Mark Friezer specialises in tax law. He brings to the firm a detailed knowledge of Australian tax law, including taxation of financial instruments and transactions, corporate tax, trust taxation, capital gains tax, and treaties.

His extensive understanding of business tax reform comes from his participation in various government consultation committees.  Mark is the 2013 National Chairman of the Law Council of Australia Tax Committee and also a member of the National Tax Liaison Group (NTLG).  He is a member of the Board of Taxation Advisory Panel.

Mark Friezer is an expert in Australian tax law, particularly that relating to the taxation of financial instruments and transactions.

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Expertise

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Structured Products

Australia Pacific LNG (APLNG): advised APLNG on the taxation implications associated with financing for the $35 billion LNG project in Gladstone, Queensland.

 

Barrick Gold Corporation: acted for Barrick Australia in raising US $1.25 billion in 2 tranches pursuant to Rule 144A from the US capital markets. This issue was successfully completed on an extremely tight timetable and involved implementation of an exchange note based structure.

 

Singtel Optus: advised Singtel Optus, Australia's second largest telecommunications company, on its issue of US$500 million 10-year Regulation S EMTNs.

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Securitisation

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Mergers and Acquisitions

Barrick Gold acquisition of Equinox Minerals: acted as Australian counsel to Barrick Gold Corporation, the world's largest gold miner, on its successful A$7.1 billion bid to acquire ASX and TSX listed Equinox Minerals Limited.

Barrick Gold Corporation:
advised Barrick Gold on its acquisition and integration of the Place Domer into its Australian operations. Tax advice included complex integration issues such as tax consolidations and capital gain tax.

Advised on the tax implications of numerous significant cross-border financing arrangements including:

  • the PBL/CVC restructuring of media assets into joint venture vehicle;
  • the unsuccessful bid for Qantas;
  • the BHP bid for Rio Tinto;
  • the financing of the acquisition of Multiplex by Brookfield.

$7 billion takeover of Alinta: advised in relation to the $7 billion takeover of Alinta by a consortium comprising Babcock & Brown Infrastructure, Babcock & Brown Power and Singapore Power International

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Taxation

Australia Pacific LNG (APLNG): advised APLNG on the taxation implications associated with financing for the $35 billion LNG project in Gladstone, Queensland.

Barrick Gold Corporation: advised Barrick Gold on its acquisition and integration of the Place Domer into its Australian operations. Tax advice included complex integration issues such as tax consolidations and capital gain tax.

Advised on the tax implications of numerous significant cross-border financing arrangements including:

  • the PBL/CVC restructuring of media assets into joint venture vehicle;
  • the unsuccessful bid for Qantas;
  • the BHP bid for Rio Tinto;
  • the financing of the acquisition of Multiplex by Brookfield.

$7 billion takeover of Alinta: advised in relation to the $7 billion takeover of Alinta by a consortium comprising Babcock & Brown Infrastructure, Babcock & Brown Power and Singapore Power International

See Taxation

Taxation Disputes

The Hunger Project: Mark acted for The Hunger Project, a not-for-profit company that forms part of a network of The Hunger Project entities, in its dispute with the ATO. It was seeking endorsement as a public benevolent institution from the Commissioner, which would lead to an exemption from fringe benefits tax. This was refused.

In an important decision for charitable organisations that are not directly involved in providing relief on the ground to those in poverty or distress, but whose main focus is raising funds to help those who are in need, the Full Federal Court held that The Hunger Project was a public benevolent institution, paving the way for not-for-profit organisations that are engaged in fundraising activities to seek endorsement as public benevolent institutions.

See Taxation Disputes

Knowledge

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