I have over 20 years' experience advising Australian and foreign companies, government departments, statutory authorities, charities and superannuation and infrastructure funds. 

Career highlights

• Salter Brothers: Advised on the GST aspects on their investments, including the acquisition of a hotel portfolio in Victoria, NSW, the ACT and Queensland
• Amazon: Advised on GST issues and cross-border issues
• Transurban: Advised on GST issues arising from developing and operating toll road projects
• Foresight group: Advised the Group on the GST aspects of financing for solar farms
• Suncorp: Advised on credit card arrangements
• Serengeti Asset Management: Advised on GST associated with receivables financing
• Vicinity Centres: Advised Federation Centres on the A$22bn merger with Novion Property Group, and on operational GST issues post-merger
• Kajima Corporation: Advised Kajima Corporation on its majority acquisition of Australian property and construction group, Icon Construction.

I am the current chair of the Tax Institute of Australia's GST committee and a member of the ATO's GST Stewardship Group.

• High Court GST case impacting government entities
  

  The High Court's decision in Hornsby Shire Council v Commonwealth of Australia [2023] HCA 19 is a win for the Commonwealth and the States, but raises questions regarding their ability to enforce standard GST gross-up clauses.

• COVID-19: JobKeeper payments and the decline in turnover test
  

  The ATO has released LCR 2020/1 JobKeeper Payment – decline in turnover test (LCR) providing detailed guidance on  what should be included or excluded from the calculation of the decline in turnover test included in the JobKeeper Rules.

• New Supplemental Annual GST Return to be lodged with the ATO
  

  Taxpayers in the Top 100 and 1,000 Justified Trust population now required to lodge Supplemental Annual GST Returns, in addition to existing GST compliance obligations.

• Proposed budget reforms to GST
  

  Proposed government reforms to GST will change the way GST operates on the sale of new residential premises and subdivisions.

• New ATO position on Bundled Power Purchase Agreements
  

  The ATO's new GST position on Bundled Power Purchase Agreements represents risks and opportunities for Generators and Off-takers.