M E M B E R P R O F I L E S

Transcription

1 MEMBER PROFILES

2 President s Foreword I am delighted to present the second edition of this booklet, which has circulated widely and has received a very positive response. Barristers have traditionally provided a source of independent advice, which clients and their advisers have found invaluable. A quick scan of a few pages reveals a range of well known and highly qualified members of counsel, each of whom is available to advise clients, navigate tax controversies and appear in court and in alternative dispute resolution forums. Collectively, the Tax Bar Association members have expertise in every market segment and across all Australian jurisdictions. This booklet demonstrates the quality of our members experience and highlights the remarkable value proposition that briefing counsel can represent for solicitors, accountants and clients. I hope that it continues to be an essential directory on every tax manager and adviser s bookshelf. Michael Flynn QC President, Tax Bar Association

3 William Alstergren QC* BA, LLB (Melb), LLM Admitted to Practice: 2 September 1991 Signed Victorian Bar Roll: 28 November 1991 Appointed as QC/SC: 27 November 2012 Will Alstergren QC has a substantial Federal Court, High Court and Supreme Court practice in taxation law and general commercial law, including corporations, equity and trusts, as well as revenue law. Will is also the past chairman of the Victorian Bar and Vice President of the Australian Bar Association. Before coming to the Bar, Will was a stockbroker in New York and London Clerk: alstergren@vicbar.com.au Room 2205 Aickin Chambers Melanie L Baker* LLB (Hons) (Melb), BSc, MTax (UNSW), CTA Admitted to Practice: 28 April 2003 Signed Victorian Bar Roll: 20 May 2010 Melanie Baker has practised in tax for over 15 years. As a barrister, she regularly advises, and appears on behalf of, taxpayers and the Commissioner of Taxation, as either sole or junior counsel. Before joining the Victorian Bar in 2010, she was a senior associate in the tax group of Allens Arthur Robinson (now Allens Linklaters). Melanie was also a senior fellow of the University of Melbourne when she taught in the university s postgraduate tax program Clerk: Melanie.Baker@vicbar.com.au Room 0923 Melanie is experienced in dealing with all stages of taxation audits and disputes across a range of tax issues, including transfer pricing, consolidations, debt-equity, Part IVA, R&D, the taxation of trusts, and GST. Melanie is also experienced in alternative dispute resolution, having represented parties in early neutral evaluations, conciliations and mediations. Melanie is a Chartered Tax Adviser with the Tax Institute and is a member of a number of the Tax Institute s technical sub-committees. Melanie was also awarded the Deloitte Touche Tohmatsu Prize for the best postgraduate student in the Taxation of Corporate Finance, while completing her Master of Tax.

4 Jennifer J Batrouney QC* LLB (Hons) (Melb), BComm (Melb) Admitted to Practice: 7 April 1988 Signed Victorian Bar Roll: 30 May 1991 Appointed as QC/SC: 28 November Clerk: battdj@vicbar.com.au Room 0608 Douglas Menzies Chambers Jennifer is a highly respected and sought after advocate and advisor. She has had extensive experience in appearing before the High Court, the Federal Court and the superior State courts mainly in revenue matters. With over 20 years experience at the Bar (including 15 years as a silk), Jennifer is a trusted advisor to a range of large corporate clients. In addition to general income tax and R&D matters, she has vast experience in advising in relation to GST, FBT, pay-roll tax, land tax and other State taxes. Jennifer is known for her collaborative approach to conducting major complex tax litigation, as well as for her clear and concise commercial opinions. She has a substantial practice in equity and trusts, particularly in the not-for-profit sector. She has assisted numerous not-for-profit entities to obtain or retain their tax concession charity status. Jennifer is immediate past President of the Tax Bar Association, a director of the Law Council of Australia and President of the Victorian Bar. She has sat on the Law Council of Australia s Tax Committee since 1991 and sits on the ATO Public Advice and Guidance Panel. Jennifer is also a member of the Melbourne Law School Advisory Council. David J Batt QC* LLM (Cantab), LLB (Hons) (Melb), BComm Admitted to Practice: 11 April 1994 Signed Victorian Bar Roll: 28 May 1998 Appointed as QC/SC: 25 November 2010 David practises in the Federal Court, state supreme courts, and the High Court in commercial law generally, including taxation and revenue matters. He was admitted to the Victorian Bar in 1998 and took silk in He has appeared in a range of complex taxation and revenue matters during his 17 years as a barrister, including ANZ Banking Group Ltd v Konza and Commissioner of Taxation (2012) 206 FCR 450 and Bamford v Commissioner of Taxation (2009) 176 FCR Clerk: battdj@vicbar.com.au Room 3818 Ninian Stephen Chambers He has particular expertise in matters involving valuation issues. In this regard, most recently he appeared as senior counsel for the successful taxpayer in Regis Aged Care Pty Ltd v Commissioner of State Revenue [2015] VSC 279. He has advised both private and governmental clients in relation to numerous significant taxation and revenue disputes and matters. Before joining the Bar, David was a solicitor in the commercial litigation department of what was then Arthur Robinson & Hedderwicks, now Allens Linklaters. *Liability limited by a scheme approved under Professional Standards legislation

5 Philip Bender* BComm, LLB (Hons), PhD, GradDipLegPrac, GradDipICAA, Chartered Accountant Admitted to Practice: 27 May 2005 Signed Victorian Bar Roll: 21 May Clerk: Room 0514 Dr Philip Bender has experience in federal and state taxation and superannuation, administrative law and commercial law. He is also a chartered accountant and was the Victorian candidate of his year in the Institute of Chartered Accountants programme. Philip regularly acts for the Federal Commissioner of Taxation and the Commissioner of State Revenue, as well as private clients. He has appeared in a number of significant tax and superannuation cases in the High Court, the Federal Court and state courts. Philip s practice has also encompassed a diverse range of advisory work, including advice on audits and objections; stamp duty and other state taxes; GST; international tax; transfer pricing; franking credit issues; anti-avoidance; and tax consolidation. Prior to coming to the Bar, Philip worked at a big four firm for many years. His clients included large companies, superannuation funds, financiers and property trusts. Philip was involved in several tax consolidation projects and many due diligences and restructures. Philip had a particular focus on international tax and advised on numerous cross-border transactions involving countries in Europe, the Americas and Asia. Philip is a contributing author to a book on the taxation of financial arrangements and a book entitled Taxation Reform in Prospect and Retrospect. David Bloom QC LLB (Hons), LLM (Hons) Admitted to Practice: 17 March 1972 Signed Victorian Bar Roll: 8 November 1979 Appointed as QC/SC: 4 November 1987 David Bloom QC holds the degrees of LLB (Hons) and LLM (Hons) from the University of Sydney. He was admitted as a Solicitor of the Supreme Court of New South Wales in 1972 and was employed as a solicitor at Messrs Dawson Waldron, becoming an associate partner there in He was called to the New South Wales Bar in August 1975, becoming one of Her Majesty s Counsel in Clerk: d.h.bloom@vicbar.com.au Room 2203 Aickin Chambers David practises predominantly in the area of revenue law, in which he is considered one of the pre-eminent jurists in Australia. He is the most senior and experienced advocate in his field with over 40 years experience. David practises in all superior court jurisdictions and maintains chambers in both Sydney and Melbourne. He is also a member of the New York Bar and of the Bar of England and Wales.

