The significance of the land/chattels distinction in an infrastructure context presentation

Michael Flynn KC CTA-Life

Michael Flynn KC, CTA (Life), is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. Michael has appeared in many leading taxation cases in the Federal Court and the High Court and has been a member of various committees of The Tax Institute over the past 25 years. - Current at 30 November 2023

Richard Buchanan CTA

"Richard Buchanan CTA, is a partner in the M&A Tax team at Deloitte who specialises in the tax aspects of major infrastructure, real estate, private equity and corporate transactions. In these transactions, Richard leads teams that conduct due diligence, structuring, transaction document drafting and negotiation, liaison with regulatory authorities, model review and post-acquisition integration steps. Richard is also involved in a number of revenue authority engagements, including settlement negotiations, management of audits and risk reviews and private ruling negotiations. Richard first became a partner in 2005 at Deloitte (after beginning his career at Deloitte through university under the Deloitte cadet program). Richard was then approached to join Greenwoods & Herbert Smith Freehills (G&HSF) and was a partner at G&HSF for approx. 10 years until he was approached to join EY in 2016 (at which time Richard was the leader of the Melbourne office of G&HSF). In his time at a law firm, Richard was consistently recognised as one of Australia’s leading tax lawyers in external awards such as Chambers, Asia Pacific 500, Boyle’s and Legal Who’s Who. Richard rejoined Deloitte in December 2023 in the M&A Tax team. Richard is both a chartered accountant and a solicitor of the Supreme Court of Victoria. Richard is a fellow of the Taxation Institute of Australia and a member of the Law Institute of Victoria. Richard has an honours Commerce/ Law degree from Monash. Richard is a regular presenter at Tax Institute conferences, including the Financial Services Conference, the Victorian Tax Conference and the Infrastructure Conference on multiple occasions." - Current at 16 March 2026