Claire Nicholson

LLB (Hons), MTax, CTA

Admitted to Practice:

Signed Victorian Bar Roll:

7 December 2010

1 May 2014

Room 1913

Aickin Chambers

(03) 9225 6762

(03) 9225 7999 (Clerk)

0410 419 726

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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