Michael Bearman. Barrister CURRICULUM VITAE. Education. Admission to practice. Work. Appointments. Sessional Teaching

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1 CURRICULUM VITAE Michael Bearman Barrister Education 1980 Higher School Dickson College, Canberra Certificate 1986 Bachelor of Laws Australian National University 1988 Certificate, Legal Leo Cussen Institute Practice Practical of Further Legal Education Training Course 1998 Master of Laws Monash University Admission to practice 1988 Barrister and Solicitor Supreme Court of Victoria 1988 Barrister and Solicitor High Court of Australia and Federal Court of Australia Work Telecom Australia Administrative Officer Canberra KMG Peat Marwick Taxation Consultant Hungerfords Sydney Mallesons Stephen Solicitor Jaques Price Waterhouse Senior Manager Arnold Bloch Leibler Senior Associate 1998-present Victorian Bar Barrister Appointments Professional Associate, Monash University Director, Disability Employment Action Centre Inc. Sessional Teaching Monash University, Business & Taxation School (taxation) 1996-present Leo Cussen Institute (taxation) Owen Dixon Chambers 205 William Street 3000 Tel.: Sydney Latham Chambers Level 8, 67 Castlereagh Street Sydney 2000 Tel.: Victoria University of Technology, Law School (trust law) Monash University Law School (taxation) Monash University Business & Taxation School (taxation) LIABILITY LIMITED BY A SCHEME UNDER PROFESSIONAL STANDARDS LEGISLATION

2 Memberships Law Council of Australia Law Institute of Victoria Leo Cussen Graduates Association Fellow, Taxation Institute of Australia 1998-present 2006-present Victorian Bar Tax Bar Association Selected cases As instructing solicitor: CMI Services Pty Ltd v Federal Commissioner of Taxation (1990) 94 ALR 153 [Full Federal Court income tax income/capital] Mayne Nickless Ltd v Federal Commissioner of Taxation (1991) ATR 198 [Full Supreme Court sales tax - classification] Mount Isa Mines Ltd v Federal Commissioner of Taxation (1992) 176 CLR 141 [Full High Court income tax deductions] Royal Insurance Australia Ltd v Comptroller of Stamps (1992) 23 ATR 528 [Full Supreme Court stamp duty restitution] Precision Measures Ltd v Federal Commissioner of Taxation (1992) 23 ATR 30 [Federal Court sales tax - classification] ICI Australia Ltd v Federal Commissioner of Taxation (1994) 125 ALR 63 [Full Federal Court income tax debt defeasance] Federal Commissioner of Taxation v Kambrook Distributing Pty Ltd (1996) 32 ATR 116 [Federal Court sales tax classification] As counsel: No Sales Tax (1991) 22 ATR 3305 [AAT sales tax classification; Coram P Burns M; Contra Dr S Kenny] AAT Case 37/93 (1993) 93 ATC 425 [AAT sales tax classification; Coram P Gerber SM; Contra T P Murphy] G and R Wills (Holdings) Limited v. Collector of Customs [1994] AATA 343 [AAT customs validity of entry; Coram B M Forrest DP, HE Hallowes SM and C G Woodard M; Contra R Northrop] AAT Case 44/95 (1995) 31 ATR 1131; (1995) 95 ATC 387 [AAT income tax trust distributions; Coram B Pascoe SM; Contra T P Murphy] Chief Executive Officer of Customs v David Mitchell Ltd (1999) 43 ATR 191 [Federal Court excise duty diesel fuel rebate; Coram Ryan J; With J D W de Wijn, QC; Contra A H Slater, QC and Dr A Gelbart] Murray Goulburn Cooperative Co. Ltd. v Federal Commissioner of Taxation (1999) 99 ATC 4457 [Federal Court sales tax classification; Coram Heerey J; With A Richards, QC; Contra P Hayes, QC and J Batrouney) Watson v Federal Commissioner of Taxation (1999) 96 FCR 48 [Federal Court income tax compulsory examination; Coram Heerey J; Contra C M Maxwell, QC and M Sloss] 2

