John Middleton is a member of the Brisbane Taxation team where he specialises in providing technical tax advice to major corporate and government clients across property, infrastructure, mining, and energy sectors.
He has undertaken a wide range of tax and commercial work relating to stamp duty, income tax, capital gains tax (CGT), and goods and service tax (GST).
Over the course of his career, John has worked for government and quasi-government clients in relation to the Tax Equivalence Regime and making ex gratia stamp duty relief applications, as well as understanding the application of the corporate reconstruction provisions. Within John's broad commercial experience, he also advises clients on the buying and selling of businesses, and is a great source of advice on Small and Medium Enterprises (SME) looking to restructure for better profitability, tax advantages and business asset protection.
John is a Chartered Tax Advisor and holds Master degrees in both Law and Taxation.
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Airport Link: John provided advice on tax and duty issues that arose out of the structuring of the Airport Link toll road in Queensland. He also provided similar advices in respect of restructure proposals considered in relation to the project.
Mining: John provides advice on taxation matters, GST and duty to a number of private and listed mining and energy companies, including Australia Pacific LNG, Antofagasta Plc and Glencore Limited.
Projects Queensland: John advised in relation to transactional taxes on various sales and disposals, including the potential impact of Division 250 of the Income Tax Assessment Act (ITAA), in relation to seven central business district properties and the 1 William Street development.
State of Queensland: John advised the State Government on a wide range of GST issues related to development of the athletes' village ahead of the 2018 Commonwealth Games.
Brisbane Airport Corporation: advising the Brisbane Airport Corporation on uncommon taxation and duty issues surrounding terminal leases and property development.
Queensland Water: John has provided taxation structuring advice to the Department of Energy & Water Supply on the proposal to transfer eight channel irrigation schemes in Queensland from SunWater to local ownership and management. The irrigation assets have an estimated value of up to AUD1.5 billion, and was listed in Chambers 2014 as a Clayton Utz work highlight.
Morgan Stanley Commodities: John provided stamp duty, GST and income tax advice in respect of the acquisition and development of diesel storage port facilities in Queensland.