Areas of Practice:

• Administrative;
• Arbitration;
• Commercial;
• Constitutional;
• Corporation;
• Mediation; and
• Taxation;

Professional:

• Barrister since 1977.
• Member of the Chartered Institute of Arbitrators (1999).
• Practitioners Certificate in Mediation of the Institute of Arbitrators and Mediators in Australia (2007).

Appointments:

Quasi - Judicial

• Member Taxation Board of Review (No. 1) (1981-1984).

Delegated Legislative

• Member Australian Accounting Standards Board (1992-1994).

Other:

• Senior Lecturer School of Law in the University of New England (2000-2011). Evidence and Proof; Advanced Legal Research, Legal Writing and Advocacy; Civil Procedure and Evidence; Enforcement of Contracts; Taxation Law; Corporations Law; Acting Director Australian Centre for Agriculture and Law (AgLaw); Sometime member of the Academic Board.
• Associate Member of the Institute of Chartered Accountants (1972-1996).
• Captain (Rtd.), Royal Australian Infantry Corps, SO3 (Ops) HQ 2 Div., Australian Army Reserve.
• Staff of Pricewaterhouse Coopers, Sydney Office (1974-1977), Deloitte Touche Tohmatsu, Sydney Office (1968-1973) and Unilever (Australia) Pty. Ltd, Works Accounts, Balmain,NSW, (1963-1966).

Notable Cases:

• Appearance on own behalf as the plaintiff to challenge the constitutional validity of the tax bonus legislation; see Pape v Commissioner of Taxation & Anor., (2009) 238 CLR1. (S. J. Gageler SC, Solicitor – General for the Commonwealth, S.B Lloyd SC and G.M Aitken for the defendants). The defendants' primary argument, supported by the three intervening States, WA (R.J. Meadows QC, Solicitor-General for Western Australia and C. L. Conley ) and SA (M.G Hinton QC, Solicitor- General for South Australia and S. A. McDonald), NSW (M. J. Leeming SC and J. K Kirk for the Attorney-General for NSW), was unanimously rejected. The Commonwealth's long standing use of s 81 to authorize spending declared invalid. Nevertheless validity of the impugned legislation upheld by a majority of 4:3 relying on the executive power and the incidental power. Orders pronounced on 3 April with reasons published on 7 July 2009.

• Junior counsel to J.N. West QC for the appellant in Vabu Pty. Ltd. Trading as Crisis Couriers v Commissioner of Taxation [1996] ATC 4898 in which the Court of Appeal held that the appellant was not liable to the superannuation guarantee penalty on the grounds that the couriers were independent contractors and not employees. (J. L. Trew QC and S.W. Gibb for the respondent Commissioner). Reversing the decision of Ireland J. reported at [1995] ATC 4004. (B.R.Pape for the plaintiff and S.W. Gibb for the defendant).

• Junior counsel to A.H. Slater QC for the appellant in Commissioner of Stamp Duties (NSW) v Commonwealth Funds Management Ltd [1995] 38 NSWLR 173;[1995] ATC 4756. (D. H. Bloom QC and J.L.B. Allsop SC and for the respondent taxpayer). Reversing the decision of Windeyer J. reported at [1995] ATC 4004. (D. H. Bloom QC and J.L.B. Allsop SC for the plaintiff and B. R Pape for the defendant).

• Junior counsel to D.H. Bloom for the appellant QC in Fletcher v Commissioner of Taxation (1991) 173 CLR 1. D.F. Jackson QC and D.B.McGovern for the respondent Commissioner. Reversal of the full Federal Court's interpretation of the major deductibility section of the Income Tax Assessment Act 1936 (Cth) at (1990) 23 FCR 134.

• Appeared for the respondent taxpayer to unsuccessfully resist an appeal from the Administrative Appeals Tribunal in Commissioner of Taxation v Hurley Holdings (NSW) Pty. Ltd [1989] ATC 5033 on the question of whether on the maturity of a bill of exchange issued at a discount was income. ( K.R. Handley QC and A.H. Slater for the applicant Commissioner).

• Appearance for the appellant taxpayer in Kinny v Commissioner of Taxation (1987) 11NSWLR 657. (D.E.Grieve QC and M. Cashion for the Commissioner). By a majority (Kirby P and McHugh JJA) the Court of Appeal held that liability for provisional tax was extinguished when the notice of assessment issued. Reversing the decision of Smart J (D. H. Bloom for the plaintiff Commissioner and B.R. Pape for the defendant Commissioner). Application by the Commissioner for special leave to appeal refused 22 April 1988; (D. H. Bloom QC and A.H. Slater for the applicant Commissioner and A. M. Gleeson QC and B.R. Pape for the respondent taxpayer).

• Junior counsel to A.M. Gleeson QC for the respondent taxpayer in Deputy Commissioner of Taxation v DTR Securities Pty. Ltd. (1988) 165 CLR 56 (; on appeal from (1987) 8 NSWRLR 204 (Sir Maurice Byers Q.C. with T.F. Bathurst and A. Robertson for the appellant Commissioner) concerning whether the Limitation Act 1969 (NSW) prevented the Commissioner from recovering additional taxes imposed by way of penalty as picked up by s 64 of the Judiciary Act 1903 (Cth).

• Junior counsel to A. M. Gleeson QC for the taxpayer in - John v Commissioner of Taxation [1986] 2 ATC 4647 and later with D.G. Hill QC for the respondent taxpayer at [1987] ATC 4713. (First challenge to a Curran scheme by the Commissioner after having been approved by the High Court in 1974 which led to the overruling of its earlier decision in (1989) 166 CLR 417).

• Appearance in the Court Session of the Industrial Commission of NSW for the respondent in Utmission Pty. Ltd. v. Dawson & Ors (1985) 12 I.R. 7; (R.V. Gyles QC and P. W. Taylor for the appellant). Appeal on question of jurisdiction and merit in relation to an unfair contract under s 88Fof the Industrial Arbitration Act 1940 (NSW).

• Appearance for the plaintiff in Dawson v Commissioner of Motor Transport [1980] 2 NSWLR 810 to overturn the defendant's cancellation a licence to drive a public vehicle on medical grounds; the 'one-eyed taxi driver case'.

ABN 11 267 565 420
Liability Limited by a Scheme Approved Under Professional Standards Legislation