6 Katherine A Brazenor* BSc (Genetics), LLB (Hons) Admitted to Practice: 13 April 2010 Signed Victorian Bar Roll: 24 October 2013 Katherine has a broad commercial practice and accepts briefs in all areas of commercial and corporate law, including taxation law. Katherine is also a reporter for the Thomson Reuters Federal Law Reports and Federal Court Reports. Before coming to the Bar, Katherine was an associate at the Federal Court, to Justice Gordon in 2011 and to Justice Middleton in Prior to that, Katherine was a litigation solicitor at Arnold Bloch Leibler Clerk: brazenor@vicbar.com.au Since coming to the Bar, Katherine has been briefed to act for and advise various government departments, regulators, companies and individuals. In addition to her general commercial law experience, Katherine s Bachelor of Science (Genetics) equips her to understand and work with complex and technical subject matter. She works diligently with her instructors to secure the best possible outcome in the circumstances on each matter, whether through litigation or commercial negotiation. Room 3303 Aickin Chambers Andrew T Broadfoot SC* BA, LLB (Hons) Admitted to Practice: 1 May 2000 Signed Victorian Bar Roll: 21 November 2002 Appointed as QC/SC: 22 November Clerk: broadfoot@vicbar.com.au Room 2811 Aickin Chambers Andrew Broadfoot appears in trials and appeals involving tax and commercial issues. He is frequently briefed (including by corporate counsel) to advise on the application of revenue legislation and on prospects of success. He accepts briefs from all states and territories and is a member of the Victorian and Western Australian Bar Associations. Since becoming a barrister in 2002, he has appeared in many tax disputes for taxpayers and for revenue authorities in Melbourne, Perth, Sydney and Brisbane. The issues have included the revenue/capital distinction, dividend stripping, Part IVA, capital allowances, foreign exchange losses, residence and source, capital gains, trusts, and petroleum resource rent tax. Andrew has appeared before the Part IVA panel several times, has advised on issues including transfer pricing, trusts, stamp duties and sovereign immunity, and has taught tax subjects at the University of Melbourne. He is one of two junior counsel identified by the Chambers and Partners 2015 Asia Pacific Guide as notable practitioners at the Australian Bar in tax. He is experienced with complex litigation with multiple witnesses and large volumes of documents. Clients can expect to receive independent, strategic and correct advice, in clear language, on time, for an agreed fee if requested. *Liability limited by a scheme approved under Professional Standards legislation

7 Fiona R Cameron* LLB (Hons), GradDipLegPrac Admitted to Practice: 10 December 2013 Signed Victorian Bar Roll: 30 April 2015 Since joining the Bar in April 2015, Fiona has developed a broad commercial and administrative law practice, including in taxation matters. She is regularly briefed to appear in the Federal, Supreme and County Courts, and before the Administrative Appeals Tribunal on Part IVC review matters Clerk: fcameron@vicbar.com.au Room 1218 Before coming to the Bar, Fiona was associate to Justice Pagone of the Federal Court, and to Justices Davies, Bongiorno and Hargrave at the Supreme Court of Victoria, where she gained experience in federal and state revenue cases both at appellate level and at first instance. Fiona accepts briefs to appear and advise in both jurisdictions. Fiona is the specialist tax and regulatory reporter for the Federal Court Reports and an updating author for Thomson Reuters Victorian Courts annotated civil procedure service, and also tutors undergraduate students in public law and statutory interpretation at Monash University. Annette M Charak* BA, LLB (Melb), MTax (Melb) Admitted to Practice: 7 May 1990 Signed Victorian Bar Roll: 3 May 2012 Annette practises in commercial, taxation and administrative law. Since coming to the Bar, she has advised on a range of commercial and tax matters and appeared in various courts and tribunals on diverse commercial matters. Immediately before coming to the Bar, Annette ran her own consultancy, training lawyers, particularly in non-english speaking countries, to improve their written communications. At the same time, she worked in a boutique solicitors practice. She had previously worked at Allen & Overy in Brussels Clerk: annette.charak@vicbar.com.au Room 0101 Annette has edited a broad range of LexisNexis publications, including handbooks on international commercial litigation and on insolvency. She has written on tax and IP and on general tax matters for different publications. Annette is a committee member of the Tax Bar Association, a reporter for the Victorian Reports and the deputy editor of the Victorian Bar News.

8 Cameron J Charnley* BA, LLB (Hons) Admitted to Practice: 8 November 2011 Signed Victorian Bar Roll: 30 April 2015 Cameron practises in a broad range of commercial law, including banking and finance law, insolvency, real property, consumer law and trade practices, and equity and trusts. Prior to coming to the Bar, Cameron gained experience in tax law as a consultant at PricewaterhouseCoopers. Working in the corporate tax team, Cameron advised Australian and foreign large business clients on a range of domestic and foreign income tax issues Clerk: charnley@vicbar.com.au Room 3809 Ninian Stephen Chambers His clients included Top 100 ASX- listed companies and covered a range of industry sectors such as energy and resources, real property, and manufacturing. More recently, Cameron was an associate to his Honour Judge Cosgrave, Judge in Charge of the Banking and Finance List at the County Court of Victoria. Cameron studied at the University of Melbourne and holds a combined Bachelor of Laws (Hons) and Bachelor of Arts with a major in Chinese Mandarin. Mia Clarebrough* BA/LLB, M.Tax Admitted to Practice: 15 February 2011 Signed Victorian Bar Roll: 26 October Clerk: mia.clarebrough@vicbar.com.au Room 0405 Mia practices principally in tax and commercial law. Her tax practice encompasses both federal and state taxes. Prior to coming to the Bar, Mia was a senior associate at Norton Rose Fulbright for 6 years where she advised corporate and government clients on tax, trust law and corporations law matters. She advised on a broad range of income tax, GST and stamp duty issues, with a particular focus on employment-related taxes, equity incentive schemes and the taxation of trusts. Before being admitted to practice as a solicitor, Mia worked in the Corporate and International Tax team at Deloitte for 4 years. There, she developed an in-depth knowledge of direct taxes with a particular focus on tax consolidation, tax losses and the debt and equity rules. She provided compliance and structuring advice, prepared income tax returns and advised on high profile transactions and tax planning strategies for large corporate groups. Mia provides tax and commercial advice to clients and assists in dealings with the Australian Taxation Office and State and Territory Revenue Offices, particularly in relation to ruling requests, objections, position papers and settlement negotiations. Mia advises and appears for both private and government clients. *Liability limited by a scheme approved under Professional Standards legislation

9 Susan M Crennan AC QC BA (Melb), LL.B (Syd), P.G. Dip (Hist) (Melb) Admitted to Practice: 3 September 1979 Signed Victorian Bar Roll: 13 March 1980 Appointed as QC/SC: 28 November 1989 Appointed Queen s Counsel Victoria 1989 Appointed Queen s Counsel NSW 1990 Admitted to the legal profession 1979 Admitted as a barrister in NSW 1979 Admitted as a barrister in Victoria 1980 Admitted as a barrister at King s Inns Dublin 1991 Gray s Inn, London, Master of the Bench (H) Clerk: dido@vicbar.com.au Room 1807 Areas of Practice Arbitration Mediation Neutral Evaluations Gregory J Davies QC* LLB (Hons) (Melb) Admitted to Practice: 1 March 1977 Signed Victorian Bar Roll: 10 March 1977 Appointed as QC/SC: 24 November 1998 Greg Davies QC practises principally in taxation and revenue law, administrative law, commercial law, corporations law and equity and trusts. He has appeared in many long and complex matters in the Supreme Court and Federal Court at trial and appellate levels Clerk: davies@chancery.com.au Room 26xx Chancery Chambers

10 Lucy E Davis* LLM, LLB (Hons), BA, BSc Admitted to Practice: 7 May 2001 Signed Victorian Bar Roll: 30 April Clerk: lucydavis@vicbar.com.au Room 1703 Lucy Davis is a well-respected junior barrister practising in taxation and commercial law. Lucy has over 15 years relevant experience, in both top tier law firm and client environments. Her experience includes advising on, and resolving, international taxation issues. Lucy is available to provide technical, practical and strategic advice drawing on her experience as a key advisor and manager of tax matters including a long running transfer pricing dispute. Her experience includes analysis of corporate wide transactions and profitability of a large complex global companies in the context of the complicated and uncertain legal framework surrounding transfer pricing. She has been involved in strategic case management, evidentiary preparation including selecting and instructing experts preparing independent reports, consideration of impact of Mutual Agreement Protocol meetings and negotiation of Advanced Pricing Agreement. Recently, Lucy appeared in the Court of Appeal in the matter of Mercedes-Benz Australia/Pacific Pty Ltd v Commissioner of State Revenue [2016] VSCA 194 (led by M Flynn QC). John W de Wijn QC* B Juris, LLB (Hons), M Phil Admitted to Practice: 1 December 1975 Signed Victorian Bar Roll: 17 May 1984 Appointed as QC/SC: 25 November 1997 John graduated from Monash University in 1974 with degrees in jurisprudence and law. In 1978 he obtained a Master of Philosophy degree from the University of Southampton, having done a thesis on international tax. After practising as a solicitor for about nine years, John came to the Bar in 1984 and took silk in He has practised predominantly in revenue law Clerk: John served as a Victorian State Councillor of the Taxation Institute of Australia from 1989 to 1997 and again from He was president of the Taxation Institute in John has also been a member of the Taxation Committee of the Law Council. dewijn@vicbar.com.au Room 1606 *Liability limited by a scheme approved under Professional Standards legislation

