David is a commercial silk principally with interests in tax and revenue law as well as an established general Chancery practice.  David has been practicing in Tax law for over 30 years and is a recognised specialist in the tax profession.

David also regularly appears for parties in commercial and administrative law disputes involving issues ranging from commercial contracts to professional negligence; and company disputes to reviewing tax posture of large corporations.

David also appears in private client matters, about trusts and estates.

Details of the matters David has been involved in can be reviewed on his personal website.

While chambers are in Brisbane, Australia he accepts instructions to appear and acts for clients in all Australian jurisdictions.

Prior to being called to the Bar, David worked at a solicitors’ firm for 10 years in the area of tax law. David was called to the private Bar in 2000 and took silk in 2015.

David has developed a particular practice in accepting instructions for opinion briefs from accountants who are members of the major professional associations.

David has been consistently recognised in Doyle’s Guide as:

• Leading (Preeminent) Taxation Barrister (Senior Counsel)– Queensland 2018, 2019, 2020, 2021 and 2022.

David is also ranked by Chambers & Partners in Tax at the Bar, both in the Asia-Pacific and World rankings.

Richard has more than 23 years experience as a commercial barrister and specialises in administrative law, corporations law, superannuation, and tax.

He is highly experienced in tax and superannuation litigation and regularly appears in the Federal Court and AAT.

In tax, he advises and litigates in respect of all aspects of revenue law (including income tax, capital gains, GST, and judicial review of decisions).  Richard acts for taxpayers in respect of “front end” tax advice, advising in respect of audits, interviews, negotiations, and to advise and settling tax objections and private ruling applications through to litigious matters. Increasingly, he appears and advises with the assistance of a junior.

Richard also accepts direct briefs from accounting firms.

In superannuation, he advises and litigates on behalf of fund trustees and members in respect of regulatory matters and appeals, which includes the performance or discharge of obligations and powers and the conduct of investigations by or proceedings initiated by a regulator.

Richard advises trustees and investors of the legal issues confronting the SMSF market and its funding.

Recent matters that Richard has been involved in include:

• Acting on behalf of taxpayers in tax appeals in the Federal Court and the AAT.
• Advising on the federal and state revenue, Corporations Act, and Superannuation compliance of certain investment products.
• Advising on the interplay between State superannuation products and Federal superannuation.
• Advising on the superannuation law aspects of a Family Law and third party settlement arrangement.
• Advising on objections and appeals in respect of state revenue matters.
• Advising on Federal pension schemes.
• Acting and advising in relation to Part IVA litigation, NALI litigation, and group consolidation.
• Advising on the prospects of success of an objection concerning the interplay between superannuation and income tax.
• Advising on the interplay between superannuation and income tax;
• Advising on stay of review proceedings where the applicant is charged with numerous criminal offences;
• Appearing in interlocutory proceedings (interlocutory injunction, subpoenas, discovery) concerning a large tax liability matter;
• Advising superannuation trustees on and appearing at appeals from the Superannuation Complaints Tribunal;
• Appearing on review and appeal of income tax assessments for self -managed superannuation fund transactions;
• Appearing in judicial review (and subsequent successful summary judgment) of various tax estimates;
• Appearing on review of income tax assessments based on fraud and evasion, involving significant cross-examination (of 32 witnesses);
• Appearing in State court appeals in respect of tax recovery matters.
• Appearing in appeals from the AAT to the Federal Court.

Richard has also been recognised in Doyle’s Guide as a Leading Tax Barrister (Queensland) in 2020, 2021 and again in 2022.

Richard is also a commercial litigator and mediator.

Richard holds a Bachelor of Laws, a Bachelor of Civil Law, and a Doctor of Philosophy from the University of Durham. 

Michael practises nationally in taxation law and related areas including commercial, corporations, public, property, superannuation and trust law.

He has practised in taxation law for 10 years, initially as a solicitor at Allens and Herbert Smith Freehills and then at the Bar.

His practice focuses on the conduct of tax audits and disputes, including advising on the audit process, preparation of position papers, settlement negotiations and the conduct of litigation, as well as providing advice on a broad range of taxation issues. He has appeared in the Federal Court and High Court and has assisted in all aspects of the conduct of disputes.

He is a member of the Bar Association of Queensland’s Taxation Law Committee, the Australian Bar Association’s Taxation Committee and is Deputy Chair of the Tax Institute’s Dispute Resolution Technical Committee.

He has postgraduate qualifications in law, tax and international tax and is currently undertaking a doctorate in corporate and international tax part-time at the University of Melbourne.

He is also a reporter for the Australian Tax Reports and Commonwealth Law Reports.