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 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.