Emerging international issues video

Lyn Freshwater

Lyn Freshwater is a Senior Tax Consultant with BNR Partners and provides written advice on complex estate and trust matters. She commenced with BNR in 2019 after a lengthy ATO career where she gained considerable experience as an administrator particularly in the context of the capital gains tax and trust provisions. Some of her ATO career highlights included instructing on the drafting of the scrip-for-scrip rollover provisions and streaming rules for capital gains and franked dividends, authoring various pieces of public advice such as PS LA 2003/12 (about the meaning of legal personal representative (LPR)), TR 2006/14 (about life and remainder interests), TR 2010/D1 (about income of a trust estate), PCG 2018/4 (about the liabilities of an LPR), developing ATO views in various litigation cases such as Electnet and Sandini and her role as Secretariat of the Trust Consultation Sub-group. Since joining BNR Partners, Lyn has co-authored a number of books about and deceased estates and has been a member of the STEP Advocacy committee. - Current at 03 August 2026

David Marks KC CTA

David Marks KC, CTA is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013, and is on TTI’s Editorial Board. David also serves on the disciplinary panel of an international practitioner association. - Current at 10 July 2023