Thu 05 2017

2017 Federal Budget insight

Introduction

Treasurer Scott Morrison presented the Turnbull Government’s second Budget which he described as an ‘honest budget’.

The Government’s strategy is to balance the Budget with increased revenue forecasts and new revenue measures.

The key announcements in the Budget include:

  • introduction of a levy on banks, which is estimated to raise $6.2 billion
  • increase in the Medicare levy from 2.0% to 2.5% from 2019
  • introduction of measures to manage housing affordability
  • strategies to provide funding for infrastructure and
  • strengthening International tax integrity measures.

The Federal Government has used the Budget to propose a multi-pronged approach to manage housing affordability. The Budget proposes measures which will impact individuals and managed investment trusts in an attempt to increase investment in, and supply of, affordable housing. Correspondingly, additional measures announced to target foreign investors and vacant property owners in an attempt to curb demand from those sectors.

Other Budget proposals will strengthen existing International tax integrity measures, known as Multinational Anti Avoidance Legislation (MAAL), as well as a focus on targeting the black economy and tax crime.

While the tax incentives introduced in the previous Budget for small businesses continue largely untouched for the next 12 months, corporates (listed, unlisted and privately owned) have been left wanting from this year’s Budget. Small business will need to consider whether they are entitled to the reduction in the company tax rate.

In this Hall & Wilcox online publication, we explore the key tax announcement’s in the 2017-18 Federal Budget with a focus on those measures and announcements which will have the greatest impact for taxpayers. A separate brief will cover the announcements on Superannuation.

Tony Macvean
Managing Partner
Peter Murray
Partner, Head of Tax

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Print version

Contents

Introduction

Economic analysis

Housing Affordability

CGT changes for foreign investors

Annual levy on foreign owned vacant residential properties

Foreign ownership in new developments restricted to 50%

Depreciation

Travel expenses

Incentives for MITs holding affordable housing

Super contributions from downsizing

Simpler framework for foreign investment framework

CGT discount

Banking

Major bank levy

Tax Integrity

Tougher Multinational Anti-Avoidance Law (MAAL)

Black economy

Combatting tax crime

International tax

Hybrid mismatch rules

Small Business

Small Business – Instant asset write-off extended for 12 months

Small business CGT concessions being tightened

GST

Property purchasers to pay GST directly to the ATO

Digital currency to be treated in the same manner as ‘money’

Precious metals – business to pay GST on acquisition whilst concept of second hand goods made clearer

Other tax measures

Crowd-sourced equity funding for ‘Pty Ltd’ companies

Access to super for first home deposit

Personal tax

Medicare levy increase

Medicare levy low-income threshold

HELP changes

Infrastructure

Health & Aged Care

Education

Contacts[/vc_column_text][vc_separator][vc_column_text]

Economic analysis

Alan Oster, Group Chief Economist, NAB

The key is whether the investment really is `productivity enhancing’. That said, all debt has to be repaid. We (and the rating agencies) will continue to focus on the Underlying Cash Balance. In the ‘Medium Term Economic Outlook’, our view is that the Budget implies a further slight drag on growth near-term but a sharp drag thereafter.

We are much more cautious on 2018-19 forecasts and beyond. The economy in our view will be running nearer 2.5% than 3%+ by then. And we are very sceptical about the wages forecasts – and hence nominal GDP estimates. As such, we don’t believe the medium term fiscal projections – and hence the credibility of the fiscal profile. This Budget will be popular, but from an economic perspective, if it looks too good to be true, it probably is.

Fiscal outcome

The underlying cash deficit is expected to fall from $37.6 billion to $29.4 billion in 2017-18, then rapidly improves to $2.5 billion in 2019-20 – and achieves a surplus of $7.4 billion in 2020-21. The Net Operating Balance is, however, expected to fall more aggressively (as extra Government investment kicks in) to around $10.8 billion in 2018-19 and achieves balance a year earlier in 2019-20.

Economic outlook

There is little fundamental difference between Treasury’s and NAB’s economic forecasts in 2017-18 – both around 3%. From a slow start in the first half of 2017 the economy will accelerate as lagged effects of higher commodity prices flow through to profits, LNG export volumes accelerate and the construction (apartment) cycle peaks. That said, domestic demand remains subdued. NAB’s forecasts are notably more pessimistic as we move into the forward projections (from 2018­19) as near term positives start to unwind and the construction cycle turns down.

Our expectations for the unemployment rate are similar, stabilising around 5.75% in the near-term before edging lower to 5.5% in the out years. We forecast nominal GDP growth of 3.3% in 2018-19 (the Government has 4%). The Government’s nominal GDP numbers then accelerate further – heightening our scepticism. The Government’s wages growth forecasts in particular, of 3% in 2018-19 and up to 3.75% by 2020-21, appear very optimistic.

Financial markets

There was little discernible market reaction to the Budget. That said, banks suffered as news of the new tax leaked out earlier in the day. Ratings agencies will clearly be looking at the underlying cash balance projections and their sustainability. It is equally unclear how they will see the new bank tax and what it means for growth and risk.[/vc_column_text][vc_separator][vc_column_text]

Housing Affordability

CGT changes for foreign investors

Australia’s foreign resident CGT regime will be extended by:

  • denying foreign and temporary tax residents access to the CGT main residence exemption from 7:30 PM (AEST) on 9 May 2017
  • increasing the CGT withholding rate for foreign tax residents from 10.0% to 12.5%, from 1 July 2017 and
  • reducing the CGT withholding threshold for foreign tax residents from $2 million to $750,000, from 1 July 2017.

The foreign resident CGT regime will be amended by applying the principal asset test on an associate inclusive basis from May 2017 for foreign tax residents with indirect interests in Australian real property.

Observation

While the policy underlining these measures is clear, it remains to be seen whether they will actually achieve the policy intention of curbing demand in the housing sector by the foreign investor market.

Unfortunately, as the CGT withholding rules assume vendors are non-residents unless a clearance certificate is obtained, the reduction to the CGT withholding threshold is likely to lead to significant compliance costs for Australian residents (particularly in cities such as Sydney and Melbourne where median house prices are high). Essentially, a clearance certificate will need to be obtained for all residential conveyances of $750,000 and above.

Annual levy on foreign owned vacant residential properties

A charge on foreign owners of residential property, nicknamed a “ghost tax”, will be introduced where properties are not occupied or genuinely available on the rental market for at least six months per year.

Observation

The charge will be administered by the ATO and will likely lead to increased compliance costs for foreign residential property owners. Similar measures enacted by State Governments targeting foreign owners of vacant land will be compounded by the proposed levy at the Federal level. The Government has stated that this measure is intended to improve the supply of affordable housing, by encouraging foreign owners of residential property to make their properties available for rent.

One would also suspect that it will be difficult to identify when a property has been unoccupied for 6 months and whether the ghost tax should be imposed.

Foreign ownership in new developments restricted to 50%

The Government will introduce a cap on foreign ownership in new developments through a condition on New Dwelling Exemption Certificates that will apply to applications made after Budget night.

New Dwelling Exemption Certificates are granted to property developers and act as a pre-approval allowing the sale of new dwellings in a specified development to foreign persons without each foreign purchaser needing to seek their own foreign investment approval.

While the current Certificate regime does not limit the amount of sales that may be made to foreign purchasers, a cap of 50% will be applied to foreign ownership in new developments through a condition on New Dwelling Exemption Certificates.

Observation

This measure may lead to funding issues for property developers who may have been otherwise more reliant on funding from foreign investors, as well as increased compliance costs. However, the long term benefits of this measure are uncertain, given that there are no restrictions on first-time residential owners in property in a development subsequently on-selling to non-residents.

Depreciation

From 1 July 2017 property investors will only be able to claim plant and equipment depreciation deductions in respect of outlays actually incurred by them. The effect of this is that investors will not be able to claim these deductions in respect of plant and equipment items that have been purchased by a previous owner of the property. These existing plant and equipment items will form part of the cost base of the property for the investor.

