James Gould is a Senior Associate with expertise in all areas of Australian income tax affecting corporations, trusts, superannuation funds and other institutional investors. In addition to advising on income tax matters, James’ practice focuses on M&A tax matters across all sectors but particularly involving cross-border investments, funds, and complex tax issues. This includes work in relation to the establishment, offer and restructure of a number of significant Australian, offshore, and co-investment fund structures.
James’ practice encompasses not only providing clients with taxation advice, but also reviewing, preparing and negotiating the documentation necessary to give effect to those structures.
Recent Work Highlight
James has extensive experience across complex M&A and advisory matters. Highlights include advising:
- Future Fund in relation to various M&A transactions.
- Major Australian superannuation funds in relation to various M&A transactions (onshore and offshore), and ongoing tax advisory matters.
- KKR in relation to the establishment of certain international debt funds exclusively for the Australian market, and some of the issues associated with Australian investment in its suite of offshore funds.
- La Trobe Financial in relation to the establishment and management of various products and fund vehicles.
- Vanguard on all of the Australian income tax aspects of the transaction of its retail offering to the Vanguard Personal Investor IDPS platform, including the merger of each of Vanguard’s retail funds with the equivalent Vanguard wholesale fund.
- Mercer in relation to its acquisition of the BT managed funds and superannuation business, and various other M&A transactions.
- Alumina on the tax issues relating to its $3.3b acquisition by Alcoa Corporation by way of scheme of arrangement.
- Dyno Nobel on key tax aspects relating to the $375 million separation and sale of Dyno Nobel’s (previously named Incitec Pivot) explosive and fertiliser distribution businesses.
- Envato and key shareholders on all key tax aspects relating to its US$245m sale to Shutterstock.
- Sentinel on the establishment and structuring of various Australian build-to-rent funds for foreign investors.