11 Andrew J de Wijn* BSc, LLB (Hons) (Melb), LLM (Melb) Admitted to Practice: 26 April 2005 Signed Victorian Bar Roll: 3 May 2012 Andrew de Wijn specialises in federal and state tax matters. As well as appearing in courts and tribunals, Andrew provides technical tax advice to clients and assists in dealing with the ATO, particularly in relation to ruling requests and objections as well as settlement negotiations, mediations, etc. Recent areas in which Andrew has provided advice include consolidation issues, transfer pricing, thin capitalisation, debt forgiveness rules, the small business CGT concessions and capital management issues Clerk: Andrew.deWijn@vicbar.com.au Room 2717 Aickin Chambers Before coming to the Bar, Andrew worked for eight years as a solicitor with Greenwoods & Freehills, specialising in income tax for large Australian and multinational businesses. Andrew s work included providing advice, structuring transactions, reviewing and drafting transaction documents, applying for and negotiating rulings with the ATO, and litigation. Andrew has presented in a number of forums, both in Australia and overseas, particularly on the anti-avoidance and tax consolidation rules. In 2008, Andrew was awarded the Graham Hill Taxation Law Prize. Andrew also teaches in the Melbourne Law Masters program and is a Fellow of the Tax Institute. Albert M Dinelli* DPhil, BCL (Oxon), LLB (Hons), BA (Hons) Admitted to Practice: 28 April 2003 Signed Victorian Bar Roll: 24 May Clerk: albert.dinelli@vicbar.com.au Room 3805 Ninian Stephen Chambers Albert Dinelli has extensive taxation and revenue experience, having acted in a number of significant Commonwealth and State matters. As well as his advocacy experience, his advice is also often sought on the taxation consequences of complex commercial transactions in anticipation of corporate restructures. Most significantly, Albert has acted as junior counsel to a number of tax silks, including John de Wijn QC, Mark Moshinsky QC (as his Honour then was) and Stephen Sharpley QC for the Commissioner of Taxation in a number of taxation cases. Before coming to the Bar, Albert was Associate to the Honourable Murray Gleeson AC, the then Chief Justice of Australia. He previously practised as a solicitor with Mallesons Stephen Jaques, and is presently a Senior Fellow at the University of Melbourne. Key Taxation and Administrative Law Matters Attorney-General v Dreyfus [2016] FCAFC 119. Commissioner of State Revenue v Oakbee Pty Ltd [2013] VSC 672. McKenzie v Magistrates Court of Victoria (2013) 33 VR 311. Noza Holdings Pty Ltd v Commissioner of Taxation (2012) 201 FCR 445. Regis Investments Pty Ltd v Commissioner of State Revenue (2012) 88 ATR 392. Cathay Pacific Airways Limited v Assistant Treasurer (2010) 186 FCR 168. Commissioner of Taxation v Burness (2009) 77 ATR 61. Assistant Treasurer v Cathay Pacific Airways (2009) 179 FCR 323.

12 Michael T Flynn QC* LLB (Melb), BComm (Melb), ACA, CTA Admitted to Practice: 4 March 1985 Signed Victorian Bar Roll: 27 May 1993 Appointed as QC/SC: 24 November 2015 Michael Flynn is the president of the Tax Bar Association. Michael has been a member of the Victorian Bar since 1993, specialising in taxation, including GST and state taxes. Michael has experience appearing in the AAT, the Federal Court, the High Court and the Supreme Court of Victoria. He also has a busy advice practice. Michael was president of the Tax Institute in Clerk: michael.flynn@vicbar.com.au Room 1709 Peter Fox QC* Admitted to Practice: 3 March 1975 Signed Victorian Bar Roll: 23 November 1996 Appointed as QC/SC: 26 November Clerk: Peter Fox QC CTA is an experienced tax counsel with an emphasis on capital gains tax, taxation of financial institutions and financial transactions and State taxes. He has appeared in many State taxation appeals including Commissioner of State Revenues (CSR) v Snowy Hydro Ltd, CSR v Australand Ltd and Kameel Pty Ltd v CSR. He has often acted in complex commercial disputes which have a significant associated taxation issue, or which turn on the outcome of significant taxation issues. Peter also advises on GST and customs and excise duties and associated constitutional issues. peterfox@vicbar.com.au Room 1817/19 *Liability limited by a scheme approved under Professional Standards legislation

13 Ben Gauntlett* BCom, LLB (Hons) (UWA), LLM (NYU), DPhil (Oxon) Admitted to Practice: 2 May 2008 Signed Victorian Bar Roll: 23 October 2014 Ben practises in federal and state taxation law, public law and commercial law. Before coming to the Bar, Ben studied as a Rhodes Scholar at the University of Oxford, was counsel assisting the Solicitor-General of the Commonwealth, an associate to the Honourable Kenneth Hayne AC QC of the High Court and a solicitor in dispute resolution at Freehills for four years, where he practised in tax litigation and acted for clients such as BHP Billiton Limited, Chevron Corporation and Woodside Petroleum Limited Clerk: ben.gauntlett@vicbar.com.au Room 1720 Since coming to the Bar in 2014, Ben has provided tax law advice and appeared in relation to litigation concerning Bell Resources Corporation Limited worth over 1 billion dollars in the High Court of Australia, land valuation appeals in the Victorian Civil and Administrative Tribunal and represented a party in a dispute concerning GST. Ben has taught taxation law at Trinity College at the University of Melbourne where he is a resident tutor. Ben is a member of the Victorian and Western Australian Bars. John S Glover* BA (Hons), LLB (Hons)(Melb), BCL (Oxon), PhD (Mon), FTIA Admitted to Practice: 2 April 1979 Signed Victorian Bar Roll: 22 November 1984 Professor Glover is a barrister practising in Melbourne and teaches in the Graduate School of School of Business & Law at RMIT University. He practises in the commercial area, with particular emphasis on trusts and taxation. John has appeared in state Supreme Courts, the Federal Court of Australia and the High Court of Australia Clerk: jglover@vicbar.com.au Room 0520 Owen Dixon Chambers East He is the sole author of the texts Equity, Restitution & Fraud (LexisNexis, Sydney, 2004), Commercial Equity: Fiduciary Relationships (Butterworths, Sydney, 1995) and Fraud, Insolvency and Civil Wrongs: Property Rights in Common Law Legal Systems (Dosije, Belgrade, 2011) (in Serbian translation). He is a co-author of Ford & Lee: The Law of Trusts 4th edn (2010) (looseleaf and online) and has written over 60 book chapters and articles in refereed law journals. Professor Glover is a member of Victorian Civil and Administrative Tribunal (Review and Regulation Taxation List).

14 Tim M Grace BA, LLB, LLM Admitted to Practice: 30 March 1989 Signed Victorian Bar Roll: 29 April Clerk: tim.grace@vicbar.com.au Tim Grace been at the Bar now for 12 years and specialises in State taxes and property taxes. His practice at the Bar encompasses advice work for all States where he is regularly called upon to provide urgent advice on transactions and advocacy work. In relation to courtwork, Tim appears regularly in stamp duty and land tax cases in the Court of Appeal, Supreme Court and VCAT in Victoria, and has appeared in the High Court. Tim has also appeared in other State Supreme Courts (trial division and Full Court) in stamp duty appeals. Prior to coming to the Bar, Tim was a tax partner with a large firm, where he also specialised in State taxes. Room 2707 Aickin Chambers Nawaar Hassan* BA, LLB (Hons) Admitted to Practice: 15 February 2011 Signed Victorian Bar Roll: 25 October Clerk: n@nhassan.com Nawaar practises in commercial and administrative law. She has worked on a range of matters and has appeared in the Supreme, County and Magistrates Courts, the Federal Court and Federal Circuit Court, VCAT and the AAT. She has experience in recovery proceedings and enforcement mechanisms both against individuals and corporations. She acts for the Commissioner of State Revenue in bankruptcy matters, and has experience in the operation of the pay now object later regime in Part 10 of the Taxation Administration Act She has also acted in corporate recovery including matters involving voidable transactions. Her focus is on achieving commercial outcomes. Before coming to the Bar, Nawaar was Associate to Justice Cavanough of the Supreme Court of Victoria. She previously worked in the litigation team at DLA Phillips Fox. Room 1323 Hayden Starke Chambers *Liability limited by a scheme approved under Professional Standards legislation