These changes will apply on a prospective basis. Existing investments grandfathered, with investors still being able to claim depreciation deductions in respect of plant and equipment forming part of residential investment properties as of 9 May 2017.

Observation

What is described as an integrity measure appears to be a restriction on negative gearing. This measure may also lead to property developers restructuring sale of land agreements.

Travel expenses

From 1 July 2017, taxpayers will no longer be able to deduct the cost of travel expenses related to inspecting, maintaining or collecting rent for a residential rental property. This measure will not prevent investors from claiming deductions for engaging third parties such as real estate agents for property management services. These expenses will remain deductible.

Observation

This is stated to be an integrity measure to address concerns that many taxpayers have been claiming travel deductions without correctly apportioning costs, or have claimed travel costs that were for private travel purposes. However, it also appears to be a restriction on negative gearing by stealth.

Incentives for MITs holding
affordable

MITs will be able to acquire, construct or redevelop property that is provided to low to moderate income tenants, with rent charged at a discount below the private market rental.

The arrangements will allow ‘flow through’ tax treatment for resident investors, and foreign investors will benefit from the concessional 15% withholding rate on fund payments by the MIT. Resident individual investors will also benefit from an increase in the CGT discount to 60%.

Qualifying conditions for the concession include that 80% of the Fund’s income must derive from the affordable housing assets and the MIT must make the affordable housing asset available for rent for at least 10 years.

The measure will commence for income years starting on or after 1 July 2017.

Observation

While the policy underlining this announcement is applauded, it remains to be seen whether investment managers will view the overall returns on affordable housing assets as sufficiently attractive to establish these new types of funds.

Super contributions from downsizing

From 1 July 2018 persons aged 65 or over may make a non-concessional contribution of up to $300,000 from the proceeds of selling their home. This measure will apply only to sales of a taxpayer’s principal place of residence (PPR) owned for the past ten or more years.

Both members of a couple will be able to separately take advantage of this measure for the same property. However, it is unclear whether this will be the case where only one member of the couple owns the PPR and hence receives all of the sale proceeds.

These contributions will be in addition to those currently permitted under existing rules and caps and they will be exempt from the existing age test, work test and the $1.6 million balance test for making non-concessional contributions.

Observation

While this measure is stated to be aimed at removing a barrier to older people downsizing their home, there appears to be no requirement that they purchase a smaller replacement property.

Simpler framework for
foreign investment framework

A range of amendments will be introduced with effect from 1 July 2017, to clarify and simplify Australia’s foreign investment framework. This will make foreign investor obligations clearer, and allow for more efficient allocation of Foreign Investment Review Board (FIRB) screening resources to higher risk cases. The final form of the changes will be subject to consultation with stakeholders.

 

 

 

Observation

The measures, summarised below, are expected to provide a welcome reduction in the red-tape surrounding FIRB regulation and should lead to a decrease in FIRB approval delays:

  • refining the type of developed commercial property subject to the lower $55 million threshold
  • improving the treatment of residential applications by allowing failed off-the-plan purchases to be considered as ‘new’
  • streamlining and simplifying foreign investment business application fees
  • introducing a new exemption certificate that applies to low risk foreign investors
  • clarifying the treatment of developed solar and wind farms and
  • restoring the previous arrangement regarding foreign custodian holdings (that is, legal rather than equitable interest holders) and notification requirements.

CGT discount

From 1 January 2018 the CGT discount will be raised from 50% to 60% for individuals who invest in affordable housing. To qualify for the higher discount individuals must be Australian residents and the housing must be provided to low to moderate income tenants, with rent charged at a discount to the private rental market rate. In addition, the housing must be managed through a registered community housing provider and held by the taxpayer for a minimum period of three years.

This increased CGT discount would flow through to resident individuals investing in qualifying Managed Investment Trusts. For more information, see our summary above on Incentives for MITs holding affordable housing.

Observation

Notably, the increased CGT discount is only available to resident individuals, not trusts, superannuation funds or listed investment companies. It is unclear why the restriction exists. However, it would appear to encourage Mum and Dad direct investors to direct their negatively geared investments to a particular class of housing.

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Banking

Major bank levy

From 1 July 2017, the Government will introduce a major bank levy for Authorised Deposit-taking Institutions (ADI) with licensed entity liabilities of at least $100 billion. The $100 billion threshold is indexed to grow in line with gross domestic product. The levy will be 0.06% per annum of the ADI’s licensed entity liabilities which will include corporate bonds, commercial paper, certificates of deposit and Tier 2 capital instruments. Liabilities that are not subject to the levy include Tier 1 capital and deposits of individuals, business and other entities protected by the Financial Claims Scheme.

The levy is expected to raise (net) $6.2 billion which, in the Government’s view, ensures the big banks are doing their part to assist the budget repair. The levy is intended to increase competition in the banking industry by allowing smaller banks and non-bank competitors to better compete with the major banks.

Observation
  • This measure goes some way towards addressing community concerns regarding the big banks.
  • The risk with this measure is that the banks will pass some, or all, of the additional cost of the levy on to its customers by way of increased cost of borrowing.

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Tax Integrity

Tougher Multinational Anti-Avoidance Law
(MAAL)

The Government will ensure that multinationals do not attempt to circumvent the MAAL by using foreign partnerships and trusts in their corporate structure. The MAAL will be broadened so that it applies to:

  • a partnership with a foreign resident partner
  • a trust with a foreign resident trustee and
  • foreign trusts with temporary central management and control in Australia.

These changes rectify a loophole in the current MAAL and are consistent with the original policy intent of the MAAL which is to combat multinational tax avoidance and strengthen the integrity of Australia’s tax system. The new measures will have retrospective effect and will apply from 1 January 2016.

Observation
  • This measure is only likely to affect a small number of taxpayers whose structure may have been outside the original MAAL.
  • The ATO had communicated its concern with such structures in Taxpayer Alert 2016/11.

Black economy

At the end of 2016, the Government established the Black Economy Taskforce to combat tax avoidance among taxpayers who show a disregard for their tax obligations. The extent of the cost of the black economy is enormous and more significant than the tax gap that exists in respect of corporates. For example, the interim report from the Black Economy Taskforce estimates the cash economy to be around $25 billion, resulting in reduced income and consumption tax revenues of $10 billion, as well as higher welfare payments of $4 billion due to the understatement of income.

The Government has continued its support for the taskforce by announcing the following additional measures:

Courier and cleaning industry

The taxable payments reporting system will be extended to contractors in the courier and cleaning industry from 1 July 2018, with the first reporting in August 2019. This will require businesses to report payments they make to any contractors to the ATO. It is an extension of measures already existing in the building and construction industry that has improved contractor compliance.

Audit and compliance activities

The Government will provide the ATO with one year additional funding of $32 million to continue audit and compliance work enabling it to better target black economy risks to 30 June 2018. The key focus will be businesses with turnover under $15 million and with key behaviours such as non-lodgement, omissions of income and non-payment of employer obligations.

Prohibition on sales suppression technology and software

The Government will prohibit the manufacture, distribution, possession, use or sale of sales suppression technology and software. This software enables businesses to understate their income by untraceably deleting selected transactions from their electronic point of sale records. This will ensure that all income is disclosed and taxed accordingly. These changes have been recommended by the OECD and are consistent with reactions in other jurisdictions.

Observation
  • Collectively, the black economy measures should increase the integrity of Australia’s tax system by requiring businesses to correctly report their income and increasing the risk that they will be investigated if they are non-compliant.
  • Couriers and cleaning businesses will need to ensure that they have systems in place to collect the information from 1 July 2018.
  • The introduction of such measures will create a level playing field for those businesses that do the right thing in respect of tax compliance.

