Daniel McInerney KC
Daniel was called to the Bar in 2007 and took silk in 2020.
He is frequently briefed to advise and appear in leading taxation cases on a broad range of complex issues including transfer pricing, international corporate structuring, consolidations and anti-avoidance regimes in the Federal and State jurisdictions.
Daniel has been consistently recognised as one of Australia’s leading counsel in the tax field for a number of years by Chamber and Partners and Doyle’s Guide.
Daniel has a Masters of Taxation from the University of New South Wales and is a Fellow of the Tax Institute of Australia and a Chartered Tax Adviser. Daniel is also a member of the Australian Bar Association’s Taxation Committee. Daniel keeps chambers in both Melbourne and Sydney and is a member of both the Victorian and New South Wales Bar.
*Liability limited by a scheme approved under Professional Standards legislation
Areas of Practice
Cases
- RECENT CASES
- Bupa HI Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 1105
- Mussalli v Commissioner of Taxation (2021) 284 FCR 516
- Clough Ltd v Commissioner of Taxation [2021] FCAFC 197, regarding the taxation of payment of employee entitlements under s 40-880 and s 8-1 of the Income Tax Assessment Act 1997 (and at trial below)
- Dental Corporation Pty Ltd v Moffet (2020) 278 FCR 502
- Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2020] FCAFC 92 (led by David Bloom QC and Daniel McInerney)
- Sharpcan Pty Ltd and Commissioner of Taxation [2018] FCAFC 163
- Pintarich v Deputy Commissioner of Taxation [2018] FCAFC 79
- Howard v Commissioner of Taxation (2014) 253 CLR 83
Publications
Recent Publications
- “PepsiCo and a broader approach to the characterisation of royalties”, presented at the International Masterclass, The Tax Institute, 20 June 2024.
- “Resolving income tax uncertainty”, presented at the Victorian Tax Forum, The Tax Institute, 4 May 2023.
- “Developments in relation to capital outgoings – sections 8-1 and 40-880”, presented at the National Resources Tax Conference, The Tax Institute, 10 November 2022.
- “Capital vs Revenue – when are we going to work this out?”, presented at the 2021 Western Australian Tax Forum, The Tax Institute, 17 June 2021.
QUALIFICATIONS
BEc, LLB, MTax
MEMBERSHIPS & ASSOCIATIONS
• Member, The New South Wales Bar Association
• Member, The Victorian Bar Incorporated
• Vice President, Victorian Tax Bar Association
• Chartered Tax Adviser, The Tax Institute
• Senior Fellow, Melbourne Law School
• Fellow, Tax Institute of Australia
• Member, International Fiscal Association
Daniel McInerney KC
Profile
Daniel was called to the Bar in 2007 and took silk in 2020.
He is frequently briefed to advise and appear in leading taxation cases on a broad range of complex issues including transfer pricing, international corporate structuring, consolidations and anti-avoidance regimes in the Federal and State jurisdictions.
Daniel has been consistently recognised as one of Australia’s leading counsel in the tax field for a number of years by Chamber and Partners and Doyle’s Guide.
Daniel has a Masters of Taxation from the University of New South Wales and is a Fellow of the Tax Institute of Australia and a Chartered Tax Adviser. Daniel is also a member of the Australian Bar Association’s Taxation Committee. Daniel keeps chambers in both Melbourne and Sydney and is a member of both the Victorian and New South Wales Bar.
*Liability limited by a scheme approved under Professional Standards legislation
Areas of Practice
Cases
- RECENT CASES
- Bupa HI Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 1105
- Mussalli v Commissioner of Taxation (2021) 284 FCR 516
- Clough Ltd v Commissioner of Taxation [2021] FCAFC 197, regarding the taxation of payment of employee entitlements under s 40-880 and s 8-1 of the Income Tax Assessment Act 1997 (and at trial below)
- Dental Corporation Pty Ltd v Moffet (2020) 278 FCR 502
- Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2020] FCAFC 92 (led by David Bloom QC and Daniel McInerney)
- Sharpcan Pty Ltd and Commissioner of Taxation [2018] FCAFC 163
- Pintarich v Deputy Commissioner of Taxation [2018] FCAFC 79
- Howard v Commissioner of Taxation (2014) 253 CLR 83
Publication
Recent Publications
- “PepsiCo and a broader approach to the characterisation of royalties”, presented at the International Masterclass, The Tax Institute, 20 June 2024.
- “Resolving income tax uncertainty”, presented at the Victorian Tax Forum, The Tax Institute, 4 May 2023.
- “Developments in relation to capital outgoings – sections 8-1 and 40-880”, presented at the National Resources Tax Conference, The Tax Institute, 10 November 2022.
- “Capital vs Revenue – when are we going to work this out?”, presented at the 2021 Western Australian Tax Forum, The Tax Institute, 17 June 2021.
Qualifications & Memberships
QUALIFICATIONS
BEc, LLB, MTax
MEMBERSHIPS & ASSOCIATIONS
• Member, The New South Wales Bar Association
• Member, The Victorian Bar Incorporated
• Vice President, Victorian Tax Bar Association
• Chartered Tax Adviser, The Tax Institute
• Senior Fellow, Melbourne Law School
• Fellow, Tax Institute of Australia
• Member, International Fiscal Association