Room 1913

Aickin Chambers

(03) 9225 6762

(03) 9225 7999 (Clerk)

0410 419 726

Claire Nicholson

LLB (Hons), MTax, CTA

Admitted to Practice:

Signed Victorian Bar Roll:

7 December 2010

1 May 2014

Claire specialises in taxation and commercial law.  

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.

 

Recent matters include

Advice

  • 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 (Vic)

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 matters

  • 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 v 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

Liability limited by a scheme approved under Professional Standards legislation

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