Combatting tax crime

The Government will provide the ATO with $28.2 million to target serious and organised crime in the tax system. The ATO’s compliance work is currently funded until 30 June 2017 and the additional funding will allow the ATO to continue its investigations into serious crime until 2021 and is expected to gain $408.5 million in revenue.

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International tax

Hybrid mismatch rules

The Government has previously announced that it will implement the OECD’s anti-hybrid mismatch rules. These measures will tighten its focus on tax minimisation structures by eliminating hybrid tax mismatches that occur in cross-border transactions.

The measures will apply from the later of 1 January 2018 or 6 months following Royal Assent of the relevant legislation.

The Budget does not develop these measures further except for clarifying that there will be no special accommodation for banks and financial institutions in relation to Additional Tier 1 (AT1) capital.

Specifically, AT1 capital will not carry franking credits where returns are deductible in a foreign jurisdiction. Where the funds are not wholly used in the offshore operations of the issuer, the franking account of the issuer will be debited as if the returns were franked.

Observation

Practically the aim is to ensure that taxpayers cannot exploit differences in the debt/equity rules across jurisdictions by entering into arrangements that will enable them to obtain a deduction in one jurisdiction with no tax payable in the other. These measures were recommended by the OECD and form part of the Government’s broader commitment to eliminate global tax avoidance.

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Small Business

Small Business – Instant asset write-off extended for 12 months

Small business taxpayers can get an immediate tax deduction for depreciating plant and equipment (with minor exceptions) which cost $20,000 or less. This measure was due to expire at 30 June 2017 but the Treasurer announced in last night’s budget that it is being extended by a further 12 months, to 30 June 2018.

 

 

 

Observation

Currently, a small business taxpayer is a taxpayer carrying on a business with an aggregated turnover of $10 million or less. Most depreciating plant and equipment is included, with minor exceptions for horticultural plants and in-house software. Assets purchased by a taxpayer for more than $20,000 cannot be immediately deducted but can be added to a ‘small business depreciation pool’, and depreciated over time but at a higher rate than what a typical ‘effective life’ calculation would permit.

Government reports indicate that there has been a high take-up of the instant asset write-off and that it has encouraged small business to bring forward or make larger capital purchases. The extension of the instant asset write-off will, we think, be embraced by small business owners.

Consideration will also need to be given to the impact of these measures on the availability of franking credits and financial statements.

Small business CGT concessions being tightened

The small business CGT concessions rules will be tightened. Amendments will be made to prevent the concessions being applied by taxpayers who meet the ‘small business taxpayer’ definition, because they operate a business with a turnover of less than $2 million, to assets (including their ownership interests in larger businesses) which are not connected with the small business carried on.

Observation

The budget papers refer to taxpayer’s ‘structuring their affairs’ so as to come within the eligibility criterion for the small business taxpayer, which suggests that this is intended as an integrity measure and will overcome the need for the Commissioner to look to Part IVA to challenge such arrangements.

When details of the amendments are released, we will be updating you further.

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GST

The 2017 Federal Budget contains the following key proposed changes to the Australian GST system.

Property purchasers to pay GST directly to the ATO

From 1 July 2018, purchasers of new residential premises or new subdivisions will be required to remit GST directly to the ATO on settlement of a property purchase. This is an integrity measure seeking to address situations where developers have claimed GST credits on the construction process but do not remit GST to the ATO.

Digital currency to be treated in the same
manner as ‘money’

From 1 July 2017, supplies of a digital currency (which are currently considered to be intangible property that can be subject to GST) will be treated in the same manner as supplies of money (which are currently excluded from the definition of a ‘supply’ for GST purposes) and therefore not be subject to GST. This proposed change is aimed at removing double taxation on digital currencies so as to remove GST as an obstacle for the Financial Technology sector.

Precious metals – business to pay GST on
acquisition whilst concept of second
hand goods made clearer

From 1 April 2017, the liability to pay GST to the ATO in respect of precious metals (such as gold, silver or platinum) will be the responsibility of the business acquiring the precious metals instead of the seller. It is proposed that a ‘reverse charge’ mechanism is used to implement this change. Additionally, ‘second hand goods’ for GST purposes will exclude gold, silver and platinum. Both these measures are aimed at combatting fraud in the precious metals industry and appear consistent with the announcement made on 31 March 2017 by the Minister for Revenue and Financial Services.[/vc_column_text][vc_separator][vc_column_text]

Other tax measures

Crowd-sourced equity funding for ‘Pty Ltd’ companies

The Government will introduce a new crowd-sourced equity funding (CSEF) model for proprietary companies (a new regime for start-ups that are public companies was introduced earlier this year).

Observation

CSEF allows individuals to make small financial contributions to CSEF by reducing compliance and disclosure burdens on the start-up. The extension of the relaxation of the regulatory rules to ‘Pty’ companies will make it easier for start-ups to fund their businesses.

Access to super for first home deposit

From 1 July 2017 individual taxpayers will be able to make voluntary concessional contributions to their superannuation accounts of up to $15,000 per year and $30,000 in total. Any contributions that are made must come within the existing concessional contribution caps.

From 1 July 2018 the taxpayer will be able to withdraw contributions made under this scheme and any associated earnings, for the purpose of making a first home deposit. These withdrawals will be taxed at the individual’s marginal tax rate, less a 30% tax offset. Both members of a couple can take advantage of this measure to buy their first home together.

Observation

The scheme is intended to provide an incentive to enable first home buyers to build savings faster for a home deposit, by accessing the concessional tax treatment of contributions and earnings in superannuation, without adversely impacting their statutory superannuation contributions.

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Personal tax

Medicare levy increase

The Government will increase the Medicare levy from 2.0 to 2.5% of taxable income from 1 July 2019.

Observation

From 1 July 2019 individuals will pay an extra $50 for each $10,000 of taxable income that they earn. However, the tax rate will be reduced by 2 cents of the dollar from 1 July this year for those earning over $180,000 when the Temporary Budgeted Repair Levy ends as originally promised by the then Abbott Government in the 2014-15 Budget.

Low-income earners will continue to receive relief from the Medicare levy through the low-income thresholds, which will also be increased for singles, families, seniors and pensioners. The current Medicare levy exemptions will also remain in place.

Medicare levy low-income threshold

The Medicare levy low-income thresholds for singles, families and seniors and pensioners will increase from the 2016-17 income year.

The threshold for singles will be increased to $21,655, while the family threshold increases to $36,541 plus $3,356 for each dependent child or student. Singles, seniors and pensioners threshold will increase to $34,244. The family threshold for seniors and pensioners increases to $47,670 plus $3,356 for each dependent child or student.

 

 

Observation

Low-income earners will benefit from the threshold increase and will be insulated from the Medicare levy increase which will apply from 1 July 2019.

HELP changes

Among other things, a new set of repayment thresholds will be introduced from 1 July 2018 affecting the timing and quantity of repayments under Higher Education Loan Program (HELP).

 

 

 

 

Observation

These proposed measures confirm the pre-budget higher education reform package announcement by the Minister for Education and Training. Relevantly, the proposed changed include the lowering of the minimum repayment threshold to $42,000 (down from $55,874 for 2017/18) from 1 July 2018, with a lower 1% repayment rate, and a maximum threshold of $119,882 with a repayment rate of 10%.

