Andrew practises in commercial, public and tax law.

Before coming to the Bar, Andrew was an associate to the Hon Justice Crennan AC at the High Court of Australia, a solicitor at King & Wood Mallesons, and the Researcher to the Solicitor-General for Victoria.

Andrew holds degrees in arts and law with first class honours from Monash University, where he was an Editor of the Monash University Law Review and received the Vice-Chancellor’s Honours-PhD Scholarship.  He also holds a Master of Law with first class honours from the University of Cambridge, where he studied as a Patrick Moore Cambridge Australia Scholar and received several academic prizes and scholarships.  Andrew has published on tax and international law and has taught law at the Australian National University.

Andrew read with Dr Catherine Button QC (as her Honour then was) and Jonathon Redwood SC.

Some matters in which Andrew has been briefed since coming to the Bar include:

Commercial and public law

• Mann v Paterson Constructions Pty Ltd [2019] HCA 32: Restitution, quantum meruit, statutory construction (led by T Margetts QC and G Hellyer)

• Australian Funding Partners Ltd v Botsman [2019] HCATrans 102: Class actions, Banksia class action (led by R Dick SC and J Redwood SC)

• ANF16 v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2020] HCASL 15: Migration law, application for special leave to appeal to the High Court (unled, decided on the papers)

• Gong v Nipps (liquidator), in the matter of i-Prosperity Pty Ltd (in liq) [2024] FCAFC 102: Corporations law, application under s 588FF(3)(b) of the Corporations Act 2001 (Cth) (led by H Austin KC)

• Taylor v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2022] FCAFC 144: Constitutional law, s 51(xix) of the Constitution (led by N Wood SC)

• Commonwealth v Tonks [2023] NSWCA 285: Corporations law, construction of s 561 of the Corporations Act 2001 (Cth) (led by J Moore KC)

• Mann v Paterson Constructions Pty Ltd [2019] VSCA 17; [2018] VSCA 313: Applications for stay pending application for special leave to appeal to the High Court (led by T Margetts QC and G Hellyer)

• Diversa Pty Ltd v Taiping Trustees Limited [2022] FCA 316: Corporations law, priorities dispute under Personal Property Securities Act 2009 (Cth), (led by H Austin QC)

• Lindholm (liquidator), in the matter of Aviation 3030 Pty Ltd (in liq) [2021] FCA 1244: Corporations law, approval of settlement agreement (with T Spencer Bruce)

• Laine Commodities Pte Ltd (Receiver Appointed) v CS Agriculture Pty Ltd [2021] FCA 635: Corporations law, application for meeting of company’s members, oppression (unled)

• McCallum, in the Matter of Re Holdco Pty Ltd (Administrators Appointed) (No 2) [2021] FCA 377: Corporations law, consequences of administration, five day trial (led by H Austin QC)

• McCallum, In the Matter of Re Holdco Pty Ltd (Administrators Appointed) (No 3) [2021] FCA 913: Costs

• Freedom Foods / Noumi class action (Gehrke/Buch v Noumi Ltd): Class actions, acting for the auditor of Freedom Foods (Deloitte) in a shareholder class action (led by W Harris KC and K Loxley)

• Pitcher Partners class action (Hall v Pitcher Partners) (Federal Court of Australia): Class actions, acted for EY UK in a shareholder class action concerning the audit of Slater & Gordon’s financial statements, six week trial, settled after hearing (led by M Borsky QC and C Parkinson SC)

• Babscay Pty Ltd v Pitcher Partners (No 3) [2021] FCA 156: Class actions, costs consequences of the abandonment of a class action, acted for EY UK (unled)

• Robodebt class action (Prygodicz v Commonwealth) (Federal Court of Australia): Class actions, restitution, negligence, acted for applicants (led by B Quinn QC, G Costello QC and M Guo), see also Prygodicz v Commonwealth [2020] FCA 1454

• ACCC v Campbell (No 3) [2021] FCA 528: Consumer law (led by Oren Bigos QC)

• Joiner (Liquidator), in the matter of Cudeco Limited (Receivers and Managers Appointed) (in liq) [2020] FCA 1661: Corporations law, environmental liabilities, disclaimer of property (led by H Austin QC)

• ACCC v Campbell (No 2) [2019] FCA 1487: Corporations law, application under s 471B of Corporations Act 2001 (Cth) (unled)

• Re Windsor Development Co Pty Ltd (in liq) [2024] VSC 297: Corporations law, s 90-15 of the Insolvency Practice Schedule (led by H Austin KC)

• Fox v Westpac Banking Corporation (No 2) [2023] VSC 95: Class actions, application for group costs order, acted for Macquarie Leasing (led by M Borsky KC)

• Re Windsor Development Co Pty Ltd (in liq) [2022] VSC 742: Corporations law, application for approval of agreement under s 477(2B) of the Corporations Act 2001 (Cth) (led by H Austin KC)

• Gehrke v Noumi Ltd [2022] VSC 672: Class actions, application for Group costs order, acted for Deloitte (led by W Harris KC)

• Setka v Dalton [2020] VSC 521: Common law, strike out application, claims for malicious prosecution and false imprisonment (with G Kozminsky)

• Atlas CTL Pty Ltd (in liquidation) v PJM Fleet Management (Receivers and Managers appointed) (in liquidation) [2019] VSC 866: Corporations law, application under s 419A of the Corporations Act 2001 (Cth)

• CPG Group Pty Ltd v Deputy Commissioner of Taxation [2019] VSC 146: Corporations law, challenge to statutory demand (led by J Evans QC)