15 Diana M Harding QC* BEc, LLB, LLM Admitted to Practice: 4 November 1987 Signed Victorian Bar Roll: 27 May 1999 Appointed as QC/SC: 25 November 2013 Diana practises principally in taxation and revenue law, administrative law, commercial law, and equity and trusts. She is a highly respected and sought after advocate and adviser, and is briefed on behalf of a range of clients, including individuals, corporates, not-for-profits and revenue authorities Clerk: harding@vicbar.com.au Room 0106 Lisa A Hespe* BEc, LLB (Hons), LLM Admitted to Practice: 1 May 1995 Signed Victorian Bar Roll: 21 May 2009 Lisa has practised in the field of taxation for 20 years. She was formerly a senior associate at Mallesons Stephen Jaques specialising in income tax and tax disputes, and advising on mergers and acquisitions. Lisa has appeared in the AAT, Federal Court and High Court for both taxpayers and the Commissioner of Taxation. Lisa has lectured on tax litigation in the Melbourne Law Masters program Clerk: lhespe@vicbar.com.au Room 0811

16 Simone M Jacobson* BA, LLB (Hons) Admitted to Practice: 27 February 1995 Signed Victorian Bar Roll: 19 November 1998 Simone worked in a boutique tax/trust/superannuation consultancy firm Baldwins before coming to the Bar, and also at the ATO Legal Unit in 1999 after which she returned to the Bar in Cases for the Commissioner include debt work such as winding ups, DPN and s 588FGB matters as well as other defended debt matters. Part IVC work for the Commissioner includes as junior counsel in Full Court Federal Court (CT v Mochkin), and as counsel in the AAT as well as advices Clerk: Other areas of practice (often involving inter-related tax issues) include insolvency, trusts, commercial and proceeds of crime. Also, Simone has appeared for the Commissioner of Taxation as intervenor in bankruptcy matters and in the Family Court. simonejacobson@vicbar.com.au Julianne E Jaques* BEc, LLB, SJD, Chartered Accountant, Chartered Tax Adviser Admitted to Practice: 4 March 1996 Signed Victorian Bar Roll: 23 May 2002 Dr Julianne Jaques has over 25 years experience in taxation law, including the last 13 years at the Bar. She regularly appears in taxation matters, particularly in the Federal Court and the AAT, acting for both the Commissioner and taxpayers. With extensive experience in alternative dispute resolution, she has appeared in early neutral evaluations, mediations and arbitrations. Julianne has also appeared in and advised on state revenue matters. She holds a doctorate in law from the University of Melbourne and is a Chartered Tax Adviser and a chartered accountant Clerk: jjaques@vicbar.com.au Room 1113 Prior to coming to the Bar, Julianne was a senior associate with Freehills, senior adviser with PricewaterhouseCoopers and senior taxation adviser to the federal Assistant Treasurer. Julianne has particular expertise in disputes involving complex financial and commercial transactions to which she brings her strong analytical legal skill, understanding of commerce and government, and skills as a chartered accountant. *Liability limited by a scheme approved under Professional Standards legislation

17 Kevin F Jones* BEc, LLB Admitted to Practice: 4 May 1987 Signed Victorian Bar Roll: 25 October 2012 Kevin Jones has extensive experience in a wide range of domestic and international tax issues and a real aptitude for resolving complex tax problems. He provides independent advice about tax planning and the handling of disputes including avoiding disputes. Advice can be by written opinion, conference, or telephone conference. This can be for past and future transactions. Kevin also provides advice on access and privilege issues, particularly in the audit context. Kevin provides assistance with settling key transactional documents and letters/ correspondence setting out a tax position Clerk: kevinjones@vicbar.com.au Room 0505 Joan Rosanove Chambers In litigation, Kevin prepares the case including documentary evidence, testimony and identification, and management of privileged communications. He develops arguments and appears in various courts and tribunals. In negotiations, Kevin helps devise and execute the negotiating strategy. Kevin also provides second opinions on the meaning and application of the law to the facts of the enquiry. Instructions can be by phone, or letter, or by more formal means in a file of instructions together with supporting documentation. Fees are estimated in advance before work commences. The scope and staging of the work can be agreed in advance, with an estimate provided before commencing each stage. Nasos Kaskani* LLB (Hons), BComm, LLM Admitted to Practice: 6 May 2002 Signed Victorian Bar Roll: 27 October 2011 Nasos practises principally in the areas of taxation and commercial law (including insolvency and insurance law). He regularly advises and appears on behalf of both taxpayers and the Commissioner of Taxation in both the Victorian and Federal jurisdictions. Nasos is also experienced in providing advice on technical tax matters, including in respect of trust structures (such as resettlements) and not-for-profit entities Clerk: nasos.kaskani@vicbar.com.au Room 3213 Aickin Chambers Nasos also has substantial experience in assisting clients in their dealings with the Commissioner during the audit and dispute resolution stages. Nasos also advises on the implications of revenue law, including stamp duty, payroll tax and land tax. Nasos has a Master of Laws from the University of Melbourne and is a Senior Fellow of the University s Law Faculty, where he lectures in the subject Corporate Tax A. He is also a member of the Tax Bar Association and CommBar Association. Before joining the Bar, Nasos was a senior associate with Corrs Chambers Westgarth s Taxation Group, where he spent more than 8 years advising and acting for multinational clients in large scale tax litigation.

18 Laura Keily* Masters of Commercial Law (Melb), LLB (Hons), BSc Admitted to Practice: 3 April 2000 Signed Victorian Bar Roll: 24 October Clerk: laura.keily@vicbar.com.au Room 3803 Ninian Stephen Chambers Laura practises predominantly in the specialist areas that were the foundation of her exclusively top-tier legal practice for more than a decade prior to joining the Bar: corporations and securities law and related areas, such as taxation, insurance and competition. As junior counsel, her opinion is regularly sought in these specialist areas (as well as regulatory power, statutory interpretation and remedies) by listed company clients, eg AIA Group Limited; large unlisted companies, eg Dun & Bradstreet; and government departments, eg the Department of Treasury and Finance. Laura has appeared in the Supreme and County Courts with well-known leaders such as Norman O Bryan SC, and as solo counsel in all Victorian courts, including conducting trials in the Magistrates Court and VCAT. She is experienced in preparing and advising on evidence; advising on merits; and drawing pleadings, interlocutory applications and submissions. Prior to joining the Bar, Laura was a corporate specialist for 12 years at Blake Dawson Waldron, Corrs Chambers Westgarth, and Slaughter and May (London). She regularly managed tax issues when leading teams in high-stakes M&A transactions. Laura has negotiated regularly with regulators and government departments and has extensive experience as a company director and general counsel. Keith A Kendall* Admitted to Practice: 9 November 2010 Signed Victorian Bar Roll: 27 October Clerk: k.kendall@vicbar.com.au Room 0704 Douglas Menzies Chambers Dr Keith Kendall has specialised in taxation law since Prior to being called to the Victorian Bar in 2011, Keith worked in the Tax Services Division of Deloitte for over 10 years providing taxation advice on a range of issues affecting corporations and trusts. Since commencing at the Bar, Keith s practice encompasses all aspects of Commonwealth and State taxation. He has advised individuals, trusts and companies on a wide range of issues from personal taxation matters to small and large business concerns as well as representing clients in dealing with the Australian Taxation Office, preparing private binding ruling applications and objections to amended assessments. While his client base is predominantly from Australia, Keith has also advised overseas-based clients from the United States, Asia and the Pacific on Australian taxation issues requiring consideration of non-resident tax matters as well as the application of double tax agreements. Keith holds Masters degrees from the University of Chicago and the University of Melbourne. He is a Chartered Tax Adviser and a full member of CPA Australia. He is the current editor of the Journal of Australian Taxation and until 2016 was a Senior Lecturer at La Trobe Law School co-ordinating their taxation programs. *Liability limited by a scheme approved under Professional Standards legislation

