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Clint Harding

About Clint

Clint Harding practises in the firm’s taxation department with particular expertise in corporate and international tax, the taxation of financial instruments and transactions, and the management of tax audits and disputes with the Australian Tax Office (ATO). His clients have included both public and private organisations, particularly in the corporate and banking sectors.

“A very good operator who does both advisory and dispute work and is very active in the industry.”

Client quote, Chambers Global

Clint is also an experienced tax practitioner in both United Kingdom and New Zealand tax law, having spent time at major law firms in both London and Auckland.

Clint holds a Bachelor of Commerce and a Bachelor of Laws from Auckland University and was admitted to practice in 1999. He has also completed a Masters of Taxation at the University of Sydney. Clint joined Arnold Bloch Leibler in 2011 as a senior associate and was appointed partner in 2012.

Clint was a finalist in the 2017 Tax Institute's Tax Adviser of the Year Awards for “Corporate Adviser of the Year”. He is recognised by Best Lawyers® International, Chambers Asia Pacific and the Legal 500 Asia Pacific in the area of tax law. In addition, Clint has also been ranked in Doyle's Guide in the category of ‘Leading Tax Lawyers - Sydney’ from 2015 - 2016.

Practice focus

Clint’s practice focuses on the following areas:
  • corporate and international income tax, including the Australian tax implications of mergers and acquisitions, consolidation, group restructuring (solvent and insolvent), investment into and out of Australia, and the application of Australia’s tax treaty network;
  • taxation issues associated with corporate finance: advising clients on the taxation of financial arrangements, including asset finance, structured finance and securitisation;
  • taxation of trusts and funds advice, including the operation of the managed investment trust regime;
  • managing taxation audits, negotiations and disputes with the ATO in relation to income tax and related matters;
  • taxation issues affecting individuals including the taxation of offshore assets and structures, issues and disputes concerning tax residency and advising on asset protection; and
  • employee incentive arrangements and employment related taxes.

Directorships & memberships

  • Clint is a Chartered Taxation Advisor recognised by the Taxation Institute of Australia. He actively contributes to legislative, technical and policy debate as a member of the Institute’s Large Business and International Committee. Clint is a frequent guest speaker and is the author of numerous tax-related articles and publications.
  • Clint is also deputy chair of the Taxation Committee (Sydney) of the Business Law Section of the Law Council of Australia.
  • Member of the Australian branch of the International Fiscal Association (IFA)

Experience

Clint has acted for both domestic and international clients in a wide range of taxation matters, including:

  • Arrium Limited: advising Kordamentha and the company on the complex pre-sale restructure of the East Coast Steel business and the implementation of the various ground-breaking deeds of company arrangement. Advising on the sale documentation and diligence issues;
  • Executive Channel International: advising on a demerger of the European business, obtaining ATO rulings and advising on all aspects of the $68 million sale of the Australian business to ASX-listed oOH!media Limited;
  • Nine Entertainment on behalf of the senior lenders, including the hedge funds Apollo and Oaktree: on the Australian taxation implications, structuring considerations and refinancing associated with the restructure of Nine Entertainment, which saw the senior and mezzanine debt of $3.4 billion that was owed by Nine Entertainment being exchanged for a cash payment and all of the equity in the media group;
  • International investment funds: in relation to the Australian taxation issues associated with the acquisition of senior debt, and the restructuring and simplification of the Centro group;
  • VISY Property Group: in relation to the Australian taxation implications of a successful long-term financing through a US$150 million private placement of notes;
  • Harris Farm: in relation to taxation issues arising from the restructure of the Harris farm group;
  • Techdrill Services: advising in relation to taxation issues in connection with its merger with Rock Drilling Australia;
  • a listed company: in relation to the design and implementation of a cross-border employee share scheme;
  • a listed company: in relation to the design and implementation of an executive performance rights scheme;
  • AsheMorgan: in relation to taxation issues arising from a series of refinancings/debt restructures in the property sector;
  • a large retirement home developer: in relation to the GST consequences associated with the development and on the potential impact of recent ATO rulings;
  • a private fund: in relation to taxation issues related to the establishment of the fund and the acquisition of a shopping centre;
  • several high-net-worth individuals: in relation to ATO audits and disputes;
  • a large family group: in relation to the potential Division 7A issues arising in respect of unpaid present entitlements;
  • large domestic and international financiers: in relation to structuring and taxation advice for various domestic and cross-border lending arrangements; and
  • various not-for-profit clients: in relation to applications for income tax exempt and deductible gift recipient status.

Recognition & publications

Take a look at Insights & News articles referencing Clint Harding.