3 BSH Holdings Pty Ltd v Commissioner of State (Vict.) [2000] ATC 4555 [Victorian Supreme Court stamp duty charitable trusts; Coram: Hansen J; Contra R R Boaden] AAT Case 4/2001 [2001] ATC 132 [AAT income tax derivation; Coram B Pascoe SM; Contra H Symon] David Mitchell Ltd v Chief Executive Officer of Customs (2001) 107 FCR 252 [Full Federal Court excise duty diesel fuel rebate; Coram Spender, Marshall and Gyles JJ; With J D W de Wijn, QC; Contra A H Slater, QC and Dr A Gelbart] Fabry v Federal Commissioner of Taxation (2001) 48 ATR 130, [2001] ATC 4,697 [Federal Court income tax derivation; Coram Merkel J; Contra H Symon, SC and D Harding] Loftus v Federal Commissioner of Taxation (2002) 49 ATR 131, [2002] VSC 68 [Victorian Supreme Court Income tax debt recovery privative clause; Coram Beach J; Contra P Sest] Deputy Federal Commissioner of Taxation (Cth) v Cahill (2003) 52 ATR 311, [2003] ATC 4421 [Victorian Supreme Court Income tax debt recovery; Coram Balmford J; Contra M P Pirrie] Lam & Kym Pty Ltd v Commissioner of State Revenue (Vict.) (2003) 52 ATR 742, [2003] ATC 4491 [Victorian Supreme Court stamp duty trusts; Coram Harper J; Contra R R Boaden] Fabry v Federal Commissioner of Taxation (2003) 132 FCR 239 [Federal Court income tax Pt IVA determinations; Coram Merkal J; With T P Murphy, SC; Contra H Symons, SC and D Harding] Commissioner of State Revenue (Vict.) v Lam & Kym Pty Ltd (2004) 10 VR 420 [Victorian Court of Appeal - stamp duty trusts; Coram Vincent and Nettle JJA and Hansen AJS; With J D Merralls AM, QC; Contra I Hardingham, QC] Huynh v Federal Commissioner of Taxation (2005) 58 ATR 1,317, [2005] ATC 2,071 [AAT income tax derivation; Coram B H Pascoe SM; Contra H Riley] Lamanna v Commissioner of State Revenue (2005) 61 ATR 467, [2005] VSC 436 [Victorian Supreme Court Land tax nature of assessment; Coram Hollinworth J; With P N Wikramanayake, SC; Contra J Delany SC] Re Glenfor Pty Ltd [2007] VSC 222 [Victorian Supreme Court trusts amendment Coram Osborn J; With T P Murphy, SC) GE Capital Finance Pty Ltd v Commissioner of Taxation (2007) 159 FCR 473 [Federal Court income tax international taxes; Coram Middleton J; With D H Bloom, QC; Contra G T Pagone, QC, J D Davies, SC and A Ducrou] Accurate Financial Consultants Pty Ltd & Anor v Koko Black Pty Ltd & Ors [2007] VSC 40 [Victorian Supreme Court trusts equitable estoppel; Coram Hargrave J; With E Konstantinou; Contra R Lancy] Cyril Henschke Pty Ltd & Ors v Commissioner of State Taxation (SA) [2008] SASC 360 [South Australian Supreme Court stamp duty partnership dissolution; Coram Gray J; With J D Merralls, QC; Contra J Kourakis, QC] Accurate Financial Consultants Pty Ltd & Anor v Koko Black Pty Ltd & Ors [2008] VSCA 86 [Victorian Court of Appeal trusts equitable estoppel; Coram Ashley, T Forrest and Dodd- Streeton JJA, With E Konstantinou; Contra R Lancy] Secretary, Department of Transport (Vict.) v Federal Commissioner of Taxation (2009) 261 ALR [Federal Court Goods and Services tax input tax credits; Coram Gordon J; With G Davies, QC; Contra T P Murphy, SC and J Geale] 3

4 Avzur Hotels Pty Ltd v Ivanhoe Entertainment Pty Ltd [2009] FCA 801 [Federal Court contract law- nomination clause; Coram Finkelstein J; With S Cipriano; Contra P Riordon SC and A Pound] Nguyen v Commissioner of State Revenue [2009] VCAT 2633 [VCAT land tax temporary residence; Coram M F Macnamara DP; Contra P Wheelahan] Toohey v Tax Agents Board of Victoria (No.3) [2010] FCA 356 [Federal Court administrative law tax agent struck-off; Coram Middleton J; With J Korman; Contra P Gray] Commissioner of Taxation (Cth) v Secretary to the Department of Transport (Vict.) (2010) 188 FCR 167 [Full Federal Court Goods and Services tax input tax credits; Coram Kenny, Jessup and Dodds-Streeton JJ; With M Sloss, SC; Contra T P Murphy, SC and J Geale] Remar Australia Inc v Dayspring Community Limited [2010] VSC 352 [Victorian Supreme Court property law equitable estoppel; Coram Emerton J; With E Konstantioou; Contra K Naish] Sogo Duty Free Pty Ltd v Federal Commissioner of Taxation [2010] FCA 976 [Excise duty duty free stores; Coram Gordon J; With K Dernelley; Contra P Sest] Sogo Duty Free Pty Ltd v Federal Commissioner of Taxation [2011] FCAFC 36 [Excise duty duty free stores; Coram Ryan, Jessup and Perram JJ; With K Dernelley; Contra P Sest] Harding Investments Pty Ltd v PMP Shareholdings Pty Ltd [2011] FCA 166 [Federal Court security for costs; Coram Gordon J; With T R Alexander; Contra R Watson- Jones] Pearl Hill Pty Ltd v Concorp Construction Group (Vic) Pty Ltd [2011] VSCA 99 [Victorian Court of Appeal; Coram Tate and Hargrave JJ; With E Konstantinou; Contra J F Richardson] Zukanovic v Magistrates' Court of Victoria at Moorabbin [2011] VSC 141 [Victorian Supreme Court contempt of court certiorari; Coram J Forrest J; With T R Alexander; Contra F Forsyth, C Dixon] Zukanovic v Magistrates' Court of Victoria at Moorabbin (No. 2) [2011] VSC 160 [Victorian Supreme Court prerogative writ costs; Coram J Forrest J; With T R Alexander; Contra J Bayly, F Forsyth Harding Investments Pty Ltd v PMP Shareholdings Pty Ltd (No. 2) [2011] FCA 567 [Federal Court Corporations Act oppressive conduct; Coram Gordon J; With T R Alexander; Contra J Catlin] Greenhatch v Commissioner of Taxation (Cth) [2011] AATA 479 [AAT capital gains tax trusts; Coram P E Hack, SC DP and F O Loughlin SM; Contra S H P Steward, SC and M Baker] Selected Writing Court reporting: 1998-present Reporter, Commonwealth Law Reports Thomson Reuters (Ed. J D Merralls AM, QC) Chapters: 1996 Taxation of Trusts Australian Transaction Taxes (Ed. Prof B Deutsch, Service, Computer Law University of New South Wales) Services 1998 Laws of Australia, Specific and General Law Book Company Anti-avoidance Provisions in Income Tax (Ed. M Flynn) 4

