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Andrew Roe
Andrew Roe

BA, LLB (Hons) (Monash), LLM (Cantab)

Admitted to Practice:

Signed Victorian Bar Roll:

15 October 2013

10 May 2018

Room 3821

Ninian Stephen Chambers

(03) 9225 7584

(03) 9225 8444 (Clerk)

0431 231 817

Andrew practises primarily in taxation and revenue law, commercial law and public law.

Before coming to the Bar, Andrew was an associate to the Hon Justice Crennan AC at the High Court of Australia, a solicitor in the tax team at King & Wood Mallesons, and Researcher to the Solicitor-General for Victoria.

Andrew’s experience since coming to the Bar includes acting for Crown Resorts in a nine day hearing concerning the deductibility of interest incurred in deriving foreign source income and Part IVA (led by Neil Young QC, James Hmelnitsky SC and Dr Catherine Button QC), and acting for the Commissioner of Taxation in BAC Holdings v Commissioner of Taxation [2020] FCA 413 (led by James Hmelnitsky SC).

Andrew has also been briefed in various ongoing and recently settled matters acting for taxpayers and the Commissioner, unled and led by Neil Young QC, David Batt QC, James Hmelnitsky SC, Kristen Deards SC, Dr Catherine Button QC and Eugene Wheelahan QC, including matters involving transfer pricing, thin capitalisation, anti-avoidance, the capital/revenue test, international tax treaties, source and characterisation of income, the TARP test, the same business test, the single entity rule, Divisions 40 and 974 of the 1997 Act, and private rulings.

Andrew has additionally authored advices on a range of tax issues (led by G T Pagone QC, David Batt QC, James Hmelnitsky SC and Dr Catherine Button QC, and unled).

Andrew holds a Master of Law with first class honours from the University of Cambridge, and undergraduate degrees in Arts and Law from Monash University.  Andrew is a former Editor of the Monash University Law Review, and has published in the Australian Tax Review.

Liability limited by a scheme approved under Professional Standards legislation

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