Andy Milidoni Partner

Andy is a tax lawyer specialising in all aspects of taxation, revenue law and trust law and some aspects of superannuation law.

He has advised on matters such as the tax implications of corporate mergers and business and significant asset sales, acquisitions and restructures, managed investment schemes and stapled structures, funds management, the taxation of trusts generally, equity market transactions, debt market transactions and employee share schemes.

Andy has also advised on inbound and outbound investment vehicles, the structuring of managed funds and structured financial products including the establishment and taxation of Australian managed investment trusts, limited partnerships and unincorporated joint ventures, employee share and option schemes, share loan schemes.  Andy has extensively advised on the taxation treatment of executive remuneration and employment termination payments.

He has also advised both large and SME corporate groups in a variety of transactions in a number of industry sectors including oil and gas, mining, manufacturing, property development, health, food processing and the financial and superannuation sector.

Andy has represented clients in a range of revenue audits including income tax, payroll tax, superannuation guarantee charge and stamp duty audits.

Andy has acted for a number of high wealth individuals and large deceased estates in respect of the range of tax and commercial matters that arise from time to time. He has also acted for clients in product ruling, class ruling and private ruling applications to the ATO and in negotiating settlements with the ATO related to tax audits and tax disputes.



Adelaide Bank Ltd

Advising on tax issues pertaining to the shareholders of Adelaide Bank Ltd on its merger with Bendigo Bank.

Allco Equity Partners

Advising on its participation in the Airline Partners Australia consortium; advising on the structure of its bid for Wattyl Paints; establishment of employee incentive scheme; drafting and advising on tax sharing and funding agreements.

Alpha Structured Investments Pty Ltd

Provided income tax advice in respect of the structure and establishment of two (2) Australian based managed funds (including constitution review, PDS review, advice on residency, review of various investment management, custodian etc agreements); and also provided income tax and GST advice in respect of offshore investments made by the fund.

Arturus Capital Ltd

Advice on the outbound tax structure for the acquisition of gas and oil interests in the United States of America.

ATCO Australia Pty Ltd:

Advising on the establishment of a project vehicle for the construction and operation of power generation facilities. This included the application of Division 250 of the Income Tax Assessment Act 1997 (Cth), stamp duty and GST advice and the GST review of gas and electricity contract incentive schemes.

Australian Submarine Corporation

Advised on a range of GST, stamp duty and Australian withholding tax issues in respect of procurement contracts of substantial equipment.

Bentham IMF Ltd

Advised in relation to the income tax and GST implications of various out of court settlement agreements and also drafted and advised on a settlement distribution scheme in respect of a class action.

CP2 Ltd

Advice on the establishing and drafting of unit trust for the foreign investors in the ConnectEAST Motorway in Victoria including advice on meeting the MIT requirements for concessional non-resident withholding rates on fund payments.

Enirgi Group Corporation

Advised on the formation of the Australia corporate group, including holding company structure, intragroup and offshore financing arrangements having regard to the Australian tax consolidation rules, thin capitalisation rules etc, as well as advising on the availability of prior year corporate losses.

Iron Road Ltd

Advised on the availability of Iron Road’s prior year revenue losses, and on the proposed Australian structure for the proposed iron ore and haulage business having to the Australian tax consolidation rules, stamp duty implications and ability to carry forward corporate losses.

Macquarie Bank Ltd

Advised on NSW duty and GST implications of various financing and management agreements entered into by various Macquarie funds including Fusion Fund and Fortress Fund.

Macquarie University

Advised on the income tax implications of the proposed open offer redundancy programme for employees and consultants.

Rio Tinto Ltd

Advised in respect of fuel tax credit entitlements of subsidiary companies.

TGP Australia Ltd

Acted in the class ruling application for demerger relief issued as CR 2014/66.

Vision X-ray Group Pty Ltd

Advised and acted in its NSW payroll tax audit and ATO Superannuation Guarantee Audit of engagement arrangements for its radiologists.


Career & qualifications


  • Bachelor of Science, University of Melbourne
  • Bachelor of Laws, University of Melbourne
  • Master of Taxation, Monash University
  • Master of Commercial Law, Monash University
  • Graduate Diploma (Applied Finance and Investment), Kaplan Professional


  • Law Society of New South Wales
  • Law Institute Victoria
  • Taxation Institute of Australia

Insights Read more insight

Changes to Duty Laws in NSW: options, anti-avoidance rules and promoter penalties now in force

On 19 May 2022, the State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022 (NSW) received royal assent (the Amending Act). The Amending Act made a number of amendments to the Duties...

Treasury consults on Corporate Collective Investment Vehicles

On 27 August 2021, the Department of the Treasury of the Australian Government (Treasury) released a package of documents including exposure draft legislation and exposure draft explanatory...

GLI: Corporate Tax 2020

Partners Andy Milidoni and Prashanth Kainthaje have written the Australian chapter for the eighth edition of Global Legal Insights: Corporate Tax 2020.