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Infrastructure

The budget forecasts an emphasis on ‘priority infrastructure projects’ as follows:

  • Treasurer Scott Morrison has indicated that the Federal Government intends to purchase the 87% share of the Snowy Hydro scheme that is currently owned by NSW (5%) and Victoria (29%). This would be followed by a $2 billion upgrade over four years that would add 2000 megawatts to the existing 4100 MW capacity.
  • $5.3 billion has been allocated towards building the Western Sydney Airport for which project design would start next year, with completion forecast for 2026. This project would include injecting $5.3 billion in equity into the to-be-incorporated Western Sydney Airport Corporation to build and operate the site.
  • In NSW, $13.8 million has been announced to fund the Far North Collector Road.
  • In Queensland, $843.8 million has been allocated to the new Bruce Highway upgrade project, as well as $45 million for the Walkerston Bypass and an additional $6 million for the Mt Lindesay Highway upgrade.
  • A Melbourne to Brisbane inland rail has been flagged, which will cost $8.4 billion.
  • The budget includes $20 million to fund business case consideration of other fast rail connections between major cities.
  • In Victoria, $500 million has been allocated towards regional rail projects, including:
    • $100 million for the duplication of the Geelong-Waurn Ponds line
    • $100 million for the North East Rail Line upgrade
    • $195 million for Eastern Line duplication projects and
    • $95 million for the Avon River Bridge duplication.
  • Victorian infrastructure projects also include $20.2 million for a Murray Darling Basin rail and $30 million to go towards a business case assessment of the Melbourne Airport rail link.

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Health & Aged Care

While the Budget contains significant expenditure reduction measures for Health & Aged Care, these are tempered by new investments and revenue raising activities.

The Medicare levy will increase by half a percentage point from 2.0% to 2.5% of taxable income from 1 July 2019 to ensure the National Disability Insurance Scheme (NDIS) is fully funded and to guarantee Medicare. In a measure which has been backed by the Health sector, the Government will also extend the freeze on indexation of the Medicare rebate through to 2020.

Other measures include:

  • the establishment of the Medicare Guarantee Fund as a special account from 1 July 2017 to guarantee the Government’s commitment to the Medicare Benefits Schedule (MBS) and the Pharmaceutical Benefits Scheme (PBS) into the future
  • ongoing, indexed funding for a new National Housing and Homelessness Agreement (NHHA) from 2018-19
  • $10.2 million over 10 years from 2017-18 to partner with State and Territory Governments to trial the use of Social Impact Investments to fund a small number of innovative programs aimed at improving housing and welfare outcomes for young people at risk of homelessness
  • $6.0 million over four years from 2017-18 toward the national rollout of the Homes for Homes initiative
  • $20.2 million over 10 years from 2017-18 to encourage the development of the Australian market for social impact investments and
  • new compliance arrangements for the No Jab No Pay (NJNP) and Healthy Start for School (HSS) policies to ensure that all families receiving Family Tax Benefit (FTB) Part A are encouraged to meet immunisation and health check requirements.

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Education

Malcolm Turnbull and Scott Morrison have effectively ended the political feud over education funding, with a policy that retains the architecture of the Gonski model while promising funding increases above inflation for the next three years. To further cement the neutrality of its education policy, David Gonski has been reappointed to chair a review to advise on fine-tuning the system christened Gonski 2.0.

Under Gonski 2.0, schools will receive an extra $18.6 billion by 2027, $22.3 billion less than promised by Labour in its negotiations with states and territories. However, higher education will contribute $2.8 billion towards budget repair through proposed reforms.

Other measures include:

  • $125 million over five years to state and territory private school representative bodies to support the Government’s education agenda
  • Commonwealth capital grants for private schools will increase by 28%, to an estimated $182.5 million per year in 2021
  • additional funding for students considered disadvantaged
  • additional funding for schools in regional and remote areas
  • funding increase for Indigenous education in the Northern Territory
  • pre-school funding will increase by $429.4 million in 2018 and
  • proposed new funding rates for students with disability.

For more information, see our summary above on HELP changes[/vc_column_text][/vc_column][/vc_row][vc_row css=”.vc_custom_1494471317783{background-color: #ffffff !important;}”][vc_column][vc_tta_accordion color=”white” active_section=”10″ collapsible_all=”true” css=”.vc_custom_1494471445549{background-color: #ffffff !important;}”][vc_tta_section title=”Contacts” tab_id=”1494466298927-a3cd0b1f-a058″][vc_row_inner][vc_column_inner width=”1/2″ css=”.vc_custom_1494471216846{background-color: #ffffff !important;}”][vc_column_text]

Corporate Tax

Peter Murray
Partner
M +61 411 234 262
peter.murray@hallandwilcox.com.au

 

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Funds

Anthony Bradica
Partner
M +61 414 509 268
anthony.bradica@hallandwilcox.com.au

 

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International Tax

Peter Murray
Partner
M +61 411 234 262
peter.murray@hallandwilcox.com.au

 

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Personal tax

Andrew O’Bryan
Partner
M +61 407 535 514
andrew.o’bryan@hallandwilcox.com.au

 

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Small Business

Andrew O’Bryan
Partner
M +61 407 535 514
andrew.o’bryan@hallandwilcox.com.au

 

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Indirect Tax

Michael Parker
Partner
M +61 407 845 808
michael.parker@hallandwilcox.com.au

 

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Banking

Mark Inston
Partner
M +61 419 492 296
mark.inston@hallandwilcox.com.au

 

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Health & Aged Care

John O'KaneJohn O’Kane
Partner
M +61 402 237 193
john.okane@hallandwilcox.com.au

 

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Property

Natalie BannisterNatalie Bannister
Partner
M +61 409 418 259
natalie.bannister@hallandwilcox.com.au

 

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Anthony Bradica
Partner
M +61 414 509 268
anthony.bradica@hallandwilcox.com.au

 

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Frank Hinoporos
Special Counsel
M +61 403 821 156
frank.hinoporos@hallandwilcox.com.au

 

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Anthony Bradica
Partner
M +61 414 509 268
anthony.bradica@hallandwilcox.com.au

 

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Michael Parker
Partner
M +61 407 845 808
michael.parker@hallandwilcox.com.au

 

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Michael Parker
Partner
M +61 407 845 808
michael.parker@hallandwilcox.com.au

 

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Tax integrity

Peter Murray
Partner
M +61 411 234 262
peter.murray@hallandwilcox.com.au

 

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Education

Alison Baker
Partner
M +61 405 326 206
alison.baker@hallandwilcox.com.au

 

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Infrastructure

Mark Dessi
Partner
M +61 413 232 757
mark.dessi@hallandwilcox.com.au

 

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Contact

Tony has been the Hall & Wilcox Managing Partner since 2007. He is well recognised in the legal sector and has led the firm through a period of substantial growth and success.

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'"Stand out" Rachael Arnold is recommended for public and product liability claims.' – The Legal 500 Asia Pacific 2017

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Jane has been a practising solicitor for over 20 years specialising in Real Estate law with a focus on leasing in the commercial, retail, industrial, education and government sectors in all Australian jurisdictions...

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Alison has close to 18 years’ experience in a wide-ranging employment practice, advising private sector and public sector clients on all aspects of employment, industrial relations and human resources law, and work health and safety law...

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Natalie has close to 20 years’ experience in property, planning and environment law and has been recognised as a leading Australian lawyer in this area in Doyle's Guide to the Australian Legal Profession...

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In the corporate space, Jacqui regularly advises and assists client with mergers and acquisitions, corporate structuring, corporate compliance and governance, capital raisings and managed investment schemes.

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Paul has over 20 years' experience in insurance and commercial litigation. In particular his practice focuses on personal injury and property liability claims under common law and statutory schemes as well as marine and transport industry litigation.

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Anthony is a highly regarded tax practitioner with over 20 years’ experience. He has particular expertise in taxation planning and structuring for corporate clients, including advising on capital raisings, business structuring, mergers and acquisitions, and disputes with Federal and state taxation authorities.

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Angela has significant experience in workers’ compensation, product liability and public liability matters...

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Chris Brown is a commercial lawyer with 20 plus years’ experience in corporate transactions and advice.

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Fay has acted for employers for over 17 years across a range of industries including professional services, recruitment, finance, entertainment, FMCG & general manufacturing, sport, health, aged care, community services and local councils focused always on the purpose and imperatives of the organisations she is servicing.

