Don Spirason Special Counsel

Don is a tax lawyer, with more than 20 years’ experience gained both in leading multinational corporates and private practice.

He advises clients on all areas of tax including transfer pricing, tax policy and transparency, transactions, tax disputes and engagement with regulators.

Don has deep knowledge of the resources sector, having spent more than a decade working at BHP, where he was accountable for a broad range of tax matters.  Don not only provides high quality technical advice but has extensive practical experience in relation to applying that advice in a business context. Don can support clients to achieve increased certainty in relation to their tax positions with extensive experience in alternative dispute resolution processes, including negotiating tax audit settlements and advance pricing arrangements, and in litigation.

Experience

Tax audits and enquiries

Foster’s Group

Advised and represented Foster's Group from 2000 to 2011 in relation to ATO audits/enquiries.

BHP Group

Advised and represented BHP Group from 2011 to 2023 in relation to audits/enquiries by various Australian and foreign tax authorities.

Tax litigation and disputes

Foster’s Group Limited and various subsidiaries

Acted in proceedings against the Commissioner of Taxation in the Federal Court (Ashwick (Qld) No 127 Pty Ltd & Ors v FCT [2009] FCA 1388) and the Full Federal Court (FCT v Ashwick (Qld) No 127 Pty Ltd & Ors [2011] FCAFC 49) concerning taxation deductions of approximately $2.8 billion.

BHP Group

Acted in transfer pricing dispute in relation to the BHP Group’s Singapore based Marketing Organisation concerning amended assessments in excess of $1 billion.

Other regulator interactions

Foster’s Group

Negotiated Bilateral Advance Pricing Arrangement between ATO and HMRC.

Foster’s Group

Negotiated Mutual Agreement Procedure between ATO and Inland Revenue in New Zealand.

BHP Group

Negotiated Bilateral Advance Pricing Arrangements between the ATO and each of HMRC and the US IRS in relation to intra-group services.

Mergers and acquisitions

Foster’s Group

Advised in relation to aspects of the 2011 demerger of the Treasury Wine Estates wine business.

BHP Group

Responsible for the UK and South African tax and stamp duty implications of the 2022 unification of BHP’s dual listed corporate structure.

BHP Group

Responsible for certain Australian, UK and South African tax implications of the 2022 merger of BHP’s Petroleum business with Woodside (transaction value circa US$20 billion).

BHP Group

Responsible for the tax implications of the 2022 disposal of BHP’s 80% interest in BHP Mitsui Coal Pty Ltd (transaction value circa US$1 billion).

BHP Group

Responsible for the tax implications of all transactions involving various subsidiaries in Australia, Asia, the UK, Europe and Africa. This included internal restructures as well as implementation of new business initiatives.

Tax policy and transparency

BHP Group

Responsible for the preparation and publication of the BHP Economic Contribution Report (BHP’s global tax transparency publication) including associated internal and external stakeholder management.

BHP Group

Responsible for preparation and publication of BHP’s inaugural public Country by Country Report including associated internal and external stakeholder management.

Tax compliance

BHP Group

Responsible for tax compliance obligations of all mining operations subsidiaries in Australia as well as subsidiaries in Asia, the UK, Europe and Africa.

BHP Group

Responsible for project to centralise the preparation of BHP’s transfer pricing documentation globally.

BHP Group

Responsible for implementing compliance with various new regulatory regimes including Master File, Local File and Country by Country Report obligations.

Career & qualifications

Qualifications

  • Bachelor of Laws (Honours), University of Melbourne
  • Bachelor of Science, University of Melbourne

Memberships

  • While at BHP, was a member of the Tax Committee of the Minerals Council of Australia

Insights Read more insight

Commissioner’s embedded royalty hunt diverted

The Full Federal Court has handed down its much-anticipated decision in PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86, overturning the decision of the Federal Court.

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ATO boldly sharpens its tools: multinational intangible arrangements in its sights

Multinational groups who use intangible assets as part of their operations should be aware of two new guidance documents published by the ATO.

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Royalty-free contracts will attract scrutiny by the ATO

The Federal Court has held in Pepsi Inc v Commissioner of Taxation [2023] FCA 1490 that international arrangements involving the licence of trademarks and other intellectual property (IP) should be...

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