5 2002 Wills & Probate Manual, Leo Cussen Institute Taxation of Deceased Estates (J Kaufmann, QC & S McNab) 2008 Wills & Probate Manual, Leo Cussen Institute Taxation of Deceased Estates 2 nd ed. (J Kaufmann, QC & S McNab) Papers: May 1993 Royalties are Royalties are Royalties CCH Tax Week July 1994 The Australian Taxation System Committee for Economic Squeezing Out the Last Drop Development of Australia (with M Happell, Partner, Price 1994 Business Intelligence Waterhouse) Report November 1994 Taxation of Aircraft Financing in Australia International Tax Review April 1998 Tax and CGT- What s Happening Now? Wills & Probate Bulletin October 1998 CGT Events- Traps & Flashpoints Buying and Selling a Business Leo Cussen Institute November 1998 CGT- Specific Gifts to Charities Wills & Probate Bulletin July 1999 Loan Security Stamp Duty: LAAMS Pty Ltd Cross Border Issues for Victorian Lawyers (with J Podaridis) April 2000 Testamentary Trusts and Taxation: Wills & Probate Bulletin an Update March 2000 Implementation of GST for Solicitors Commonwealth GST (with G Candy) Start-Up Office/Law Institute of Victoria May 2000 Are Your Ready for the GST: Practical Commonwealth GST GST Issues for Barristers Practices Start-Up Office/Victorian Bar May 2000 Implementing GST in Legal Practices Commonwealth GST (with M West, M Quinn, G Candy, and Start-Up Office/Queensland P Cornelius) Law Society April 2001 Update on tax and trusts Wills & Probate Bulletin April 2001 Loans & FBT- The Nexus with Taxation Institute of Australia Employment Contracts August 2001 Tax implications of Litigation Settlements Commercial Bar Association, (with J D W de Wijn QC) Victorian Bar April 2002 Tax treatment of personal injury claims Television Education Network March 2003 Case notes on Mochkin v FCT Taxation Institute of Australia (with J D W de Wijn QC) May 2004 Fundamental Problems in Trust Structuring Taxation Institute of Australia August 2004 Stamp Duty: some recent developments Taxation Institute of Australia September 2004 Stamp Duty: problems with sub-sales Greens List Seminar 5

6 November 2004 Vesting Trusts Taxation Institute of Australia May 2005 Re-organising Trusts: Risks & Rewards Television Education Network May 2005 Tax Effective Liquidations Television Education Network September 2005 Legal Professional Privilege for Tax Practitioners September 2005 Disputing Tax Debts Taxation Institute of Australia Leo Cussen Institute October 2005 Update on State Taxes Affecting Property Taxation Institute of Australia March 2006 Deductions: What the ATO says and what Taxation Institute of Australia the Court s Allow July 2006 Loans: A Technical View Taxation Institute of Australia August 2006 An Overview of Recent Amendments Taxation Institute of Australia to the Workplace Relations Act 1996 September 2006 Trusts- Moving assets to beneficiaries: Some CGT issues (with G J Davies QC) Greens List Seminar September 2006 Trusts- Moving assets to beneficiaries: Trust law requirements Greens List Seminar October 2007 Legal aspects of Loans Taxation Institute of Australia March 2008 CGT & GST on Judgments & Settlements Tax Bar Association September 2008 Managing Tax Risk Leo Cussen Institute May 2011 Tax Cases for Commercial Litigators Greens List Seminar (with L Hespe) September 2011 Procedural Battles with the ATO Television Education Network 6

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