Appearances – reported cases

Appearance as Counsel (2001-2008, 2011-present)

In addition to providing numerous opinions and advising in matters that did not proceed to hearing, the taxation matters in which Chris appeared include the following (media neutral citations have been used for ease of reference):

Commonwealth Courts/Tribunal

High Court:

  • Commissioner of Taxation v Qantas Airways Ltd [2012] HCA 41 (GST) (led by Roderick Cordara SC)
  • Commissioner of Taxation v Qantas Airways Ltd [2012] HCA Trans 36 (Special Leave Application) (led by Jennifer Batrouney QC)
  • Commissioner of Taxation v Reliance Carpet Co Pty Limited [2008] HCA 22 (led by Jennifer Batrouney QC)
  • Commissioner of Taxation v Reliance Carpet Co Pty Limited [2008] HCA Trans 150 (Special Leave Application) (led by Jennifer Batrouney QC)

Full Federal Court:

  • Rio Tinto Services Limited v Commissioner of Taxation [2015] FCAFC 117 (GST) (led by Simon Steward QC)
  • Commissioner of Taxation v Qantas Airways Limited [2014] FCAFC 168 (FBT)
  • Parliamentary Trustee of the Parliamentary Superannuation Fund v Commissioner of Taxation [2013] FCAFC 127 (Superannuation Surcharge Tax) (led by Michael Shand QC)
  • MTAA Superannuation Fund (RG Casey Building) Property Pty Ltd v Commissioner of Taxation [2012] FCAFC 89 (GST) (led by Jennifer Batrouney QC)
  • Reliance Carpet Co Pty Ltd v Commissioner of Taxation [2007] FCAFC 99 (GST) (led by Jennifer Batrouney QC)
  • Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd [2006] FCAFC 115 (GST) (led by Terry Murphy SC)
  • BHP Billiton Petroleum Pty Ltd v Chief Executive Officer of Customs [2003] FCAFC 61 (customs duty) (led by John de Wijn QC)

Federal Court:

  • Travelex Pty Ltd v Commissioner of Taxation [2018] FCA 1051 (led by Neil Williams SC)
  • Decleah Investments Pty Ltd and Prince Removal and Storage Pty Ltd as Trustees for the PRS Unit Trust v Commissioner of Taxation [2018] FCA 717 (GST)
  • Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCA 94 (GST) (led by Simon Steward QC)
  • Parliamentary Trustee of the Parliamentary Contributory Superannuation Fund v Commissioner of Taxation [2012] FCA 740 (superannuation contribution surcharge tax) (led by Michael Shand QC)
  • Central Equity Limited v Commissioner of Taxation [2011] FCA 908 (GST) (led by Jennifer Batrouney QC)
  • Hostess Marine Pty Limited v Commissioner of Taxation [2008] FCA 1804 (sales tax) (led by Terry Murphy SC)
  • Troughton v Deputy Commissioner of Taxation [2008] FCA 18 (income tax) (led by Peter Hanks QC)
  • Brown v Brown [2007] FCA 2073 (income tax)
  • Vu v Commissioner of Taxation [2006] FCA 889 (income tax)
  • Cascade Brewery Company Pty Limited v Commissioner of Taxation [2006] FCA 821 (GST) (led by Jennifer Batrouney QC)
  • Lock v Commissioner of Taxation [2003] FCA 309 (superannuation) (led by Jennifer Batrouney QC)

Administrative Appeals Tribunal:

