I also assist clients in their dealings with revenue authorities when seeking rulings and exemptions, and in addressing investigations and disputes.

I enjoy working closely with clients to meet their commercial objectives. I explain complex tax and stamp duty issues in a manner that is easy to understand, and add value by assisting clients structure their investments effectively from a tax and commercial perspective.

Career highlights

• Ascendas Real Estate Investment Trust – advised on its $1.013 billion acquisition of GIC’s and Frasers Property Australia Pty Limited’s Australian logistics property portfolio
• Salter Brothers Hotel Group – advised on a diverse range of matters including its $500 million hotel portfolio acquisition from Eureka Funds Management, including the InterContinental Melbourne, Crowne Plaza Melbourne, Crowne Plaza Coogee Beach, Crowne Plaza Canberra and Holiday Inn Potts Point
• Viva Energy – advised on its acquisition of Liberty Oil's wholesale business and the creation of Liberty Oil's stand-alone retail business
• Vitalharvest – advised on the $185 million IPO of the Vitalharvest Freehold Trust, the first ASX listed agricultural REIT
• The University of Melbourne – advised on the development and construction of the 'Carlton Connect Initiative', a precinct comprising an innovation and industry collaboration hub for the University and a graduate student accommodation facility
• Infratil and NZ Super Fund – advised the consortium of Infratil and NZ Super Fund in relation to the stamp duty implications of their A$640m acquisition of the RetireAustralia retirement village portfolio
• Vicinity Centres – advised Federation Centres on its merger with Novion Property Group, which created Vicinity Centres, Australia's leading fully diversified retail REIT
• Appointed as Chair of the Tax Institute’s Victorian State Taxes Committee. The Committee comprises of state taxation experts who provide strategic direction across new (and proposed) legislation, new cases and State Revenue Office views, duties, land tax and payroll tax matters

• Bill released – Commercial and industrial property tax
  

  The Victorian Government is proceeding with a significant reform to the taxation of commercial and industrial properties from 1 July 2024.

• Commercial and industrial stamp duty reform in Victoria
  

  Further details released for planned transition from stamp duty to an annual tax for commercial and industrial properties from 1 July 2024.

• Victorian State Budget – Important Duty and Land Tax Changes for 2019
  

  The State Taxation Acts Amendment Bill 2019 (Vic), introduced to Parliament on 27 May 2019, contains numerous important changes to Victoria's stamp duty and land tax laws.

   

• Victorian State Budget: Stamp duty and land tax changes for 2020-21
  

  While this year's Victorian Budget is highly ambitious and wide-ranging on the spending side, stamp duty and land tax changes are limited in comparison. We set out a summary of the key changes and what these mean for business.

• Victoria introduces windfall gains tax and build-to-rent land tax concession
  

  On 12 October 2021, the Victorian Government introduced the long-awaited legislation containing the new 'windfall gains tax' and the build-to-rent land tax concession. In this alert, we note the key features of what is one of the most significant pieces of state tax legislation in recent years.

• Significant Queensland land tax increases for 2019-20
  

  The Revenue and Other Legislation Amendment Act 2019 (Qld), which followed the Queensland State Budget for 2019-20, contains many important changes to Queensland's state taxes. Our update sets out the key land tax changes effected by the Amendment Act.

• Melton Highway – is default interest for a delayed settlement dutiable?
  

  The recent decision of the Victorian Supreme Court (VSC) in Commissioner of State Revenue v 1043 Melton Highway Pty Ltd [2020] VSC 820 partially reverses an earlier VCAT decision. By holding that default interest for a delayed settlement, may in certain circumstances form part of the dutiable consideration for the transfer of land, the VSC's decision gives rise to important questions for even the most basic conveyancing matters.

• What constitutes 'consideration' for the transfer of 'dutiable property'?
  

  The recent Victorian Civil and Administrative Tribunal decision in 1043 Melton Hwy Pty Ltd v Commissioner of State Revenue (Review and Regulation) (Corrected) [2020] VCAT 396 revists the critical concept of what constitutes 'consideration' for the transfer of 'dutiable property'. We summarise the key takeaways of the case.

• Victorian State Budget Update 2021/2022
  

  Following a year of significant tax concessions and stimulus spending in response to COVID-19, the 2021/2022 Victorian State Budget adopts a clear revenue-raising focus.

• Capital raisings: VCAT decision puts spotlight on landholder duty risks
  

  VCAT's recent decision on landholder duty increases risk and uncertainty for capital raisings.

• Victorian State Budget – Big stamp duty and tax changes from 2024
  
• New Queensland stamp duty exemptions for small business restructures
  

  The Queensland Office of State Revenue has issued a public ruling which sets out a welcome (albeit limited) suite of transfer duty and vehicle registration duty exemptions targeted at restructures undertaken by 'small business entities'.

• Queensland Land Tax changes - Important Update
  

  The Queensland Government has announced that it will introduce guidelines to exempt certain taxpayers from the foreign owner land tax surcharge that was introduced by the Revenue and Other Legislation Amendment Act 2019 (Qld).

   

• Vitalharvest’s A$185 million ASX listing
  MinterEllison advised Vitalharvest on the A$185 million IPO of the Vitalharvest Freehold Trust on the ASX.
  
  
• Stamp duty abolition now only a first home buyers' election
  

  This week the NSW 2022 Budget was handed down, which set out the proposed rollout of the much anticipated property tax. Rather than being a 'once in a generation change to our property tax system', it is a change that only impacts first home buyers.

• Queensland - Exemption Guidelines for Foreign Owner Land Tax Surcharge
  

  More than 12 months after the introduction of a 2% land tax surcharge for ‘foreign companies’ and trustees of ‘foreign trusts’, the Queensland Government has finalised guidelines to exempt certain entities. We outline what this means for affected taxpayers.

• Victorian land tax – significant changes unveiled
  

  Victoria is to prohibit land tax / WGT sharing on sales and to expand the vacant residential land tax regime.

• Queensland announces tax concessions for Build-To-Rent projects
  

  Queensland announces 50% land tax cut and foreign investor exemptions for eligible Build-To-Rent projects featuring affordable housing component from 1 July 2023.