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Liam is an accomplished and determined litigator with an excellent eye for detail and an exceptional track record in obtaining successful outcomes for his insurer clients.

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Drew has over 20 years’ experience as an insurance and commercial litigation lawyer. His area of focus has been the defence of professional negligence claims, directors' and officers' claims and medical malpractice.

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    Fluent in Chinese

Eugene specialises in capital raising, funds management, financial services licensing and anti-money laundering law.

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Deborah has extensive experience across a broad range of commercial transactions, including mergers and acquisitions, equity capital markets and other corporate transactions, equity investments, shareholders and joint venture arrangements, management equity arrangements, ASX listed company advice, and a wide variety of commercial arrangements.

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With over 25 years of corporate, commercial and regulatory experience, Alison has specialised in advising clients in the health, aged care, disability, life sciences and community sectors...

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Anastasia’s practice focuses on personal injury litigation management and administrative law. Anastasia focuses on achieving quality outcomes for her clients in worker’s compensation matters, including statutory benefits and common law claims under the Accident Compensation Act 1985 (Vic) and the Workplace Injury Rehabilitation and Compensation Act 2013 (Vic).

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Matthew Curll is one of the top ‘go-to’ people for Australian insurance law matters – both coverage and defence...

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James has experience in a broad range of commercial and intellectual property matters, including intellectual property commercialisation, agreements and licensing, trade mark registrability and infringement issues.

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Aaron has extensive employment and industrial relations law experience working with clients across a range of industries.

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Mark specialises in the construction, energy and infrastructure sectors...

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Maurice has more than 25 years’ experience delivering legal services for clients in both the private and public sector...

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Graydon acts on behalf of a number of national and overseas clients on large and complex commercial litigation matters and advises on all aspects of dispute resolution...

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Stephanie has over 15 years' experience in representing employers, insurers and self-insured corporations in the management and defence of a range of claims including intentional torts, property damage, pure economic loss and statutory classes of insurance...

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Mark’s practice encompasses both litigious and non-litigious applications of employment and industrial relations law...

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Maree acts for and advises insurers, employers and self-insurers and regularly appears in the District Court and at WorkCover WA...

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Ana’s practice focuses on the litigation of common law and statutory benefits claims brought pursuant to Victorian workers’ compensation legislation...

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Grant has more than 25 years' experience advising on catastrophic and major claims in the areas of CTP and general liability, which often involve complex liability, medical, causation and quantum issues...

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Heather advises on all regulatory, compliance, investment, tax and contractual issues, as well as acting in connection with disputes, regulator actions, product development, fund mergers and restructurings, and other transactions...

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Kylie is a senior practitioner with extensive experience in advising both government and non-government clients across all areas of employment, workplace relations, discrimination and health and safety law...

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Ben has a range of experience in intellectual property, technology, and commercial matters...

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Frank advises his clients on direct taxes, international structuring and taxation, business transactions, corporate restructuring, taxation disputes and the not-for-profit sector...

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Kathryn specialises in resolving disputes, and works collaboratively with her clients to provide the legal and strategic advice that best achieves their preferred outcome...

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John has strong technical expertise in the property funds sector, having advised on real estate portfolio and corporate acquisitions, transactional activity for wholesale and retail unlisted funds and related regulatory, governance and compliance matters.

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Mark has almost 20 years' experience acting for Australian and overseas financial institutions and borrowers in a broad range of finance transactions...

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Oliver is a corporate partner, whose practice focuses on mergers & acquisitions, corporate advisory, divestments, foreign investments and start-up capital raising.

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Zoe is a specialist insurance lawyer who manages complex and varied matters for a number of leading corporate insurers and Lloyd's of London syndicates.

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Wayne is a leading litigation and insolvency expert, with over 20 years' experience, specialising in large and complex commercial disputes in all jurisdictions, including commercial arbitrations.

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Nathan is an experienced insurance litigator with over 18 years' experience advising insurers on workers compensation, CTP and liability claims.

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Terry has over 25 years' insurance litigation experience, with his past 20 years focused predominantly on advising underwriters and self-insurers in the defence of damages claims for personal injuries, property damage and financial loss.

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Stephen is a well-respected commercial litigation lawyer with almost 30 years’ experience. His area of specialisation is in corporate and commercial dispute resolution, with a particular focus on complex debt, consumer law, contract, corporations law, equity, real property and regulatory investigations.

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Stan has been providing legal services to Local Government in NSW since 1996 and practices primarily in the areas of Environment, Local Government and Planning Law, and is a leading trusted adviser to Local Government.

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Adrian has been involved in litigation across a wide range of matters, including corporate and personal insolvency, banking and finance litigation, property and contractual disputes.

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Anne is a leading superannuation and financial services lawyer with deep knowledge and understanding of the superannuation and financial services industry...

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Gavin’s practice focuses on the specialist area of statutory recovery for worker’s compensation claims brought pursuant to the Accident Compensation Act 1985 (Vic) and Workplace Injury Rehabilitation and Compensation Act 2013 (Vic)...

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Joe has more than 23 years' experience advising insurers on large and complex claims under CTP and statutory classes of insurance...

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Matt has vast experience and expertise in public and product liability, professional indemnity, property, including recoveries, class actions and coverage disputes, and fraud...

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Tom has extensive experience in acting for high net wealth families, private and public corporations and corporate trustees...

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Jason’s practice focuses on personal injury litigation management and administrative law.

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Liz’s practice focuses on common law and statutory benefits claims and issues under the Accident Compensation Act 1985 (Vic) and Workplace Injury Rehabilitation and Compensation Act 2013 (Vic)...

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With over ten years' of experience, William helps clients to work through their succession planning goals and issues...

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Simon is a highly experienced litigator, having practiced for over 25 years in the CTP, workers compensation, recovery and liability jurisdictions.

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James has a broad range of both corporate and general commercial experience, particularly in the areas of equity capital markets, corporate advice, and public and private M&A...

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Andrew’s practice includes workers compensation, work injury damages/common law, s151Z recoveries, builders warranty claims, workplace law and alternative dispute resolution.

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Peter is the section leader of the firm's Tax team. Peter has joined Hall & Wilcox in 2016 after nearly 30 years with KPMG where he was a Senior Tax Partner.

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Matthew has over 18 years experience in insurance litigation and specialises in defending state statutory class and common law claims arising in the challenging Australian Capital Territory jurisdiction...

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Harry has represented a number of listed public companies, large private companies and government organisations...

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Andrew provides advice on the application of a wide range of taxation.

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Paul is an experienced energy and resources lawyer, who specialises in the development of energy projects and acquisitions, energy trading and regulation, with a particular focus on renewable energy.

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John advises principals in relation to the appropriate joint venture and development arrangements and regarding the appropriate delivery mechanism for construction projects.

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Rory has over 10 years’ experience in planning and environmental law and was recognised in 2016 as a “Rising Star” in Planning and Environment, and again in 2018 as a Recommended Town Planning & Development Lawyer in the Doyle’s Guide to the Australian Legal Profession.

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Leigh has significant experience and expertise in general insurance litigation acting for most major Australian insurers as well as a number of English insurers and underwriters.

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Michael’s practice focuses on tax disputes, capital gains tax, business sales and acquisitions and restructuring...

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Ed’s practice covers private mergers and acquisitions, family business and private equity.

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Mark specialises in corporate insolvency matters, commercial litigation and corporations law disputes, intellectual property and copyright litigation, and financial services disputes including securities enforcement...

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Katrina practises principally in the areas of commercial law and property law and development.

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Martin practices commercial law with extensive experience in contracts and commercial litigation. Martin focuses on corporate, commercial, regulatory and private clients, with particular expertise in the sports and media sectors.