19 Nicholas A Kotros* BSc, LLB (Melb) Admitted to Practice: 8 November 2004 Signed Victorian Bar Roll: 3 May 2012 Nicholas is an expert in state taxes. He practised for seven years as a solicitor at the Victorian State Revenue Office. Recent appearances in this area include: duty Konann [2014] VCAT 1024; appeal [2015] VSC 23; White Rock Properties [2014] VSC 312; appeal [2015] VSCA 77; Regis Aged Care [2015] VSC 279; Challenger Listed Investments [2012] HCATrans 352 land tax Marrone [2014] VCAT 1137; Kameel [2014] VCAT 1260; appeal [2015] VSC 229 restitution ACN [2015] VSC kotros@vicbar.com.au Room 0209 declaratory relief in tax matters Summit Grain [2013] VSC 383 Nicholas also advises and appears in GST and other federal tax matters. Recent appearances include: Sanctuary Lakes [2013] FCAFC 50; special leave [2013] HCATrans 273 (deductions); Chen [2012] AATA 884 (GST margin scheme); and AJJJ s Emporium [2013] AATA 501 (recklessness penalty). Angela Lee* JD, BComm Admitted to Practice: 12 August 2008 Signed Victorian Bar Roll: 19 May 2011 Angela practises predominantly in taxation and administrative law. Her strategic approach is sought after in advice work, litigation and alternative dispute resolution. She acts for the taxpayer and for the Commissioner in federal and state taxation matters, including on appeals. Angela is a nationally accredited mediator Clerk: angela.lee@vicbar.com.au Prior to her call to the Bar, Angela acted for corporate, government and individual clients in taxation matters at Minter Ellison and PricewaterhouseCoopers. She was also a solicitor advocate for the Victorian Government. Angela is on the committee of the Law Council of Australia s Business Law Section, the Tax Bar Association and the Victorian Bar s Women Barristers Association. Room 0907 Douglas Menzies Chambers

20 Stephen A Linden* BEc, LLB (Hons) (Mon), LLM (Melb) Admitted to Practice: 3 May 1993 Signed Victorian Bar Roll: 18 November 2010 Stephen is a specialist in taxation law and tax dispute resolution. He has a Master of Laws from the University of Melbourne, majoring in tax law, a Bachelor of Economics and a Bachelor of Laws (Honours) from Monash University. He practised in taxation for many years as part of the tax team at the Australian Government Solicitor. Stephen moved to the Legal Services Branch of the Australian Taxation Office in 2009, before joining the Bar in Clerk: stephen.linden@vicbar.com.au Room 0905 Isaacs Chambers Since joining the Bar, Stephen has acted for both the Commissioner and for the taxpayer in complex tax appeal cases. Recent such cases include: Mayhew v CoT [2013] AATA 130, RV Investments (Aust) Pty Ltd v CoT [2014] FCA 1169 and Kocharyan v Commissioner of Taxation [2015] FCA 13. Stephen has extensive experience in commercial and administrative review litigation, particularly complex debt and insolvency cases in the Supreme and Federal Courts. Recent such cases include: Australia DIS Pty Ltd v DCT [2012] VSC 331, Roberts v DCT [2013] FCA 1108; [2015] FCA 238 and DCT v Vasiliades [2014] FCA 1250 (as junior to Peter Hanks QC); [2015] FCA 412; [2015] FCA 854; [2015] FCA 957. Damien L Lockie* BEc, LLB, LLM, PhD, CTA (Life), FCA, FAICD Admitted to Practice: 1 April 1982 Signed Victorian Bar Roll: 4 November Clerk: Damien is a barrister and mediator, providing specialist advice, litigation and dispute resolution services for corporations and superannuation funds, in: income tax (including capital gains), FBT and GST, state duties and payroll tax property and project structuring, international investments and international tax environmental laws, clean energy and emissions trading laws Damien s experience is extensive and spans more than 30 years as a solicitor, accountant and advocate. He practices in all Federal and State jurisdictions. LiankedIn: au.linkedin.com/in/damienlockie/ dlockie@vicbar.com.au *Liability limited by a scheme approved under Professional Standards legislation

21 Hadi Mazloum* LLB (Hons), BComm Admitted to Practice: 14 December 2011 Signed Victorian Bar Roll: 1 May 2014 Hadi specialises in revenue law while also practising in commercial, insolvency and administrative law. Hadi regularly appears and advises in tax matters in both federal and state courts. He has appeared and advised in matters involving land tax, stamp duty, income tax and capital gains tax. He also has extensive experience in a range of tax recovery matters including those involving statutory demands for payment and winding up applications, unfair preferences and director penalties Clerk: mazloum@vicbar.com.au Room 1202 Prior to coming to the Bar, Hadi practised as a solicitor at Maddocks Lawyers where he worked primarily on matters involving tax disputes both for and against the ATO. Hadi was involved in matters from the audit and objection stages through to litigation. In 2012, Hadi was seconded to the ATO s Debt Resolution team where he practised in corporate and personal insolvency and debt recovery matters, including those involving director penalties. Hadi currently teaches taxation law at the Melbourne Law School where he is also completing his Master of Laws. Daniel J McInerney* BEc, LLB, MTax Admitted to Practice: 19 December 1997 Signed Victorian Bar Roll: 22 November Clerk: mcinerney@vicbar.com.au Room 2204 Aickin Chambers Daniel is a dedicated taxation barrister known for his strong technical and advisory knowledge. He was called to the Bar in November 2007 after a decade in practice and has appeared in a number of complex taxation cases since that time. These cases include Howard v Commissioner of Taxation, a High Court decision on the intersection of fiduciary duties of directors and the taxation of trusts, Commissioner of Taxation v Noza Holdings, a decision of the Full Federal Court on cross-border financing and Part IVA, and the Full Federal Court decision SNF (Australia) v Commissioner of Taxation on transfer pricing. Prior to being called to the Bar, Daniel commenced his career in the National Office of the ATO before moving to the Australian Government Solicitor and then PricewaterhouseCoopers Legal. Daniel has a Master of Taxation degree from the University of New South Wales and is a Chartered Tax Adviser. He has an extensive advisory practice in relation to structuring as well as settling taxation disputes with the ATO. Daniel works closely with Australia s leading tax silks, multinational mining, mining services and financial services companies.

22 Emma N Mealy* BA, LLB Admitted to Practice: 8 November 2004 Signed Victorian Bar Roll: 18 November 2010 Emma is an expert in state taxes. She provides specialist advice in stamp duty, land tax and payroll tax. This includes practical and strategic advice in respect of ruling requests, investigations, objections and litigation. Prior to coming to the Bar, Emma worked at the State Revenue Office in Victoria. She was a lawyer in the Legal Services Branch. She also has experience working in the Landholder Branch and the Review Branch of the SRO. During this time, Emma developed expertise in state taxes Clerk: emmamealy@vicbar.com.au Emma has a Master of Laws from the University of Melbourne, majoring in tax law. She has taught state taxes at the Leo Cussen Institute. Emma is the co-author of Duties Legislation Victoria, a commentary on stamp duty law in Victoria, which will be published by Thomson Reuters in She is also the updating author of the Partnerships, Revenue Law and Superannuation Funds and Other Special Entities, Revenue Law subtitles in The Laws of Australia, Thomson Reuters. Emma speaks German. She provides advice to German businesses in Australia. She can also organise for specialist advice to be provided by German law firms. F John Morgan* LLB, BComm Admitted to Practice: 1 May 1980 Signed Victorian Bar Roll: 29 April 2004 I have deep experience in tax, having practised in it for over 30 years as a partner in three national law firms and then at the Bar since My experience and fields of practice cover the major federal taxes, including: income and CGT, GST, superannuation, superannuation guarantee charge, and fringe benefits tax Clerk: I handle matters at most stages, including: advice, applying for rulings, drawing and lodging objections, negotiation, mediation, and appealing tax decisions to the AAT or the Federal Court. f.john.morgan@vicbar.com.au Room 0215 Owen Dixon Chambers East *Liability limited by a scheme approved under Professional Standards legislation

23 Terry Murphy QC* LLM, BComm Admitted to Practice: 1 March 1978 Signed Victorian Bar Roll: 19 June 1980 Appointed as QC/SC: 17 December 2002 Terry s practice has focussed on advising and appearing for taxpayers and revenue authorities in Superior Courts for over 30 years. He was appointed to be the Special Counsel to the Australian Taxation Office from 2008 to 2010, is a member of the Taxation Subcommittee of the Law Council and a Senior Fellow of the University of Melbourne Law School Clerk: murphy@chancery.com.au Room 2607 Chancery Chambers Claire V Nicholson* LLB (Hons), MTax, FTI Admitted to Practice: 7 December 2010 Signed Victorian Bar Roll: 1 May 2014 Claire appears regularly in both federal and state courts and tribunals in Australia and in New Zealand in a broad range of taxation, commercial, and administrative law matters Clerk: cnicholson@vicbar.com.au Room 1323 Before coming to the Bar Claire was a tax and litigation solicitor with Allens (formerly Allens Arthur Robinson). She had a broad practice working on all aspects of income tax, GST, duty and petroleum resource rent tax, with a focus on resources, banking, insolvency and private equity clients, and corporate restructuring. Claire has a Master of Tax (University of Melbourne) and is a Chartered Tax Advisor. Claire tutors in Taxation Law at the University of Melbourne and is a sessional CPD and supervised workplace training presenter at the Leo Cussen Institute in Tribunal Advocacy and Civil Litigation.