  • Salser and Commissioner of Taxation [2018] AATA 1311 (Income tax and GST) 
  • Decleah Investments Pty Ltd and Anor as Trustee for the PRS Unit Trust and Commissioner of Taxation [2017] AATA 2418 (GST)
  • Morgan and Commissioner of Taxation [2017] AATA 811 (Income tax and GST)
  • DLMD and Commissioner of Taxation [2017] AATA 739 (PAYG withholding and GST)
  • Paul J Castan & Son Pty Ltd ATF Castan Investments Unit Trust and Commissioner of Taxation [2016] AATA 298 (GST)
  • North Sydney Developments Pty Ltd and Commissioner of Taxation [2014] AATA 354 (GST)
  • Qantas Airways Limited and Commissioner of Taxation [2014] AATA 316 (FBT)
  • Living Choice Australia Limited and Commissioner of Taxation [2014] AATA 168 (GST)
  • Australian Style Investments Pty Ltd as Trustee for the Australian Style Investments Unit Trust [2013] AATA 847 (GST)
  • Snugfit Australia Pty Ltd and Commissioner of Taxation [2013] AATA 802 (GST)
  • Dandenong Motors Unit Trust and Commissioner of Taxation [2012] AATA 920 (GST)
  • Confidential and Commissioner of Taxation [2012] AATA 408 (GST)
  • Confidential and Commissioner of Taxation [2012] AATA 407 (GST)
  • Wilson and Commissioner of Taxation [2007] AATA 1721 (income tax)
  • VCA and Commissioner of Taxation [2006] AATA 821 (GST – anti avoidance) (led by Pagone J)
  • VBN and Ors and Australian Prudential Regulation Authority and Anor [2006] AATA 710 (prudential regulation)
  • Reliance Carpet Company Pty Ltd and Commissioner of Taxation [2006] AATA 486 (led by Jennifer Batrouney SC)
  • De Lacy and Commissioner of Taxation [2006] AATA 198 (income tax)
  • Ormiston and Commissioner of Taxation [2005] AATA 978 (income tax)
  • Mach and Commissioner of Taxation [2004] AATA 933 (income tax)
  • Elvin and Commissioner of Taxation [2004] AATA 852 (income tax)
  • Shiraz Nominees Pty Ltd and Commissioner of Taxation [2003] AATA 1072 (sales tax)
  • Madigan and Commissioner of Taxation [2003] AATA 519 (sales tax)
  • BHP Billiton Petroleum Pty Ltd and Chief Executive Officer of Customs [2002] AATA 705 (customs duty) (led by John de Wijn QC)

State Courts and Tribunals

Supreme Court of Victoria

  • Commissioner of State Revenue v The Optical Superstore Pty Ltd [2018] VSC 524 (payroll tax)
  • Commissioner of State Revenue v Viewbank Properties Pty Ltd [2004] VSC 127 (stamp duty) (led by Cliff Pannam QC)

Victorian Civil and Administrative Tribunal

  • The Optical Superstore Pty Ltd & Ors v Commissioner of State Revenue [2018] VCAT 169 (payroll tax)
  • Victorian Farmers Federation v Commissioner of State Revenue [2017] VCAT 19 (payroll tax)
  • Simpson and Commissioner of State Revenue [2014] VCAT 533 (stamp duty)
  • Floridia Enterprises Pty Ltd v Commissioner of State Revenue (Taxation) [2012] VCAT 1574 (stamp duty)
  • GJ Montalto Nominees Pty Ltd v Commissioner of State Revenue (Taxation) [2006] VCAT 646 (stamp duty)
  • Eastern Football League v Commissioner of State Revenue (Taxation) [2006] VCAT 233 (payroll tax)
  • Houndalas v State Revenue Office (Taxation) [2006] VCAT 107 (stamp duty)
  • Yarra Glen and Lilydale Hunt Club Incorporated v Commissioner of State Revenue (Taxation) [2005] VCAT 823 (land tax)
  • Landrigan v Commissioner of State Revenue [2004] VCAT 152 (first home buyers scheme)
  • Blood Properties Pty Ltd v Commissioner of State Revenue (Taxation) [2005] VCAT 754
  • Viewbank Properties v Commissioner of State Revenue [2003] VCAT 888

Western Australian State Administrative Tribunal

  • Chamber of Commerce and Industry of Western Australia (inc) and Commissioner of State Revenue [2013] WASAT 107 (payroll tax – claim for interest on refunds) (led by Jennifer Batrouney SC)
  • Chamber of Commerce and Industry of Western Australia v Commissioner of State Revenue [2012] WASAT 146 (payroll tax) (led by Jennifer Batrouney SC)

As instructing solicitor at PwC (2008-2011)

Chris acted as instructing solicitor for the taxpayer in the following matters in which proceedings were issued:

Federal Court and Full Federal Court

  • Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46 (income tax/part IVA)
  • Commissioner of Taxation v Luxottica Retail Australia Pty Limited [2011] FCAFC 20 (GST)
  • Qantas Airways Limited v Commissioner of Taxation [2011] FCAFC 113 (GST)
  • VicUrban v Commissioner of Taxation VID 295 of 2010 (GST – settled)
  • Melton City Council v Commissioner of Taxation VID 1167 of 2010 (GST – judgment by consent for the taxpayer)

AAT

  • MTAA Superannuation Fund (RG Casey Building) Property Pty Ltd and Commissioner of Taxation [2011] AATA 769 (GST)
  • National Jet Systems Pty Ltd and Commissioner of Taxation [2011] AATA 766 (GST)
  • Qantas Airways Limited and Commissioner of Taxation [2010] AATA 977 (GST)

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