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Karl advises his clients in adverse action claims at the Fair Work Commission, implementing and negotiating enterprise agreements, unfair dismissal claims, discrimination claims and contractual disputes.

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Joel is an experienced and well-rounded insurance lawyer, who is always accessible to his clients and delivers prompt, pragmatic and comprehensive analysis and advice...

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Nick has 19 years’ experience acting for Australian and international financiers and borrowers in corporate finance, acquisition finance, real estate finance and general finance across a range of sectors including financial services, property and  technology.

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Rhett is the National Insurance Practice Head and is responsible for the driving and coordinating the strategy for the firm’s national insurance practice.

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Matthew joined Hall & Wilcox on 1 July 2017, after almost 30 years at Harris Wheeler, most recently as managing partner of the firm and supervising partner of the firm’s Commercial practice.

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Kelli has extensive experience in insurance, product liability, public liability and workers’ compensation having acted for more than 30 years on behalf of insurers (both domestic and international), corporations, government bodies and instrumentalities.

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Andrew practices in personal injury litigation on behalf of self insurers, employers, and WorkSafe Victoria and its agents, managing claims brought under the Accident Compensation Act 1985 (Vic) and the Workplace Injury Rehabilitation and Compensation Act 2013 (Vic).

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Daniel is an experienced insurance lawyer with close to 20 years advising clients on insurance litigation...

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Ilona has more than 15 years’ experience with her practice focusing on both statutory and common law claims across both Victorian and Tasmanian workcover legislation

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Nicholas is a highly experienced lawyer who has concentrated on insurance law, particularly claims under the NSW statutory classes of insurance, for more than 20 years...

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Joanna has extensive experience advising and representing employers, self-insurers, NSW workers' compensation managed fund scheme agents, treasury managed fund agents and the Workers' Compensation Nominal Insurer (icare).

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Jacob is a member of Hall & Wilcox’s commercial dispute resolution team, practising predominantly in general commercial litigation.

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Adrian’s financial services law practice covers superannuation, managed funds, insurance, and financial advice...

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Ahranee advises insurers and corporates in the defence of public and product liability claims, both personal injury and property damage, as well as policy advice...

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Anton practices in all areas of insurance with a focus on workers’ compensation, medical treatment and public/property liability.

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Hector is a Partner in the Hall & Wilcox Litigation and dispute resolution team based in Perth. Hector has been practicing in the area of insolvency and dispute resolution since 1997...

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James specialises in estate and succession planning for ultra-high and high net worth clients. He also has experience in estate and trust disputes including cross-border succession issues and conflicts, tax planning and related advice to trust structures for Australian and UK non-residents and probate and estate administration.

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Emma has extensive experience in advising clients in estate planning and estate administration, trust establishment, and ongoing administration, trust estate disputes and structuring for succession of ownership and control of private and family businesses...

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Noel advises his clients on commercial disputes and related matters including banking and finance, insolvency, the Competition and Consumer Act 2010 (Cth), ASIC and other regulatory issues.

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John’s practice focuses on personal injury litigation management. He acts primarily for WorkSafe Victoria and is responsible for managing the delivery of quality common law and statutory benefits service and outcomes.

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Andrew has more than 35 years’ experience in superannuation, trusts, estate and succession planning...

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Keith is a key figure in tax advisory, having been in significant roles within the profession for over 20 years...

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Andrew has extensive experience in the provision of advice and conduct of litigation for insurers.

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Eileen's practice includes personal and business succession planning, probate and estate administration, trusts and self-managed superannuation funds and tax and related strategies related to estate and succession planning.

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In over 33 years in the profession, Steve has accumulated a wide range of skills and extensive experience in commercial law and in particular, in all aspects of real estate and property development.

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Nikki is an experienced litigator who advises CTP insurers, with her practice focused on helping clients defend CTP and major claims.

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Melinda is an experienced insurance litigator who helps insurers resolve CTP claims involving complex liability and quantum issues.

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Emma is a specialist insurance lawyer. She has over 10 years’ experience in insurance litigation with a specific focus on professional indemnity and medical liability claims.

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John has broad experience in financial services, funds management, blockchain, corporate and commercial law, with a particular emphasis on funds management related matters.

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Vince Battaglia is an experienced funds management and financial services practitioner.  He has worked in global and national law firms, as well as at ASIC.

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Melinda provides strategic and practical advice on a range of employment and industrial relations law issues...

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Bree has worked almost exclusively in Insurance and Risk since being admitted to the Supreme Court of Western Australia in 2004...

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Matthew is a general commercial lawyer with more than 18 years’ experience covering a range of areas of practice including private M&A, general commercial and corporate transactions, projects and advisory work, family succession arrangements, non-contentious employment matters, property, contracts and governanc

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Sauming is a specialist insurance lawyer with over 11 years’ civil litigation experience in personal injury and property damage.

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Rosena practices in insurance litigation: state compensation and liability claims (personal injury and property damage)...

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Michael is an experienced insurance litigator who helps insurers resolve CTP claims involving complex issues including liability issues, multi-defendant issues and detailed quantum assessments as well as relatives' claims.

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David is a commercial litigator with extensive insolvency and reconstruction experience, and expertise in property disputes.

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Nik advises on a broad range of property related transactions and disputes.  With over 17 years legal experience, he has acted for a variety of financial institutions, finance and investment companies, joint venture partners, property developers, private and public companies, government agencies and local councils.

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Iona has experience in assisting clients with both litigious and non-litigious employment and workplace relations matters.

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Lauren has extensive experience representing employers, insurers and self-insured entities in the management and defence of workers’ compensation claims.

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Jillian provides practical and commercially-minded advice to private and public sector employers on a wide range of labour and employment and privacy matters.

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With over 20 years’ experience in property law, Peter is one of the senior members of the firm's Property & Projects team...

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Kirrilee has more than 15 years' legal experience and acts on behalf of insurers in relation to catastrophic and complex personal injury claims...

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With more than 20 years of legal experience, Vicky specialises in representing clients in a wide range of commercial disputes across Australia...

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Jim has over 10 years’ experience providing taxation advice on a broad range of corporate and trust tax matters, with a particular focus on the banking and finance, government and property and construction sectors.

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Kristopher advises on all aspects of migration to Australia, with particular emphasis on employment-related migration...

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Emily specialises in property and leasing law, acting for a variety of clients in property, real estate and leasing transactions...

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Amber is an experienced insurance litigator who helps insurers resolve CTP claims involving complex liability issues, catastrophic injuries, multi-defendant issues and detailed quantum assessments as well as compensation to relative claims.

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Scott advises on a wide variety of corporate and commercial disputes and insolvency matters. His clients include those in a range of industry sectors, including insolvency practitioners, energy and resources, commercial property, financial services and intellectual property and technology.

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Carl is an experienced insurance litigator who helps insurers resolve CTP and major claims involving complex liability issues, dual insurance, detailed quantum assessments and fraud...

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Rachel has over 15 years of experience advising on tax law and specialises in stamp duties, land tax and other tax issues in all Australian states and territories.

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Katherine is a commercial litigation specialist with a focus on insolvency, contract litigation, construction disputes and the Personal Property Securities Act 2009 (PPSA).

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Elisabeth advises her clients on commercial litigation, international arbitration, corporate insolvency, claims arising from contraventions of the Corporations Act 2001 (Cth), financial product disputes, tax litigation, business crime and fraud.

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Since arriving in Australia Albert has worked on various types of commercial disputes, for a range of clients including the Greater Building Society, Newcastle Airport, Port Stephens Council and various engineering companies based in Newcastle and the Hunter Valley.

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Vanessa has worked in the area of insurance law, with a specific focus on workers compensation and personal injury insurance litigation since beginning her career as a paralegal in 1996...

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Mark has more than 16 years’ experience in advising on construction and infrastructure projects. He has acted for public and private organisations on social infrastructure projects including housing, schools, hospitals, primary care facilities and specialist disability care homes.