24 Kateena A O Gorman* BA, LLB, BCL (Oxon) Admitted to Practice: 10 June 2003 Signed Victorian Bar Roll: 1 June Clerk: kateena@vicbar.com.au Room 2215 Kateena has a BCL from Oxford, where she studied as a Rhodes Scholar, and was associate to Justice McHugh on the High Court. Recent cases include: Tax: Acting for the Commissioner of State Revenue in proceedings concerning the validity of assessments for land tax (Vasiliades v Commissioner of State Revenue [2016] VSC 544, led by Phil Solomon QC) Acting for a large retailer of electrical equipment in proceedings in the Supreme Court of Queensland against the Office of State Revenue, Queensland concerning payroll tax (led by Jennifer Batrouney QC). Constitutional and public law: Acting for the Attorney-General for the State of Victoria in an appeal to the High Court concerning section 2 of the New South Wales Constitution Act 1855 (NSW) (led by the Solicitor General for Victoria, Richard Niall QC). Acting for Bosnia and Herzegovina in an appeal to the Full Court of the Federal Court concerning the interpretation of the Extradition Act 1988 (led by Stephen Donaghue QC). Commercial law: Acting in proceedings concerning contract and tort between two ATM providers (led by Chris Caleo QC). Acting for OZ Minerals Ltd in a large shareholder class action in the Federal Court (led by Michael Garner QC with R Craig). Frank O Loughlin* BEc, LLB (Hons) Admitted to Practice: 7 April 1988 Signed Victorian Bar Roll: 22 May Clerk: frank.oloughlin@vicbar.com.au Room 0405 Frank practises principally in all facets of Commonwealth taxation law undertaking appearance, advice and alternative dispute resolution work across a broad range of taxation matters. Before the Bar, Frank worked with the Australian Taxation Office, and with law firm Corrs Chambers Westgarth. Incidental to his practice, among other things, Frank is: a sessional Senior Member of the Commonwealth Administrative Appeals Tribunal; a member of the International Association of Tax Judges; a Senior Fellow of the University of Melbourne, Law Faculty, teaching in the Melbourne Law Masters program; a member of the Executive of the Law Council of Australia, Business Law Section, and former treasurer (2014), deputy chairman ( ) and chairman (2012 & 2013); a member of the Law Council of Australia, Business Law Section, Taxation Committee and former deputy-chair (2003 & 2004) and chair (2005 & 2006); a member of the Law Institute of Victoria, Taxation Law Specialist Accreditation Advisory Committee; a Taxation Institute of Australia, Chartered Tax Adviser; and a member of the Federal Court of Australia Users Committee. *Liability limited by a scheme approved under Professional Standards legislation

25 Bill Orow* PhD, LLM Admitted to Practice: 1 March 1993 Signed Victorian Bar Roll: 22 May 2003 Dr Orow is an expert in the fields of taxation law and trusts holding a PhD as well as an LLM. He has had many works on taxation published, including Comparative Anti-Avoidance Rules and Income Tax and GST Planning Strategies, which he co-authored. Some of the notable cases in which Bill appeared include Spriggs v FCT and Riddell v FCT in which the taxpayers (AFL and NRL players) claimed deductions for management fees both were successful in the High Court Clerk: billorow@vicbar.com.au Room 0222 Owen Dixon Chambers East He has acted as lead counsel in a number of appeals and special leave applications including in Lawrence v FCT, Gashi v FCT, Bell v FCT. These cases dealt with a number of taxation matters including dividend stripping, the powers of the Commissioner to make assessments, the powers of the Federal Court to determine the validity of assessments in Part IVC applications and the small business concessions. In addition, he has a substantial indirect tax practice in GST, land tax and state duty. Catherine M Pierce* BA, LLB (Hons) Admitted to Practice: 26 April 2004 Signed Victorian Bar Roll: 27 October 2011 Catherine has advised both the Commissioner of Taxation and taxpayers in relation to corporate income tax and the taxation of trusts. Catherine has also appeared on behalf of the Commissioner in corporate income tax and petroleum resource rent tax cases. Recent cases in which Catherine has appeared include PTTEP Australasia (Ashmore Cartier) Pty Ltd v FCT [2014] FCAFC 71 and ZZGN v FCT [2013] AATA Clerk: cpierce@vicbar.com.au Catherine also practises in commercial and insolvency law and has appeared in both international and domestic commercial arbitration. Before signing the Bar roll, Catherine worked as a solicitor in Hong Kong and Melbourne. In Hong Kong, Catherine advised principally on cross-border insolvency and corporate and financial restructuring. Catherine has also worked for many years as an interpreter in French and Mandarin Chinese. Room 2209 Aickin Chambers

26 Edward J Power* BEc, LLB, LLM Admitted to Practice: 2 November 1983 Signed Victorian Bar Roll: 28 May Clerk: ejhpower@bigpond.net.au Room 1104 Owen Dixon Chambers East Edward began his taxation career in the Taxation Office in Melbourne Australia and worked in all the specialised tax areas viz., partnerships, trusts, companies and superannuation and in addition spent time as the legal officer to the Deputy Commissioner of Taxation Melbourne and as Officer in Charge of the High Profile Taxation Area. Edward specialises in all facets of revenue law including taxation prosecutions in all courts; taxation recovery matters; income tax objections and appeals; taxation based bankruptcies and liquidations; goods and services tax; land tax; payroll tax; stamp duty; taxation of property transactions; partnerships; trusts and companies; superannuation; capital gains; international law and taxation; tax fraud; proceeds of crime/money laundering; white collar and corporate crime; judicial review and administrative law; privacy law; Freedom of Information; Judicial Review; Administrative law; and merits review. Edward has practiced in all of the above areas over his long period of practice at the Victorian Bar and has practiced around the world in International and taxation law. Edward has lectured in taxation and commercial law at both the undergraduate and postgraduate levels at Melbourne University, Royal Melbourne Institute of Technology. Edward has appeared in many high profile revenue and commercial matters and has appeared at all level of the Australian Courts. Gareth Redenbach* LLB, LLM, CTA Admitted to Practice: 10 March 2010 Signed Victorian Bar Roll: 5 May Clerk: gareth.redenbach@vicbar.com.au Room 2811 Aickin Chambers Gareth has extensive experience in corporate and international taxation. Gareth also acts for the Commissioner of Taxation in disputes over tax liability, most recently in Gu v Commissioner of Taxation (AAT, 2016). Prior to joining the bar, Gareth was previously the Macquarie Group s in-house counsel for transfer pricing and international tax in the Americas. Gareth practised as a Senior Associate at Minter Ellison and began his career in PwC s international tax department. Gareth has detailed knowledge of the technical and practical aspects of transfer pricing rules, entity and instrument classification, treaties, the capital / revenue distinction and Taxable Australian Real Property issues. Given his experience in-house, Gareth understands advice needs to be adapted to the relevant commercial context to be valuable. Gareth is the former Chair of the Corporate Section and Executive Committee member of the US Committee of Banking Institutions on Taxation. Gareth was one of four advocates under 40 globally invited to present on tax issues in the digital economy at the th Annual International Fiscal Association Congress in Madrid. Gareth is a Senior Fellow of the University of Melbourne, a Tax Bar Association committee member and teaches and presents for the Taxation Institute of Australia. *Liability limited by a scheme approved under Professional Standards legislation

27 Meredith A Schilling* BA, JD, Assoc Dip Mus (Opera) Admitted to Practice: 15 November 2005 Signed Victorian Bar Roll: 11 May 2006 Meredith Schilling has extensive experience dealing with all stages of taxation audits and disputes across a wide range of different tax issues. Over the last decade she has appeared regularly on behalf of taxpayers and the Commissioner of Taxation in federal and state jurisdictions at all levels Clerk: meredith.schilling@vicbar.com.au Room 0414 Peter G Sest QC* BA, LLB Admitted to Practice: 2 April 1984 Signed Victorian Bar Roll: 31 May 1990 Appointed as QC/SC: 27 November 2012 Peter Sest practises in public law, commercial law and revenue-related crime. His public law practice includes taxation, administrative and regulatory law matters. He advises and appears for both private and governmental clients Clerk: sest@vicbar.com.au Room 0209

