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Andrew is acknowledged as one of Australia's best tax lawyers. He is an expert in indirect taxation, with a particular specialty in complex GST issues.

He is called upon to advise on all aspects of the GST for any major projects or transaction. He advises clients on financial structuring (including securitisation), property dealings and commercial transactions. Andrew has particular experience in conducting and managing disputes with revenue authorities.

Although Andrew's practice is primarily focused on GST, he is a notable expert on various tax issues including income tax, payroll tax, fringe benefits tax and R&D tax incentives. Before joining Clayton Utz, Andrew worked at a major accounting firm.

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Expertise

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Taxation

Andrew has been involved in some of the most significant government, financing and corporate transactions in Australia. These include:

Macquarie Bank: Andrew advised on Macquarie's acquisition of the Esanda dealer finance portfolio from ANZ for $8.23 billion. We advised on the income tax, stamp duty and GST implications of the transaction.

China Investment Corporation (CIC): Andrew advised CIC on its landmark over A$2 billion investment in Australian commercial property via its acquisition of the Investa Property Group (Investa) office tower portfolio, working alongside investment banks Morgan Stanley and UBS.

Roads and Maritime Services (RMS): Andrew acted in relation to the Cross City Tunnel, Western Sydney Orbital and the Lane Cove Tunnel on GST and taxation issues.

Investa Commercial Property Fund (ICPF): Andrew advised on the acquisition of Investa Office Management Holdings (owner of Investa Office Management (IOM or the Platform) from Morgan Stanley Real Estate Investing. Matter value $2.62 billion. The team were ICPF's lead tax advisers, including advising on tax structuring and undertaking tax due diligence.

OnePath Custodians Pty Limited / Oasis Funds Management Limited: Andrew led the team advising ANZ Wealth in respect to the outsourcing of the administration of the bulk of the group's investment and superannuation wrap platforms. This project involved extensive advice on all aspects of the outsourcing including structuring, regulatory advice, documentation and process.

It is demonstrative of the future direction of the financial services sector, as financial institutions start to rethink their current operations in the contract of rapid development of technology capabilities and of the shifting capabilities of users.

Barrick Gold Australia: Andrew advised Barrick Gold Australia on the Australian income tax, GST and stamp duty implications arising from the strategic partnership with Zijin Mining Group Co. The advice given assisted Barrick in establishing their presence in Papua New Guinea and access resources in that market. The transactions were completed successful, dealing with the significant cross border tax issues that were presented.

Western Sydney University (WSU): Andrew advised WSU on GST , GST withholding and land tax issues underpinning the investment return of the Project Delivery Agreement between WSU and Mirvac for the redevelopment of WSU's Bankstown campus at Milperra, NSW. As well negotiation of related commercial aspects of the Project Delivery Agreement.

AMP Capital Investors Limited (AMP): Andrew advised AMP on the restructuring of ownership and management of some of the best performing shopping centres in the country, valued at over $1.75B. It involved a number of joint venture assets co-owned by AMP Group managed funds with Westfield Group managed funds. The transaction was extremely complex, and required numerous internal and regulatory approvals.

NSW Government: advising on the development of the new Sydney International Convention Exhibition and Entertainment Precinct.

Virgin Australia: successfully overturned assessments and private rulings issued by the Commissioner of Taxation that had denied exemption for employee car parking at airports.

Origin Energy: acted on the acquisition of the Eraring Energy assets by Origin Energy from the NSW Government and related transaction.

Macquarie Bank: a pastoral fund was established by the bank, aimed at attracting over $200M from the wholesale superannuation industry. This fund will purchase large scale sheep and cattle properties. Andrew advised on the taxation aspects of the fund.

Australia Pacific LNG: strategic advice on development of CSG assets in Queensland on GST, Petroleum Royalties and Portable Long Service Leave issues.

Darling Harbour Live Project (INSW and SHFA): Andrew advised since project inception and assisted the NSW Government with structuring advice on the GST and cashflow implications.

Department of Defence: Andrew was involved in the negotiation, documentation and settlement of numerous Defence procurement matters from a GST perspective.  Andrew has been involved in the negotiation, documentation and implementation of housing projects for Defence as well as working closely with the Australian Government Solicitor on the GST consequences of unwinding procurement arrangements with external contractor.

NSW Department of Housing: Andrew advised the Government in relation to the structuring and planning of major developments and its day to day activities.  In particular, the implementation of GST and the GST aspects of many of the Department's major projects including the Minto redevelopment, Boarding Houses projects, Community Housing projects and the Department's involvement with Community Housing providers and the establishment of new Affordable Housing initiatives.