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Louise has provided advice in personal injuries law for over 20 years, to both plaintiffs and defendants...

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Graeme has a broad practice in commercial dispute resolution, conducting small to complex litigation in the Supreme and Federal Courts, and mediation.

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Megan specialises in corporate litigation, bankruptcy and insolvency, shareholder disputes, partnership disputes, contractual disputes, breach of confidence and restraint of trade, banking matters, and Australian Consumer Law.

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Rebecca has been working in the legal profession since 1998. Her practice has focussed on insurance litigation, predominantly workers’ compensation claims.

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Tanya is an insurance specialist and an Accredited Specialist in personal injury.  For close to 20 years, she has worked with insurers and self-insured corporations to resolve CTP and public liability claims, including major claims.

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Conrad has a broad range of commercial experience, particularly in the areas of mergers and acquisitions, restructures and business succession, insolvency, and Corporations Act 2001 (Cth) compliance.

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Bettina is a highly experienced insurance lawyer who defends claims on behalf of domestic and international insurers and corporations...

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Sean has practised in insurance litigation since 1992, acting on behalf of defendant insurers and self insured across the CTP, workers compensation and public liability regimes...

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Chris has 20 years of experience in health and medical law, delivering solutions to clients in the insurance and health sectors...

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Jonathon is a Special Counsel in the Sydney Corporate and Commercial team. He has over 15 years’ transactional and advisory experience specialising in mergers and acquisitions, private equity, joint ventures, shareholder arrangements and corporate governance...

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Lauren has over 12 years’ experience, specialising in insurance litigation and practicing in the areas of workers compensation, compulsory third party and public liability claims...

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Anna has 10 years’ experience practising in property and projects. She has particular expertise in managing large volumes of conveyancing work for developers.

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Thomas is an experienced litigation lawyer with knowledge across a diverse range of litigation practice areas...

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Sam’s practice focuses on estate and succession planning...

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Krisha has 19 years’ workers compensation and common law experience with a particular focus on section 151Z indemnity claims.

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Taleen has significant experience in insurance litigation and advice in workers’ compensation and public liability matters in Western Australia and the Northern Territory...

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Amy practices in insurance litigation and personal injury law.

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Marisa’s practice focuses on common law and statutory benefits claims brought pursuant to the Accident Compensation Act 1985 (Vic) and the Workplace Injury Rehabilitation and Compensation Act 2013 (Vic).

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Catherine is an experienced insurance lawyer who focuses on public liability and property damage claims.

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Jacinta’s current practice includes direct and indirect taxes, business transactions, corporate restructuring, taxation disputes (including pre-audit, audit and litigation), the not-for-profit sector and trusts.

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James has more than 8 years of experience working across a broad range of general commercial transactions and arrangements, including acting in mergers, acquisitions and restructures and drafting general commercial agreements.

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David is an experienced employment and industrial relations lawyer. He acts for a range of local and global clients across a wide range of industries.

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Glenn is an experienced litigator practicing predominately in commercial litigation with a focus on corporate and personal insolvency...

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Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi vel viverra mauris, quis aliquet ipsum. Cras efficitur erat et purus bibendum, et bibendum nulla aliquet. More about Candice

Barbara works with insurers on CTP and public liability insurance claims involving sensitive and complex matters, often involving multi-defendant and medical causation issues.

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Jessica’s practice concentrates on personal injury litigation management. Jessica focuses on achieving quality outcomes for her clients in worker’s compensation matters, including statutory benefits and common law claims under the Accident Compensation Act and the Workplace Injury Rehabilitation and Compensation Act...

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Ben has a broad knowledge across all disciplines of property, planning and construction and currently acts for clients in a wide range of matters in the firm’s Property & Projects practice.

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Elise's practice focuses on common law and statutory benefits claims brought pursuant to the Accident Compensation Act 1985 (Vic) and the Workplace Injury Rehabilitation and Compensation Act 2013 (Vic) and common law claims brought pursuant to the Transport Accident Act 1986 (Vic).

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Anthony assists insurers to resolve CTP claims involving complex liability and quantum issues, fraud, catastrophic injuries, nervous shock, multi-defendant matters and administrative law challenges.

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Jane-Elise is an experienced insurance lawyer whose practise focuses on general liability. Her clients include international insurers and large self-insured corporations.

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Adam is an experienced tax lawyer, and advises clients on a range of matters including tax planning and structuring, Division 7A, the small business CGT concessions, corporate restructuring, professional firm structures, trust taxation, the taxation of settlements and cryptocurrency taxation.

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Elizabeth is a commercial litigation lawyer who specialises in corporate and commercial dispute resolution, with a particular focus on contractual disputes, consumer law, corporations and equity, real property disputes and insolvency.

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Jennifer has over 10 years’ experience in the insurance industry and has worked in both private practice and in house defending claims under the Personal Injuries Proceedings Act 2002 and the Workers Compensation and Rehabilitation Act 2003.

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Natasha acts for a variety of professionals in the defence of professional negligence and other claims arising out of purely economic loss, property damage, defamation, and alleged breaches of the Australian Consumer Law.

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Felicity is an experienced energy and resources and corporate lawyer, who specialises in general corporate and commercial matters, rail, infrastructure and energy and resources...

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Catherine's expertise include compulsory third party (CTP) and public liability claims, including major claims, section 151z recovery matters and defendant insurance litigation.

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Belinda’s practice focuses on the litigation of common law claims brought pursuant to the Transport Accident Act 1986 (Vic) and common law and statutory benefits claims brought pursuant to the Accident Compensation Act 1985 (Vic) and the Workplace Injury Rehabilitation and Compensation Act 2013 (Vic).

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Alexandra has experience acting on behalf of and advising both public and private sector clients in a broad range of industries including in the tertiary education, apprenticeship training and retail sectors.

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Sarah is an experienced employment and industrial relations lawyer.  Sarah acts for a range of local and global clients across a wide range of industries in both litigious and non-litigious employment and industrial relations matters.

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Diana specialises in personal injury law and insurance litigation.

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Kate has close to 10 years' experience specialising in succession law including wills, testamentary and discretionary trusts, protective trusts, powers of attorney, appointments of guardian advanced health directives and probate and letters of administration.

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Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi vel viverra mauris, quis aliquet ipsum. Cras efficitur erat et purus bibendum, et bibendum nulla aliquet. More about Joshua

Julian is an experienced senior litigator who has acted in high profile, complex and fiercely contested commercial litigation, public inquiries and investigations on behalf of companies, individuals (including members of parliament) and Government entities...

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Sarah has over 10 years’ experience in workers’ compensation and personal injuries claims. She has worked predominately on workers’ compensation matters in Queensland and more recently in the Western Australian jurisdiction

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Terri is an experienced insurance and litigation lawyer who has defended claims on behalf of domestic and international insurers for a decade...

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Katherine’s practice is predominantly in the area of general commercial dispute resolution and litigation and includes tax litigation and tax audit, contractual disputes, leasing disputes, restraint of trade injunctions, debt recovery, and insolvency and corporations matters.

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George has particular expertise in representing and advising insurers in relation to large scale litigation including class actions, indemnity disputes and insurance fraud claims, as well as public and product liability and professional indemnity claims.

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William specialises in private M&A and general commercial transactions and provides strategic advice on acquisitions, restructures and exits...

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Sheridan specialises in insurance litigation, with particular experience in complex claims and fraud...

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Ben’s practice focuses on common law and statutory benefits claims brought pursuant to the Accident Compensation Act 1985 (Vic) and the Workplace Injury Rehabilitation and Compensation Act 2013 (Vic).

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Clare is passionate, practical and results-oriented employment lawyer who takes pride in providing commercially-minded advice, exceptional communication and effective problem-solving skills to all types of employment, industrial and safety issues.

