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Louise A. Boyce
Tax Counsel
Louise Boyce is a taxation specialist with expertise in the corporate and employment sectors, as well as in international taxation matters. Louise is dedicated to delivering comprehensive advice in an easy-to-understand manner. She has advised many key clients over a number of years. Her double qualification as an accountant and lawyer enables her to provide clients with practical and effective taxation advice. The practice provides full-service taxation advice, especially in relation to transactional taxation, thin capitalisation, cross-border re-domiciliations and foreign-owned corporations looking at inbound opportunities. In addition, she provides advice in corporate reconstruction, business acquisition, consolidations, fringe benefits tax (FBT), capital gains tax and stamp duty.
Her areas of special expertise include:
- employee taxation issues, including FBT, international secondments, employee share plans and performance rights plans.
- energy and resource taxation advice.
- high net worth individual and family tax planning.
- mergers and acquisitions, and re-domiciliation’s.
- major projects, including tax issues for PPP and infrastructure projects.
- Australian Tax Office (ATO) audits and risk reviews.
Louise is the former chair of the NSW Technical and Large Business & International Committees of the Tax Institute, Australia’s leading professional tax association which liaises with the ATO regarding interpretations and practical administration of taxation laws, and with Treasury regarding the policy and design of taxation laws.
Louise has been active in making submissions to Treasury and the ATO in relation to issues such as the design of employee share plan rules, continuity of ownership tests and scrip for scrip rollover amendments.
Louise acts for corporate clients, including clients in the energy & resources, finance, property, infrastructure and retail sectors as well as high net worth individuals/unlisted organisations or family trusts.
Louise was previously a tax principal and director with one of the main accounting firms in Australia.
Corporate
- Providing ongoing advice to the Dymocks Group of Companies in relation to taxation issues, including a range of recent acquisitions and divestments, property, franchising and international operations.
- Advised in relation to the proposed takeover of Sezzle Inc by Zip Co Ltd, including seeking a class ruling from the ATO regarding availability of scrip for scrip rollover relief.
- Advised Tamboran Resources Limited in relation to taxation issues arising from listing, equity raise and asset acquisitions.
Employee Taxation Issues
- Advised in relation to the re-domiciliation of Unilife Medical Solutions Ltd including scrip for scrip rollover relief, and impact on employee option arrangements.
- Advised numerous Australian and offshore corporations in relation to the design of employee remuneration structures, including employee incentive plans
- Advised the owner or operator in relation to the establishment of tax effective childcare arrangements for Citigroup Inc., Ernst & Young, UBS/Deutsche Bank, ING Bank (Australia) Limited and Commonwealth Bank of Australia
High-Net-Worth and Funds
- Advised Hastings Funds Management in relation to restructure arrangements
- Advising in relation to a number of ATO reviews in relation to high net worth individuals and groups
- Acted in a multimillion-dollar Supreme Court dispute between John Symond and Gadens Lawyers regarding complex taxation advice.
Policies
- Advised the Tax Design Review Panel of the Department of Treasury, advising in relation to the technical and practical application of proposed new taxation laws
- Served as chair of the NSW Technical and Large Business & International Committees of the Tax Institute, which consults with and makes submissions regarding taxation law policy and design.
State Taxes
- Advised a high-net-worth individual regarding land tax exemptions available during construction of a new residence.
- Successfully challenged the commissioner’s grouping of a number of companies for payroll tax purposes.
- Advised on numerous corporate consolidation and reconstruction exemptions from duty.
Education
- University of New South Wales, Master of Tax
- The University of Adelaide, Bachelor of Economics, LL.B.
Admissions
- New South Wales, 2009
Memberships & Affiliations
- Chartered Tax Advisor, The Tax Institute
- Former Chair, Tax Institute, Large Business and International Subcommittee
- Former Chair, The Tax Institute, NSW Technical Committee
- Former Member, Tax Institute, NSW State Council
- Member, The Tax Institute NSW State Taxes Committee
- Member, Law Society NSW
- Recommended for Tax Law in Best Lawyers in Australia 2021 and 2022.