Nicholas is an expert in state taxes. He practised for seven years as a solicitor at the Victorian State Revenue Office. Recent appearances in this area include:

​

• duty – Konann [2014] VCAT 1024; appeal [2015] VSC 23; White Rock Properties [2014] VSC 312; appeal [2015] VSCA 77; Regis Aged Care [2015] VSC 279; Challenger Listed Investments [2012] HCATrans 352

• land tax – Marrone [2014] VCAT 1137; Kameel [2014] VCAT 1260; appeal [2015] VSC 229

• restitution – ACN 005 057 349 [2015] VSC 76

• declaratory relief in tax matters – Summit Grain [2013] VSC 383.

​

Nicholas also advises and appears in GST and other federal tax matters. Recent appearances include: Sanctuary Lakes [2013] FCAFC 50; special leave [2013] HCATrans 273 (deductions); Chen [2012] AATA 884 (GST margin scheme); and AJJJ’s Emporium [2013] AATA 501 (recklessness penalty).