NICHOLSON, Claire

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NICHOLSON, Claire


Areas of Practice

Tax/Revenue

  • General income tax
  • Transfer pricing
  • International Tax
  • Anti-avoidance
  • GST
  • Superannuation
  • Duties
  • Land Tax
  • Payroll Tax
Commercial

 

  • Commercial - General
  • Bankruptcy
  • Corporate Insolvency
  • Corporations Law
  • Professional Liability

Public/Administrative 

  • Customs
  • Disciplinary Proceedings
 

Claire specialises in taxation and commercial law.

 

Taxation expertise

Claire’s tax expertise is in providing advice and appearing in matters relating to corporate transactions and structuring, including cross-border arrangements, financing, consolidation, anti-avoidance, Division 7A risk, corporate reconstruction (income tax, duty and GST), insolvency, trusts, SMSFs, and the tax implications of general commercial arrangements.

Claire has a Master of Tax and is a Chartered Tax Advisor.

Commercial expertise

Claire’s commercial experience includes disputes in the following areas: class actions, contract, corporations, insolvency, insurance, property, trusts and equity, trade practices and competition.

Recent matters include:

Taxation, fraud and professional negligence

Recent advice matters:

  • Commonwealth Director of Public Prosecutions ats Georgiou & Ors (VCC) – merits of charge of conspiracy to defraud the Commonwealth involving failure to remit GST and withhold PAYG within large corporate group and related entities
  • whether sale of commercial building a going concern for GST purposes
  • whether franking credit refunds were ‘commission’ under trust deed
  • whether termination activities of property development company were ‘carrying on an enterprise’ for GST purposes
  • application of contractor provisions under the Payroll Tax Act 2007 (Vic) to a health services provider
  • CGT implications of entering into put and call option to sell farm land for development
  • CGT implications of the surrender of life estate and sale of property by trustees
  • tax and regulatory implications of converting from a non-distributing co-operative to a distributing co-operative
  • exemption from duty upon transfer of property from SMSF to beneficiary under the Duties Act 2000 (Vic)
  • private binding ruling application: whether declaration of trust effective to create absolute entitlement for CGT purposes;
  • compliance of binding financial agreement involving superannuation split with Family Law Act 1975

Recent cases:

  • Ostad ats Deputy Commissioner of Taxation (AAT 2017/3906) – income tax
  • In the matter of Mendis Medical Pty Ltd (in liquidation) ACN 094 983 801 ats Deputy Commissioner of Taxation (VID 1007/2017) – application to terminate winding up
  • SRBP v Tax Practitioners Board [2016] AATA 456 (led by Andrew Broadfoot QC) – review of decision to terminate accountant’s registration for 3 years
  • Director of Public Prosecutions v Song (VCC 2015) – appeared for accused in committal proceeding relating to complex fraud, partially discharged at committal, matter discontinued by DPP at trial
  • Robbins v Commissioner of State Revenue (VSC 2015, settled) – principle place of residence under the Land Tax Act 2005

Recent seminars

  • Tax implications of cryptocurrency transactions: Corrs Chambers Westgarth, March 2018
  • Risk and Reputation: considerations for the multinational tax advisor, EY Melbourne, March 2018, PWC Melbourne, October 2017
  • Lewski v Commissioner of Taxation [2017] FCAFC 145: case analysis, Victorian Bar 12 December 2017

Commercial

  • Hoskin v The Office of the Sheriff of Victoria [2018] VSC 216 – breach of common law duties of Sheriff in exercising the power of seizure and sale under warrant
  • Weber v Greater Hume Shire Council [2018] NSWSC 667 (led by Tim Tobin SC) – class action
  • In the matter of Bowden v Murray Valley Aboriginal Co-operative (VSC 2018) – objection to subpoena by interested party
  • Workers Compensation Nominal Insurer ats Papadopoulos & Ors (VSC 2018, led by Paul Hayes QC, settled) – claim that former directors were culpable directors under the Workers Compensation Act 1987 (NSW)
  • Murillo v SKM Services Pty Ltd (VSC 2018, led by Gerard Dalton QC) – class action
  • In the matter of MorfenOps Pty Ltd and Morfen Holdings Pty Ltd (VSC 2018, led by Noel Magee QC) – oppression
  • Morton & Ors v McMaster & Ors (VSC 2018, led by Noel Magee QC) – breach of fiduciary duties, breach of trust
  • Dover Farms Pty Ltd v Fenwick atf Fenwick Superannuation Fund & Ors (VSC 2018, led by Noel Magee QC) – misleading and deceptive conduct
  • XEC v GUS (VSC 2017, settled) – breach of fiduciary duties
  • In the matter of Melcorp Fabrics (VSC 2017) – oppression
  • Shumack v Kousal & Registrar of Titles (VCC 2017, settled) – trespass and adverse possession
  • Skill Training Victoria v Dotsan Pty Ltd & Ors (VSC 2017, led by Stewart Anderson QC) – interlocutory injunction, oppression
  • Williams v AusNet Electricity Services Pty Ltd & Ors [2017] VSC 474 (led by Gerard Dalton QC) – class action
  • NZX Ltd v Ralec Interactive & Ors [2016] NZHC 2742 (led by Tim North QC) – breach of contract, misleading and deceptive conduct, breach of warranties 

 


 

From 1st May 2014, liability limited by a scheme approved under Professional Standards legislation. 


 

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