NSW Health: Andrew provided strategic GST advice to NSW Health in relation to the contractual arrangements with Area Health Services for the development and maintenance of infrastructure.

NSW Government Departments: Andrew provided advice to various NSW Government departments on GST and public private partnerships, disputes between NSW Government Departments and Commonwealth revenue authorities, advice on Government funded development projects and advice on consequences of proposed legislative and regulatory amendments.

See Taxation

Taxation Disputes

ABC Refinery (Australia) Pty Ltd: acted for ABC Refinery against the Commissioner of Taxation in relation to the Commissioner's decision to withhold a refund of approx. $7m without assessment.

Virgin Australia: successfully overturned assessments and private rulings issued by the Commissioner of Taxation that had denied exemption for employee car parking at airports.

See Taxation Disputes

Asset Finance

AMP Capital Investors Limited (AMP): Andrew advised AMP on the restructuring of ownership and management of some of the best performing shopping centres in the country, valued at over $1.75B. It involved a number of joint venture assets co-owned by AMP Group managed funds with Westfield Group managed funds. The transaction was extremely complex, and required numerous internal and regulatory approvals

Origin Energy: acted on the acquisition of the Eraring Energy assets by Origin Energy from the NSW Government and related transaction.

See Asset Finance

Energy and Resources

Origin Energy: acted on the acquisition of the Eraring Energy assets by Origin Energy from the NSW Government and related transaction.

Australia Pacific LNG: strategic advice on development of CSG assets in Queensland on GST, Petroleum Royalties and Portable Long Service Leave issues.

See Energy and Resources

Project Finance

NSW Government: advising on the development of the new Sydney International Convention Exhibition and Entertainment Precinct.

Roads and Maritime Services (RMS): Andrew acted for the RMS in relation to the Cross City Tunnel, Western Sydney Orbital and the Lane Cove Tunnel on GST and taxation issues.

Australian Rail Track Corporation (ARTC): Andrew was extensively involved in Commonwealth infrastructure projects, having acted for the Australian Rail Track Corporation on the Adelaide to Darwin rail link and the leasing arrangements to take over the NSW rail network.

See Project Finance

Property Finance

China Investment Corporation (CIC): Andrew advised CIC on its landmark over A$2 billion investment in Australian commercial property via its acquisition of the Investa Property Group (Investa) office tower portfolio, working alongside investment banks Morgan Stanley and UBS.

AMP Capital Investors Limited (AMP): Andrew advised AMP on the restructuring of ownership and management of some of the best performing shopping centres in the country, valued at over $1.75B. It involved a number of joint venture assets co-owned by AMP Group managed funds with Westfield Group managed funds. The transaction was extremely complex, and required numerous internal and regulatory approvals.

Macquarie Bank: a pastoral fund was established by the bank, aimed at attracting over $200M from the wholesale superannuation industry. This fund will purchase large-scale sheep and cattle properties. Andrew advised on the taxation aspects of the fund.

See Property Finance

Securitisation

See Securitisation

Government Services

NSW Government: Andrew advised on the development of the new Sydney International Convention Exhibition and Entertainment Precinct.

Darling Harbour Live Project (INSW and SHFA): Andrew advised since project inception and assisted the NSW Government with structuring advice on the GST and cashflow implications.

Department of Defence: Andrew was involved in the negotiation, documentation and settlement of numerous Defence procurement matters from a GST perspective.  Andrew has been involved in the negotiation, documentation and implementation of housing projects for Defence as well as working closely with the Australian Government Solicitor on the GST consequences of unwinding procurement arrangements with external contractor.

NSW Department of Housing: Andrew advised in relation to the structuring and planning of major developments and its day to day activities.  In particular, the implementation of GST and the GST aspects of many of the Department's major projects including the Minto redevelopment, Boarding Houses projects, Community Housing projects and the Department's involvement with Community Housing providers and the establishment of new Affordable Housing initiatives.

NSW Health: Andrew provided strategic GST advice to NSW Health in relation to the contractual arrangements with Area Health Services for the development and maintenance of infrastructure.

NSW Government Departments: Andrew provided advice to various NSW Government departments on GST and public private partnerships, disputes between NSW Government Departments and Commonwealth revenue authorities, advice on Government funded development projects and advice on consequences of proposed legislative and regulatory amendments.

See Government Services

Knowledge

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