• Volkswagen Financial Services Australia Pty Ltd v Atlas CTL Pty Ltd (Receivers and Managers Appointed) (In Liquidation) [2022] NSWSC 573: Corporations law, equitable lien, six day trial (led by H Austin QC)

• Volkswagen Financial Services Australia Pty Ltd v Atlas CTL Pty Ltd (Receivers and Managers Appointed) (In Liquidation) [2022] NSWSC 665: Costs

• DLM (Guardianship) [2018] VCAT 1638: Statutory construction, reading words into statute (led by J Pizer QC, and unled)

• Andrew has appeared unled in various cases concerning judicial review of decisions made under the Migration Act 1958 (Cth), see e.g., [2022] FCA 1550, [2022] FCA 668, [2020] FCA 1095, [2018] FCA 1231, [2023] FedCFamC2G 371, [2022] FedCFamC2G 1058, [2021] FCCA 1631, [2019] FCCA 3033, [2019] FCCA 2585, [2019] FCCA 1243

Tax law

• Commissioner of Taxation v Shell Energy Holdings Australia Ltd [2022] HCATrans 151: acted for the respondent to an application for special leave to appeal concerning deductions claimed under s 40-80 of the 1997 Act (led by J Hmelnitsky SC and D Hume)

• Commissioner of Taxation v Glencore Investment Pty Ltd [2021] HCATrans 98: acted for the Commissioner in an application for special leave to appeal concerning the operation of the transfer pricing provisions (led by G Davies QC and M Baker)

• Commissioner of Taxation v Shell Energy Holdings Australia Ltd [2022] FCAFC 2: acted for the taxpayer in an appeal concerning deductions claimed under s 40-80 of the 1997 Act (led by J Hmelnitsky SC and D Hume)

• AusNet Services Ltd v Commissioner of Taxation [2024] FCA 839 [2024] FCA 839: acted for the taxpayer in an application to rely upon additional material (unled)

• Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253: acted for the taxpayer in a matter concerning the application of Part IVA of the 1936 Act, 13 day hearing before Button J (led by J de Wijn AM KC and E Wheelahan KC, with C Horan)

• AusNet Services Limited v Commissioner of Taxation [2024] FCA 90: acted for the taxpayer in a matter concerning the operation of the rollover provisions (led by J Hmelnitsky SC)

• Mylan Australia Holding Pty Ltd v Commissioner of Taxation [2023] FCA 672: acted for the taxpayer in an application for discovery (led by J de Wijn AM KC and E Wheelahan KC, with C Horan)

• Shell Energy Holdings Australia Limited v Commissioner of Taxation [2021] FCA 496: acted for the taxpayer in proceedings concerning deductions claimed under s 40-80 of the 1997 Act, six day hearing before Colvin J (led by J Hmelnitsky SC and D Hume)

• BAC Holdings Ltd v Commissioner of Taxation [2020] FCA 413: acted for the Commissioner in proceedings arising from a private ruling concerning project pool deductions (led by J Hmelnitsky SC)

• Crown Resorts Ltd v Commissioner of Taxation (Federal Court of Australia): acted for the taxpayer in proceedings concerning the deductibility of interest incurred in deriving foreign source income and Part IVA, nine day hearing before Steward J, settled after hearing (led by N Young QC, J Hmelnitsky SC and C Button QC)

• Various ongoing and recently settled matters acting for taxpayers and the Commissioner, led by N Young KC, J de Wijn AM KC, G Davies KC, B Sullivan SC, J T Gleeson SC, D Batt KC, J Hmelnitsky SC, K Deards SC, E Wheelahan KC, J Jaques KC, D McInerney KC and M Baker KC, including the following matters:

        • transfer pricing, anti-avoidance, thin capitalisation and diverted profits tax matters involving multinational
corporations
        • various matters involving multinational corporations concerning the source and characterisation of income, the application of international tax treaties (including the “main purpose test” and “principal purpose test”), royalties, interest withholding tax and the TARP test
        • matters concerning the TOFA provisions involving ASX listed companies
        • matters concerning the taxation of wagering, gaming and gambling revenue involving ASX listed and private companies
        • matters concerning the same business test and the single entity rule involving ASX listed and private companies

Inquiries

• Suitability inquiries into Crown Resorts Limited: acted for Crown in the NSW Casino Inquiry (led by N Young QC)

Andrew has authored advices on constitutional, administrative, commercial and tax law, led by Silks including A Pound SC (Solicitor-General for Victoria), R Orr KC (then Solicitor-General for Victoria) K Walker QC (then Solicitor-General for Victoria), A Myers AC KC, G T Pagone AM QC, J de Wijn AM KC, D Batt QC, J Hmelnitsky SC, J Moore QC, J Pizer QC, H Austin QC, M Borsky QC, C Button QC, E Wheelahan QC, C Young KC, J Taylor SC, J Jaques QC, D McInerney QC, C Parkinson SC and unled.

Andrew’s publications include “The Doctrine of Sham in Australian Taxation Law” (2017) 46 Australian Tax Review 99 and “International Criminal Justice and Politics” in International Criminal Justice (2017, with G Boas).

Andrew was a member of the Australian Bar Association Class Actions Working Group which provided a submission to the Australian Law Reform Commission Inquiry into Class Action Proceedings and Third-Party Litigation Funders.

*Liability limited by a scheme approved under Professional Standards legislation

Areas of Practice

Cases

• Aviation 3030 Pty Ltd (in liq) v Lao Holdings Pty Ltd [2024] VSC 800
• For a list of matters in which Andrew has been briefed since coming to the Bar, please see the Profile tab