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
- 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)
- 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
- Fitzpatrick Investments Pty Ltd v DXC Technology Australia Pty Ltd [2018] VSC 29
- Pintarich v Deputy Commissioner of Taxation [2018] FCAFC 79
- Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd & Ors (2016) 344 ALR 589
- Gadens Lawyers Sydney Pty Limited v Symond (2015) 89 NSWLR 60
- Howard v Commissioner of Taxation (2014) 253 CLR 83
- Commissioner of Taxation v Noza Holdings Pty Ltd (2012) 201 FCR 445
- Federal Commissioner of Taxation v SNF Australia Pty Ltd (2011) 193 FCR 149
- GE Capital Finance Australasia Pty Ltd v Federal Commissioner of Taxation (2011) 219 FCR 420
- Noza Holdings Pty Ltd v Commissioner of Taxation (2010) 273 ALR 621
Publications
- National transfer pricing conference – “Transfer Pricing Defined/Legal Questions on Interpretation of 815A–815B”, The Tax Institute, 8 August 2018
- “Burden of Proof in Transfer Pricing Matters”, presented at the NSW 9th Annual Tax Forum, The Tax Institute, 2 June 2016
- “Expert Evidence and Valuations – Obtaining Useful Valuations for Corporates”, Obtaining Useful Valuations for Corporates”, presented at the Victorian 4th Annual Tax Forum, The Tax Institute, 6 October 2016
- “Current Issues in Cross-border Financing”, presented at the Victorian 3rd Annual Tax Forum, The Tax Institute, 8 October 2015
- “Evidence: Defending your position paper”, presented at the Victorian 1st Annual Tax Forum, The Tax Institute, 10 October 2013
- “Capital Gains Tax and GST on Judgments and Settlements” (2008) co-authored by Michael Y Bearman and presented at the Victorian Tax Bar Association (cited with approval by Gzell J in Padstow Corporation Pty Ltd v Fleming (No 3) [2013] NSWSC 24)
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
- 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)
- 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
- Fitzpatrick Investments Pty Ltd v DXC Technology Australia Pty Ltd [2018] VSC 29
- Pintarich v Deputy Commissioner of Taxation [2018] FCAFC 79
- Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd & Ors (2016) 344 ALR 589
- Gadens Lawyers Sydney Pty Limited v Symond (2015) 89 NSWLR 60
- Howard v Commissioner of Taxation (2014) 253 CLR 83
- Commissioner of Taxation v Noza Holdings Pty Ltd (2012) 201 FCR 445
- Federal Commissioner of Taxation v SNF Australia Pty Ltd (2011) 193 FCR 149
- GE Capital Finance Australasia Pty Ltd v Federal Commissioner of Taxation (2011) 219 FCR 420
- Noza Holdings Pty Ltd v Commissioner of Taxation (2010) 273 ALR 621
Publication
- National transfer pricing conference – “Transfer Pricing Defined/Legal Questions on Interpretation of 815A–815B”, The Tax Institute, 8 August 2018
- “Burden of Proof in Transfer Pricing Matters”, presented at the NSW 9th Annual Tax Forum, The Tax Institute, 2 June 2016
- “Expert Evidence and Valuations – Obtaining Useful Valuations for Corporates”, Obtaining Useful Valuations for Corporates”, presented at the Victorian 4th Annual Tax Forum, The Tax Institute, 6 October 2016
- “Current Issues in Cross-border Financing”, presented at the Victorian 3rd Annual Tax Forum, The Tax Institute, 8 October 2015
- “Evidence: Defending your position paper”, presented at the Victorian 1st Annual Tax Forum, The Tax Institute, 10 October 2013
- “Capital Gains Tax and GST on Judgments and Settlements” (2008) co-authored by Michael Y Bearman and presented at the Victorian Tax Bar Association (cited with approval by Gzell J in Padstow Corporation Pty Ltd v Fleming (No 3) [2013] NSWSC 24)
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