28 Fleur L Shand* BA (Hons), LLB (Hons) (Syd), MTax (Melb) Admitted to Practice: 26 April 2006 Signed Victorian Bar Roll: 16 May Clerk: fleur.shand@vicbar.com.au Level 28 Aickin Chambers Fleur Shand is an experienced commercial and tax litigator with over a decade s litigation experience. Fleur practises across all types of taxation law at State and Federal level, including income tax, capital gains, GST, transfer pricing, stamp duty, payroll tax, land tax, tax prosecutions and disciplinary matters. She is a member of the Tax Bar Association, the Tax Institute and has a Master of Taxation from Melbourne University. Fleur has acted for government clients and corporate and individuals clients in the financial services, oil and gas, mineral resources, property and construction, professional services and automotive sectors. She has been involved in investigations and proceedings by the Australian Taxation Office, the Tax Practitioners Board, the State Revenue Office, the Australian Securities and Investments Commission, the Fair Work Commission and the Victorian Legal Services Board. Fleur has appeared in the Federal Court of Australia, the AAT, the Supreme Court, the County Court, the Federal Circuit Court, the Magistrates Court and the Victorian Civil and Administrative Tribunal. Prior to joining the Bar in 2013, Fleur was a Senior Associate in the Dispute Resolution Group at King & Wood Mallesons. Further information about Fleur s expertise is available at Stephen J Sharpley QC* BSc, LLB (Hons) (Mon), LLM (Syd) Admitted to Practice: 25 May 1992 Signed Victorian Bar Roll: 20 November 1997 Appointed as QC/SC: 25 November 2013 Stephen is very experienced in the conduct of taxation litigation and related disputes, frequently appearing in proceedings at all levels of the administrative appeals and court system, including first instance and appeal matters of considerable scope and factual and legal complexity Clerk: ssharpley@vicbar.com.au Room 1622 Stephen also acts for clients in pre-litigious steps, such as providing advice on taxation issues, acting for clients at audit and objection stages and in the preparation of ruling requests, and representing parties involved in alternative dispute resolution, including mediation, conciliation and early neutral evaluation. Stephen has a particular interest and expertise in matters involving scientific, technical and quantitative issues and has appeared in several cases involving the oil, gas and mining industries as well as a number of cases involving contested valuations. *Liability limited by a scheme approved under Professional Standards legislation

29 Philip H Solomon QC* BComm, LLB (Hons) (Melb), LLM (Cantab) Admitted to Practice: 7 April 1993 Signed Victorian Bar Roll: 22 May 1997 Appointed as QC/SC: 25 November Clerk: phsolomon@vicbar.com.au Room 25xx Chancery Chambers Philip Solomon has a substantial appeal and trial level tax practice at the Victorian Bar. He also has a substantial advice practice in state taxation matters, acting both for the Commissioner and for taxpayers. In the High Court, Philip appeared as lead counsel for the Commissioner of State Revenue in his successful appeal in Commissioner of State Revenue v Lend Lease Development Pty Ltd (2014) 254 CLR 142, and in his successful application for special leave in Commissioner of State Revenue v ACN Pty Ltd [2016] HCA Trans 146. At a state level, Philip has been involved in significant trials and appeals in recent years. They include: White Rock Properties Pty Ltd v Commissioner of State Revenue [2015] VSCA 77; Law Institute of Victoria v Commissioner of State Revenue [2015] VSC 604; CXC Consulting Pty Ltd v Commissioner of State Revenue [2013] VSC 492 and Summit Grain Investment Australia v Attorney- General for the State of Victoria [2013] VSC 383. In addition, Philip lectures in tax law in the Melbourne Law Masters program. In 2015, with Justice Davies of the Federal Court and Ron Jorgensen, Philip lectured in the subject Tax Practice: Writing Effectively. Ria Sotiropoulos* BSc, LLB, LLM (Hons) Admitted to Practice: 4 November 1998 Signed Victorian Bar Roll: 22 May 2008 Ria specialises in Australian and international tax law. Upon invitation, Ria participates in discussions with global tax leaders and policy-makers on current and emerging international tax issues. Ria has extensive tax experience having worked at large law firms, large accounting firms and in-house, and she has completed an LLM (Melb) with first class honours Clerk: rsotiropoulos@vicbar.com.au Room 1322 Specifically, Ria has appeared for private and government clients in various courts, and has advised international and national laws firms on complex tax technical issues on international tax (including transfer pricing), direct and indirect taxes, ATO audits and disputes, offshore voluntary disclosures, settlements, evidentiary and strategic procedural issues related to litigation, and she has also drafted and settled court documents, and various contracts including deeds of settlement. Ria is a committee member of the Tax Bar Association and a member of the International Fiscal Association.

30 Steven Stern* BEc (Mon), LLB (Mon), LLM (Melb), PhD (Melb), FTIA Admitted to Practice: 3 April 1975 Signed Victorian Bar Roll: 3 May 2012 Dr Steven Stern appears in the AAT on federal tax matters and in VCAT on state tax matters. Dr Stern also has experience in appearing before the superior courts in litigation generally Clerk: steven.stern@vicbar.com.au Room 0807 In addition to appearing as counsel, Dr Stern s taxation practice evolves around providing advice to, or drafting proposed court orders for, instructing solicitors in relation to existing or anticipated litigation in respect of tax matters, such as: the settlement of family provision disputes; the preparation of submissions; and the identification and assessment of evidence for disputes with the Australian Taxation Office and the State Revenue Office. Dr Stern does not provide advice direct to the general public, nor does he provide tax minimisation planning. Dr Stern is a long-standing member of the Victorian Technical Committee of the Tax Institute, and is a member of the Australasian Tax Teachers Association. Simon H Steward QC LLB (Hons), LLM (Melb) Admitted to Practice: 23 April 1992 Signed Victorian Bar Roll: 18 November 1999 Appointed as QC/SC: 24 November 2009 Mr Steward attempts to practice in revenue law Clerk: steward@vicbar.com.au Room 2213 Aickin Chambers *Liability limited by a scheme approved under Professional Standards legislation

31 Helen M Symon QC* BA, LLB (Hons) Admitted to Practice: 1 April 1982 Signed Victorian Bar Roll: 17 May 1984 Appointed as QC/SC: 28 November 2000 Helen Symon QC is one of the most experienced taxation silks in Australia, practising in both an advisory and a disputes context across the full range of tax law. She has appeared in courts and tribunals at all levels, representing both taxpayers and revenue authorities alike. Helen brings insight that stems from her extensive experience in court, in cases which have concerned some of Australia s largest transactions and projects as well as most complex corporate structures Clerk: hsymon@vicbar.com.au Room 1507 Castan Chambers In recognition of her extensive litigation practice, in commercial and administrative, as well as taxation law, Helen was named in Best Lawyers 2015 and 2016 Litigation. Her style in written and oral advocacy has been, variously, described as elegant, sophisticated, subtle and accomplished. Dimitri Ternovski* LLB (Hons) (Melb); B Comp Sc (Monash) Admitted to Practice: 9 November 2010 Signed Victorian Bar Roll: 16 May 2013 Dimitri practises in commercial, revenue and administrative law and in appellate criminal law. He is a nationally accredited mediator. As part of Dimitri s revenue practice, he regularly acts for the Victorian Commissioner of State Revenue. Dimitri s commercial practice covers the full breadth of commercial disputes, including contractual, trade practices, restraint of trade, corporations, real property and intellectual property matters. Dimitri s administrative law practice includes both judicial and merits review Clerk: d@ternovski.com Room 1719 Hayden Starke Chambers He also advises and appears in matters involving Victorian and Commonwealth constitutional law. As part of his appellate criminal practice, Dimitri is regularly briefed in conviction and sentence appeals in the Victorian Court of Appeal. Before coming to the Bar, Dimitri was an as associate to the Honourable Chief Justice Warren AC and the Honourable Justices Cavanough and Digby at the Supreme Court of Victoria.

