Andrew Roe

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 (first Richard Niall QC as the Chief Justice then was, and subsequently Kristen Walker QC as her Honour then was).

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

Andrew serves on the committee of the Tax Bar Association and is a Fellow (FTI) of the Tax Institute. He is a member of the Australian Association of Constitutional Law and the International Fiscal Association.

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

Commercial and public law

• SkyCity Adelaide Pty Ltd v Treasurer of South Australia [2024] HCA 37 (led by J T Gleeson SC) 
• Mann v Paterson Constructions Pty Ltd [2019] HCA 32 (led by T Margetts QC and G Hellyer)
• Ravbar v Commonwealth [2025] HCA 25 (led by F Gordon KC, with S Crock) 
• Australian Funding Partners Ltd v Botsman [2019] HCATrans 102 (led by R Dick SC and J Redwood SC)
• Archbishop Comensoli v WQA [2024] HCASL 248 (led by T Tobin KC and C Spitaleri) 
• ANF16 v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2020] HCASL 15 (unled)
• Gong v Nipps (liquidator), in the matter of i-Prosperity Pty Ltd (in liq) [2024] FCAFC 102 (led by H Austin KC)
• Commonwealth v Tonks [2023] NSWCA 285 (led by J Moore KC)
• Taylor v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2022] FCAFC 144 (led by N Wood SC)
• Mann v Paterson Constructions Pty Ltd [2019] VSCA 17; [2018] VSCA 313 (led by T Margetts QC and G Hellyer)
• Re Condev Construction Pty Ltd (in liquidation) [2025] QSC 173 
• Aviation 3030 Pty Ltd (in liq) v Lao Holdings Pty Ltd [2024] VSC 800 (unled, with B Chen) 
• Re Windsor Development Co Pty Ltd (in liq) [2024] VSC 297 (led by H Austin KC)
• Fox v Westpac Banking Corporation (No 2) [2023] VSC 95 (led by M Borsky KC)
• Diversa Pty Ltd v Taiping Trustees Limited [2022] FCA 316 (led by H Austin QC)
• Re Windsor Development Co Pty Ltd (in liq) [2022] VSC 742 (led by H Austin KC)
• Gehrke v Noumi Ltd [2022] VSC 672 (led by W Harris KC)
• Volkswagen Financial Services Australia Pty Ltd v Atlas CTL Pty Ltd (Receivers and Managers Appointed) (In Liquidation) [2022] NSWSC 573 (led by H Austin QC), see also [2022] NSWSC 665 (costs)
• Lindholm (liquidator), in the matter of Aviation 3030 Pty Ltd (in liq) [2021] FCA 1244 (led by T Spencer Bruce)
• Laine Commodities Pte Ltd (Receiver Appointed) v CS Agriculture Pty Ltd [2021] FCA 635 (unled)
• McCallum, in the Matter of Re Holdco Pty Ltd (Administrators Appointed) (No 2)[2021] FCA 377 (led by H Austin QC), see also (No 3) [2021] FCA 913 (costs) 
• Pitcher Partners class action (Hall v Pitcher Partners) (Federal Court of Australia): six week trial before Middleton J, settled after hearing (led by M Borsky QC and C Parkinson SC)
• Babscay Pty Ltd v Pitcher Partners (No 3) [2021] FCA 156 (unled)
• Robodebt class action (Prygodicz v Commonwealth)(Federal Court of Australia) see also Prygodicz v Commonwealth [2020] FCA 1454
• ACCC v Campbell (No 3) [2021] FCA 528 (led by Oren Bigos QC)
• Joiner (Liquidator), in the matter of Cudeco Limited (Receivers and Managers Appointed) (in liq) [2020] FCA 1661 (led by H Austin QC)
• Setka v Dalton [2020] VSC 521 (with G Kozminsky)
• Atlas CTL Pty Ltd (in liquidation) v PJM Fleet Management (Receivers and Managers appointed) (in liquidation) [2019] VSC 866 (led by H Austin KC)
• ACCC v Campbell (No 2) [2019] FCA 1487 (unled)
• Setka v Dalton[2020] VSC 521 (with G Kozminsky)
• Atlas CTL Pty Ltd (in liquidation) v PJM Fleet Management (Receivers and Managers appointed) (in liquidation) [2019] VSC 866 (led by H Austin KC)
• ACCC v Campbell (No 2) [2019] FCA 1487 (unled)
• CPG Group Pty Ltd v Deputy Commissioner of Taxation[2019] VSC 146 (led by J Evans QC)
• 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

Tax law

• SkyCity Adelaide Pty Ltd v Treasurer of South Australia [2024] (led by J T Gleeson SC)
• Commissioner of Taxation v Shell Energy Holdings Australia Ltd [2022] HCATrans 151 (led by J Hmelnitsky SC and D Hume)
• Commissioner of Taxation v Glencore Investment Pty Ltd [2021] HCATrans 98 (led by G Davies QC and M Baker)
• AusNet Services Limited v Commissioner of Taxation [2025] FCAFC 21 (led by J T Gleeson SC)
• Commissioner of Taxation v Shell Energy Holdings Australia Ltd [2022] FCAFC 2 (led by J Hmelnitsky SC and D Hume)
• Aviation 3030 Pty Ltd (in liq) v Lao Holdings Pty Ltd [2024] VSC 800 (unled, with B Chen) 
• AusNet Services Ltd v Commissioner of Taxation [2024] FCA 839 (unled)
• Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2)[2024] FCA 253 (led by J de Wijn AM KC and E Wheelahan KC, with C Horan)
• AusNet Services Limited v Commissioner of Taxation [2024] FCA 90 (led by J Hmelnitsky SC)
• Mylan Australia Holding Pty Ltd v Commissioner of Taxation [2023] FCA 672 (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 (led by J Hmelnitsky SC and D Hume)
• BAC Holdings Ltd v Commissioner of Taxation[2020] FCA 413 (led by J Hmelnitsky SC)
• Crown Resorts Ltd v Commissioner of Taxation (Federal Court of Australia): 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, K Deards SC, E Wheelahan KC, J Jaques KC, D McInerney KC and M Baker KC and A de Wijn SC, 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 application and effect of the GST involving ASX listed and private companies in a variety of contexts
  • matters concerning the same business test and the single entity rule involving ASX listed and private companies
  • matters concerning the taxation affairs of high-net-worth individuals

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) and K Walker QC (then Solicitor-General for Victoria).

Andrew’s publications include “Transfer Pricing: Glencore and Singtel – like London buses?” (2022, paper presented with E Wheelahan KC), “The Doctrine of Sham in Australian Taxation Law” (2017) 46 Australian Tax Review 99, “International Criminal Justice and Politics” in International Criminal Justice (2017, with G Boas). Andrew has taught law at the Australian National University.

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