David is a Partner in our Tax Team. David’s practice involves advising clients on a range of corporate, commercial and taxation law matters, as well as preparing and advising on commercial agreements, structures and transactions including mergers and acquisitions, takeovers, capital raisings, corporate and trust restructures, asset sales and purchases, joint ventures, business reconstructions, trusts and superannuation law and estate and succession planning. David has undertaken a number of taxation appeals and objection proceedings, taxation ruling applications and has advised clients on taxation inquiries and audits by taxation authorities.
David acts for Australian and overseas public and private clients in industry sectors that include mining and resources, media and entertainment, pharmaceutical, agribusiness, property investment and property development projects, transport and infrastructure projects.
David was admitted as a Barrister and Solicitor of the Supreme Court of Victoria in 1971. He graduated from Melbourne University Law School in 1970. He has completed a postgraduate degree in Taxation Law, is a Chartered Tax Advisor and has been accredited as a Tax Law specialist by the Law Institute of Victoria. David is a co-author of “The A-Z of Trusts”; “CGT Demystified: The New Rewrite Provisions”; “GST and Franchising: A Guide for Franchisors”; and is a contributing author to the “Australian Trusts Tax Handbook”.
David is a director of the Octanex Ltd group of companies and the Wynn Group of companies. He is also a director of several charitable organisations including Wintringham Limited, Wintringham Housing Limited and Newsboys Foundation Limited.
David has been nominated by his peers for “Best Lawyers” consecutively since 2014 in the areas of Commercial Law, Oil and Gas Law and Superannuation Law.
- Structure of property investment and property development groups with commercial properties including shopping centre holdings and residential subdivision projects.
- Appeal proceedings to the Administrative Appeals Tribunal and Federal Court on issues relating to capital gains tax concessions, valuations, specific deductions, characterisation of assessable income, application of S.264, Part IVA (anti-avoidance), legal professional privilege, work in progress: assessable income / capital dichotomy, hobby versus business characterisation.
- Special purpose company and trust structures for investment and business purposes.
- Advice on the operation of Double Tax Agreements with Australia, Sovereign Immunity, Tax Residency, Withholding Tax obligations and structures for investments and businesses in Australia by overseas investors.
- Structure of a transport group and consolidation into single entity with roll-over relief and corporate reconstruction relief.
- Establishment, maintenance and taxation of superannuation funds, self managed superannuation fund limited recourse borrowing arrangements; finance documentation and property trust deed; stamp duty and income tax advice on LRBA arrangements.
- Taxation audits of high net worth individuals and Division 7A compliance.
- Private ruling applications concerning complex restructures, Capital Gains Tax (CGT) issues, Goods and Services Tax (GST) issues and the tax status of scientific research organisations, not for profit entities and charities.
- GST advice to franchise industry and private rulings on GST issues affecting franchisors.
- Complex trust structures involving multi investment sub funds. Trust deeds for master trusts. Trust deeds for ownership of property portfolios.
- GST advice and drafting transaction documents on infrastructure and transport projects for trams and trains.
- Estate and succession plans; testamentary trusts; reversion of income streams; special purpose trusts and trust control appointments.