Relevant restructuring - Payroll tax and duty aspects paper

Jessica Laird

Jessica Laird is a commercial and transactions lawyer specialising in the food and agribusiness sector, advising clients both at the governance and operational levels of managing their businesses. Complementing her corporate and commercial law practice, she also maintains a focus on stamp duty and other transaction taxes. She assists clients by designing and implementing tax effective corporate restructures and structuring transactions. Jessica works closely with her clients and their accountants to manage what are often competing commercial, tax and stamp duty objectives to achieve the most cost effective solutions, both for internal restructures and when negotiating transactions in the mergers and acquisitions space. - Current at 17 January 2022

Lyndon Garbutt CTA

Lyndon is a principal and founder at West Garbutt. Lyndon is a qualified lawyer, chartered accountant and chartered tax adviser who advises on GST, payroll tax, land tax, income tax, capital gains tax and the establishment of private ancillary foundations. His diverse experience in dealing with the Australian Taxation Office (ATO) from an accounting and a legal perspective has given him a valuable insight into the motivation of agencies. Lyndon has acted for clients from diverse backgrounds in a wide range of industries, including the non-profit and charities sector. He has been involved in representing the interests of clients during ATO reviews and audits, drafting objections to ATO decisions and drafting applications for private binding rulings. Lyndon has also successfully negotiated with the ATO regarding the imposition of penalties, remission of interest charges, lifting of garnishee orders and negotiations regarding director penalty notices and payment arrangements. Lyndon has acted for clients in appeals to the Administrative Appeals Tribunal, successfully negotiating settlements before the commencement of formal proceedings. Lyndon’s experience also includes drafting and managing submissions to State revenue authorities regarding land tax and the application of payroll tax, including during State revenue authority audits. Lyndon drafts and lodges objections and appeals against payroll tax assessments and Commissioner decisions, including decisions relating to grouping of businesses for payroll tax purposes and the application of the contractor and employment agent provisions. Lyndon’s experience includes advising charities, non-profits and other organisations on the availability of a range of exemptions and concessions from land tax and payroll tax, including seeking refunds of overpaid tax for past years. - Current at 19 September 2019

Darius Hii CTA

Darius is a tax and estate planning lawyer who works alongside accountants and other advisors to provide comprehensive advice in relation to business and personal succession and structuring which includes: 1 preparing effective wills and estate plans for intergenerational asset protection and transfer; 2 wealth protection strategies; and 3 implementing tax effective business succession and restructuring strategies. In addition, Darius has developed a keen interest in and provides advice in relation to trusts, superannuation, land tax and payroll tax. - Current at 15 June 2022