the Commissioner in various disputes (led by David Bloom QC, John de Wijn QC, Helen Symon QC, David Batt QC and Eugene Wheelahan QC), including with respect to:
- the application of s 207-150(1)(e) (dividend stripping) to various share buy-back transactions;
- the application of s 100A (reimbursement agreement) to the same transactions;
- the application of Part IVA and the NALI rule (s 295-550) to a transaction involving an SMSF investor;
- the application of the transfer pricing rules (Div 13, Subdiv 815-A and Subdiv 815-B) to various transactions between members of an S&P 100-listed group;
- the application of the thin capitalisation rules to a financial transaction;
- the residency of the head company of a consolidated group;
- the imposition and remission of penalties and shortfall interest charge; and
- the availability of legal professional privilege.
Joel has also been briefed to advise on various issues of tax and commercial law (led by John de Wijn QC, David Batt QC and Eugene Wheelahan QC, and unled), including with respect to:
- the application of interest withholding tax and the hybrid mismatch integrity rule (Subdiv 832-J) to a factoring arrangement;
- the source of income derived by individual non-residents, the availability of treaty relief, and the application of superannuation guarantee charge and payroll taxes;
- the application of various anti-avoidance provisions (including ss 45A and 45B, s 177EA, and the CFI streaming provisions) and the TARP test to a share buy-back transaction;
- the application of the consolidation and MEC group rules, the continuity of ownership test, and various anti-avoidance provisions (including Part IVA, the indirect value shifting rules, and the commercial debt forgiveness rules) to a group restructure; and
- the construction of a contract of guarantee.
Joel read with Melanie Baker. His senior mentor is Eugene Wheelahan QC.
Please click here to view Joel's profile on the List A Barristers website.