Kathryn specialises in tax risk management (including reviews, audits, ADR and litigation) and state taxes (transfer duty, landholder duty, corporate reconstruction relief, windfall gains tax, land tax and state tax due diligence).
Kathryn has advised on disputes in relation to land tax, payroll tax, transfer duty, valuations, losses, capital gains tax, the General Anti Avoidance Rule (Part IVA), transfer pricing, permanent establishments and the R&D tax incentive.
Kathryn has managed teams of lawyers, and worked as a member of teams, on large taxation litigation matters in the Federal Court of Australia, the Administrative Appeals Tribunal, the Supreme Court of Victoria, the Victorian Civil and Administrative Tribunal and the South Australian Civil and Administrative Tribunal, including appearing herself and instructing counsel in ADR and at hearings.
Alongside her tax work, Kathryn is joint pro bono partner. She has played a central leadership role in driving the firm’s national practice which supports low income, disadvantaged and marginalised people in the Australian community and the organisations that support them. In only two years, our practice achieved 48 pro bono hours per lawyer, exceeding the national pro bono target – a process that is usually expected to take five years.
Acted in Federal Court of Australia litigation conducted on behalf of Foster’s Group against the ATO in relation to losses in respect of funding of the Elders Finance Group.
Advising and representing the Australian subsidiary of a foreign multinational food and beverage company in relation to the conduct of ATO taxation audits of the 2012 to 2019 income years.
Acted in the Administrative Appeals Tribunal in relation to a dispute against Innovation and Science Australia regarding the availability of the R&D tax incentive.
Advising on sub-sale rules in relation to acquisitions of land in Victoria and Western Australia, including liaising with third parties and their advisors.
Advised on internal restructuring involving landholder duty acquisitions, including various submissions to revenue authorities prior to the takeover of CUB by Asahi Beverages; advised on various acquisitions including preparing landholder applications and liaising with revenue authorities; and advised on a major internal restructure, involving landholder structuring advice, liaising with other professional advisors in various jurisdictions as well as various Australian state revenue authorities and applying for corporate reconstruction relief.
Stamp duty due diligence on the proposed acquisition of interests in multiple Australian jurisdictions.
Acting for a taxpayer against the Victorian Commissioner of State Revenue in an objection in relation to the imposition of transfer duty.
Acting for the Australian subsidiary of a major global information technology group in relation to an Australian Taxation Office audit of the subsidiary’s Australian operations.
Acting for an Australian subsidiary of a major global manufacturing group in relation to an Australian Taxation Office Large Business Audit.
Acted in valuation dispute with the Valuer-General in SACAT.
In 2014, acted for the Law Institute of Victoria in relation to Supreme Court proceedings concerning the LIV’s payroll tax status.
Advising on the stamp duty implications of land acquisitions and acquisitions of interests in landholding trusts. Various submissions to revenue authorities in multiple jurisdictions.
Acted in the takeover of a listed trust holding significant land assets in five Australian jurisdictions in relation to stamp duty.
Advised on stamp duty implications of a major internal restructure, including applying for corporate reconstruction relief.
Multinational groups who use intangible assets as part of their operations should be aware of two new guidance documents published by the ATO.
Foreign surcharges are payable in addition to ordinary stamp duty or land tax. Victoria and Queensland offer exemptions from the foreign surcharges for certain large organisations.
The State Taxation Acts and Other Acts Amendment Act 2023 (Vic) was eventually passed, but with a number of amendments made to the initial Bill.