32 Simon A Tisher* BA (Hons), LLB Admitted to Practice: 6 April 1998 Signed Victorian Bar Roll: 22 May Clerk: stisher@vicbar.com.au Room 1719 Simon has practised in taxation for over 15 years. Most of his experience pertains to tax matters (federal and state) and areas related to taxation: superannuation, insolvency and bankruptcy, and professional indemnity claims (commonly involving tax advice). At the Bar, Simon has acted for taxpayers and for the Australian Taxation Office in disputes ranging from small individual matters to large corporate tax disputes. Simon is briefed to appear independently and together with Senior/ Queen s Counsel. Simon has a busy advisory practice and has provided legal opinions and comprehensive submissions and ruling applications since he came to the Bar. In particular, Simon specialises in providing clear, concise documents in plain English with consistent attention to detail. By request, Simon regularly provides presentations and seminars to organisations such as Television Education Network, the Tax Institute, Leo Cussen Institute, and Legalwise Seminars. He has published several articles in the Law Institute Journal and Taxation in Australia, and is the author of the tax chapter of de Groot s Wills, Probate and Administration Practice (Victoria). Simon is a member of the Tax Bar Association committee. He also sits on the Tax Institute s education committee and its state taxes committee. Sam Ure* BA, LLB Admitted to Practice: 26 April 2004 Signed Victorian Bar Roll: 20 November 2008 Sam has advised and appeared for the Commissioner of Taxation and for taxpayers in tax and superannuation appeals in the Federal Court and in the AAT. He also accepts briefs in respect of state taxes. Sam has extensive experience in the preparation and conduct of civil penalty prosecutions, having acted for the Commissioner of Taxation in the first two proceedings seeking civil penalty orders under Division 290 of the Taxation Administration Act Clerk: Sam is also experienced in tax adviser professional negligence proceedings and in tax practitioner registration review proceedings. sam.ure@vicbar.com.au Room 1502 Castan Chambers *Liability limited by a scheme approved under Professional Standards legislation

33 Christopher G Wallis* HDT(S), BEc, LLB Admitted to Practice: 7 April 1988 Signed Victorian Bar Roll: 30 May 1991 Chris s practice is centred around tax and superannuation law but is sufficiently broad to cover related commercial issues and tax & superannuation aspects of family law and Wills. Following additional tax studies at the University of Vienna and the IBFD in Amsterdam, Chris has been increasingly involved in tax matters with an international flavour. On the domestic front he deals with many property development and succession planning issues where attention to detail is essential Clerk: chris@cgwtax.com.au Where the work involves a dispute with the ATO or SRO Chris often attention to detail most often ensures that the court or tribunal is avoided. Chris, who is also a member of the Australasian Tax Teachers Association is a regularly published author of tax technical articles in a wide range of professional journals. Chris will accept direct (non litigious) briefs from accountants and to the extent possible will work on a fixed fee basis. Eugene F Wheelahan* BA, LLB, LLM, FTI Admitted to Practice: 8 April 2005 Signed Victorian Bar Roll: 9 November 2006 Eugene practices principally in the areas of taxation, insolvency and commercial law. He has appeared for both taxpayers and the Commissioner of Taxation in leading cases in the High Court and Federal Court including, most recently: AusNet, Orica, SPI Powernet, Australian Pipeline Trust and Financial Synergy Holdings Clerk: efwheelahan@vicbar.com.au Room 2212 Aickin Chambers Eugene has over 10 years experience as a barrister advising on and acting in disputes involving issues such as consolidation, transfer pricing, the CFC rules, thin capitalisation, double tax treaties, capital gains tax, the debt/equity rules, capital/revenue distinctions, losses, taxation of trusts and Part IVA. He advises clients in the mining, infrastructure, telecommunications and financial services industries, among others, providing opinions and assisting them in their dealings with the Commissioner during reviews, audits, objections and litigation. Eugene has a Master of Tax from the University of Melbourne where he is a Senior Fellow of the Law Faculty lecturing in the subjects Comparative Tax Avoidance and Tax Avoidance and Planning. He is also a Fellow of the Tax Institute of Australia and a member of the Tax Bar Association Committee and the Readers Course Sub-Committee.

34 Anna R Wilson* LLB (Mon), BSc (Mon), MTax (Melb), AMusA, Accredited Translator Admitted to Practice: 6 April 1998 Signed Victorian Bar Roll: 30 April 2015 As a tax law specialist, Anna Wilson acts for the Commissioner and for taxpayers in both state and federal jurisdictions. Her practice extends to tax and structuring advice, tax investigations and audits, private rulings, objections, tax litigation and alternative dispute resolution. Anna is also developing a practice in tax and white-collar crime Clerk: anna.wilson@vicbar.com.au Room 0513 Anna has extensive experience as a tax specialist in large law firms, having worked for over 10 years with Norton Rose Fulbright, including 15 months in Munich, Germany and two years with Gadens in Melbourne. Anna has a special interest in tax residency, employee share schemes, SMSFs, insolvency and bankruptcy, estate and succession planning, trusts and charitable structures. In her Master of Taxation, Anna was awarded the Graham Hill Taxation Law Prize. She is fluent in German and is accredited as a professional translator from German into English. Prior to her legal career, Anna was a professional cyclist and represented Australia at the Atlanta and Sydney Olympic Games and the Kuala Lumpur and Manchester Commonwealth Games. Michael D Wyles QC* BA, LLB Admitted to Practice: 30 March 1987 Signed Victorian Bar Roll: 31 May 1990 Appointed as QC/SC: 24 November Clerk: michaeldwyles@mac.com Room 2907 Aickin Chambers Michael D Wyles Q.C. has appeared in the commercial courts for more than 26 years, appearing in more than two hundred and fifty decided cases including the landmark decision in Timbercorp Finance Pty Ltd (in liq n) v Collins [2016] HCA 44, instructed by Australia s leading commercial solicitors. He is among the most experienced advocate at the Victorian and New South Wales Bars, both at trial and on appeal. This has given Michael D Wyles Q.C. broad exposure to all manner of commercial enterprise and a mastery of those areas of the law fundamental to commerce; tax, contracts, trusts, equity, corporate law and trade practices. Clients seek Michael D Wyles Q.C. out for opinions, not only when they are in litigation, but critically, well before litigation is on the horizon. Michael D Wyles Q.C. has been involved in providing advice across a broad spectrum of areas including more arcane matters such as the principle of mutuality. In addition to his work as a senior silk, Michael D Wyles Q.C. chairs Barristers Chambers Limited, an unlisted public company with assets in excess of $200m and turnover in excess of $35m plus per annum. BCL provides accommodation to members of the Victorian Bar. *Liability limited by a scheme approved under Professional Standards legislation

35 David Yarrow* BSc, LLB, LLM, MSc Admitted to Practice: 16 June 1997 Signed Victorian Bar Roll: 2 March 2009 David Yarrow is an energetic advocate with particular experience in the tax administration of community organisations and superannuation matters. He has assisted many not-for-profit organisations in managing their tax affairs and, when necessary, successfully navigated legal disputes concerning tax matters whether by negotiation or litigation. Prior to coming to the Victorian Bar, David lectured in property, equity and trusts in the faculty of law at Monash University Clerk: dyarrow@vicbar.com.au Room 515 Lonsdale Chambers Raini Zambelli* BA, LLB, LLM Admitted to Practice: 28 April 2003 Signed Victorian Bar Roll: 22 October Clerk: zambelli@vicbar.com.au Room 1723 Raini specialises in complex insolvency, financial and cross-border disputes and has experience in Australia and across multiple European jurisdictions, the Middle East, Asia, Russia and the Americas. Before coming to the Bar, Raini practised as a solicitor with Pinsent Masons in London and with Lander & Rogers in Melbourne. She holds a Masters of Law from Monash University majoring in contentious insolvency and international arbitration (achieving first class honours in all subjects completed), is a qualified and practising mediator and was dux of her year in ARITA s Insolvency Education Program. She is also admitted to the English Bar as a member of the Honourable Society of the Middle Temple. Raini has conducted significant litigation involving large-scale corporate collapses in the Supreme Court of Victoria and in the High Court and the Court of Appeal of England and Wales. She also has extensive experience in the financial services sector, having spent two years seconded as in-house counsel to Royal Sun Alliance and to the Royal Bank of Scotland. Raini has been recognised by her clients as technically brilliant and commercially astute and identified by Chambers & Partners as a Leader in the Field of Insolvency.