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Jennifer has significant experience in general insurance litigation. Her experience includes public and product liability, property damage and compulsory third party insurance...

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Jamie is an experienced lawyer with her practice focusing primarily on CTP claims, in particular non-meritorious claims.

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Daniella’s practice focuses on common law and statutory benefit claims in all jurisdictions, where she continuously delivers quality results.

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Rachel is a tax lawyer specialising in direct taxes and tax disputes. Rachel’s areas of experience include advising on a variety of domestic and international tax laws...

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Kate has a broad practice, having experience in public and product liability, professional indemnity, fraud and policy interpretation...

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Holly provides advice and acts on behalf of insurers in a variety of CTP claims including advising on complex quantum and liability issues and representing insurers in the Local and District Courts and the Claims Assessment and Resolution Service.

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Mark has a broad range of experience in corporate and commercial practice areas, with a particular focus on the sports and media industries.

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  • Fluent in Chinese

Joey’s practice focuses on property acquisitions and sales, property due diligence, contract negotiations, commercial leasing, and foreign investments.

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Jeanette has over 10 years’ experience working in the Asia-Pacific region. She specialises in advising borrowers and financial institutions on bilateral and syndicated financing, as well as cross-border project financing.

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Tina is experienced in defending public and product liability claims in New South Wales and Queensland on behalf of domestic and international insurers.

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William is an experienced litigator with over 11 years’ experience in both Australia and overseas and currently practices in multiple Australian jurisdictions...

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Stacey has over 6 years’ experience in workers’ compensation law. In addition to her workers’ compensation practice, Stacey has specialised expertise in common law, public liability and asbestos claims.

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David’s practice is predominantly in commercial litigation and insolvency...

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Donna has approximately 20 years’ experience in alternative dispute resolution through her previous roles in the insurance and legal industry...

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Bianca’s commercial dispute resolution and litigation practice extends to include acting for entities and individuals in contractual disputes, high quantum intellectual property disputes, breach of confidence and restraint of trade matters, shareholder oppression claims, partnership disputes, estate disputes and large equitable disputes.

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Nina has 11 years’ broad experience as a commercial lawyer with a specialty in intellectual property and information technology law, and related areas of practice including privacy, data security and competition law.

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Amber has more than 12 years of experience in the legal insurance sphere, and has covered the field, working in State and Federal Government legal practices, private practice and in-house at WorkCover in 2011.

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Hamish is a commercial dispute resolution lawyer. His experience extends to applications for urgent relief, appellate matters and defence of class actions.

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Victoria’s practice focuses on the common law and statutory benefits claims brought pursuant to the Accident Compensation Act 1985 (Vic) and Workplace Injury Rehabilitation and Compensation Act 2013 (Vic).

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With over fourteen years’ experience working in the NSW workers compensation area, Jenny is a highly skilled and proficient lawyer who defends statutory and common law workers compensation claims.

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Toniel’s practice focuses on general insurance advice and litigation. She manages complex and varied matters for a number of high profile insurers and private clients.

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Elisa's practice focuses on common law and statutory benefits claims brought pursuant to the Accident Compensation Act 1985 (Vic) and the Workplace Injury Rehabilitation and Compensation Act 2014 (Vic).

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Hannah practices in general insurance litigation with a particular focus on claims and risk...

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Rebecca's areas of expertise include the preparation of design and construction documents, and construction dispute advice and litigation...

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Jessica practices in employment and workplace relations law and provides strategic advice to clients across a range of industries.

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Pia is a Senior Associate in the Commercial Dispute Resolution team with experience across general commercial litigation, banking enforcement and insolvency...

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Markus’ practice focuses on statutory benefits claims brought pursuant to the Accident Compensation Act 1985 (Vic) and Workplace Injury Rehabilitation and Compensation Act 2013 (Vic).

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Martin specialises in insurance litigation, working with insurers on defending compulsory third party claims...

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Liz's practice focuses on state compensation and liability claims. She has developed particular expertise in identifying and managing complex and technical liability and state compensation claims, considering, analysing and providing commercial advice to both insurers and self-insured employers...

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Lauren specialises in resolving disputes, and works collaboratively with her team and with clients to provide strategic advice and success for the client...

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Kathryn advises and represents clients in a wide range of matters, including general commercial litigation, banking and finance litigation involving mortgages, guarantees and loan agreements, debt recovery and enforcement and corporate insolvency advice.

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Brandon is an experienced insurance litigator specialising in workers’ compensation, medical treatment liability and public liability claims.

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Mitch is an experienced insurance and litigation lawyer who has defended claims on behalf of insurer and private clients as well as state government departments.

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Zoe acts predominately for corporate clients and company directors in cases involving contractual disputes, fraud, corporations and equity matters, competition and consumer law...

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Bridget is an experienced insurance and litigation lawyer who has acted for leading Australian and international insurers and underwriters...

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Shane has a broad commercial and regulatory litigation practice, encompassing investment fund and trustee disputes, banking and company law, financial services, civil and commercial fraud, aviation, construction and infrastructure disputes.

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Belinda is an insurance lawyer with decades of experience over a range of jurisdictions. Belinda is an Accredited Specialist in Personal Injury Law...

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Daisy has extensive experience within the Common Law Workers’ Compensation area. She has also acted in public liability, product liability, medical negligence and CTP cases...

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Ebonie has worked in the area of insurance law since 2011. She has a specific interest in representing employers in workers compensation claims, with her practice encompassing both physical injury and psychological injury claims in both litigated and non-litigated advice matters.

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Melissa is an experienced insurance lawyer who focuses on advising major national insurers on CTP and public liability claims ranging from homeowners to small businesses.

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Dr Wolfgang Babeck has more than 20 years’ experience as a corporate and commercial lawyer and is admitted in New South Wales, England & Wales and as Rechtsanwalt in Germany...

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Sumith Perera

Chief Operating Officer

Sumith is the Chief Operating Officer and the national Head of Corporate Services at Hall & Wilcox. He has over 20 years' experience in leading and managing teams at professional services firms.

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Peter is the Client Solutions Director at Hall & Wilcox where he drives their Smarter Law program and fosters innovation at the firm...

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Dean is the Head of Hall & Wilcox’s Finance team. He has over 15 years’ experience in finance within professional services firms.

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Katie is the Director of People & Culture for Hall & Wilcox. She has over 20 years’ experience in the legal industry.

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Melanie is the national head of Hall & Wilcox’s Business Development, Marketing & Communications team...

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Mike manages the Legal Excellence & Risk team at Hall & Wilcox and is responsible for the firm’s precedents, risk management and general counsel/company secretarial functions.

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Janneke is the operations manager and head of operations nationally at Hall & Wilcox. She has over 15 years’ experience in human resources and project management across a variety of industries, including professional services, IT, banking and utilities...

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Pious is the IT manager and head of IT nationally at Hall & Wilcox. He has over 18 years’ experience as a senior IT executive with a proven track record in legal and government technology management sectors.

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Melinda is the national marketing and communications manager at Hall & Wilcox. She has more than 20 years’ experience as a journalist, content creator and marketing communications specialist at professional services firms.

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Thinking | Thu 03 2007

Corporate and Financial Services Reform Update March 2007

The first tranche of draft regulations was released for public consultation on 26 March 2007 as part of the Corporations and Financial Services Regulation Review process. Some key issues dealt with in the first round of draft regulations are set out below: Keeping Financial Services Guides and Product Disclosure Statements up to date Where there […]

Thinking | Mon 05 2007

Compensation Arrangements for Financial Services Providers

Yesterday the Parliamentary Secretary to the Treasurer (Chris Pearce), announced that regulations to complement section 912B of the Corporations Act 2001 (the Act) are expected to be made by 1 July 2007. The Act requires financial services licensees that provide financial services to retail clients to have in place appropriate compensation arrangements. The arrangements must either be approved […]