About Andrew
Andrew Spierings is a senior associate in the firm’s taxation practice in Melbourne.
Andrew has a broad taxation practice, including Federal and State taxes in all Australian jurisdictions. He acts for a diverse client base, with a particular focus on high-net-wealth individuals and private groups, as well as advising public companies and not-for-profits. He regularly advises on the taxation of various business transactions and structures as well as tax disputes. Andrew is also a regular presenter on taxation at conferences and professional development events.
Andrew joined the firm in 2019. He holds a Bachelor of Laws with First Class Honours and Bachelor of Commerce from Monash University. He is an Associate of the Tax Institute and a member of the International Fiscal Association.
Practice focus
Andrew’s practice focuses on the following areas:
- Income tax: including capital gains tax, Division 7A, transferor trusts and controlled foreign companies, residency, withholding tax and anti-avoidance rules;
- Taxation of trusts: the unique federal and state taxation issues arising from trust structures and deceased estates, including distributions to beneficiaries and amendments of trust instruments;
- Stamp duties: duty implications for direct and indirect transfers of property, property development and investment entities, trusts and joint venture arrangements, duty exemptions and concessions, foreign surcharges and economic entitlements across Australia;
- Land tax: land development and investment, build-to-rent concessions, exemptions and foreign surcharges across Australia;
- Windfall gains tax: strategic and technical advice on windfall gains tax liability and contractual arrangements;
- Audits and reviews: advising clients on, and managing, all stages of ATO audits and reviews or state revenue authority investigations;
- Voluntary disclosures and private rulings: advising on and managing disclosures to the ATO and state revenue authorities as well as obtaining private rulings in appropriate cases; and
- Objections and disputes: handling all stages of dispute with the ATO and state revenue authorities, from objections to Court or tribunal processes, including debt management, alternative dispute resolution and negotiated settlements.
Experience
Andrew has acted in a range of matters, including:
- advice to private groups on the acquisition and disposal of strategic assets;
- audits and reviews for high-net-wealth groups regarding complex Div 7A and trust-related matters;
- objections related to significant cross-border funding of property development entities;
- audits and objections regarding tax residency for high-net-wealth individuals and their entities, including Australia’s double taxation treaties;
- tax advice on the settlement of commercial disputes and deceased estates litigation;
- duty advice on the establishment of and investment in large (listed and unlisted) property investment funds;
- advising on and obtaining private rulings in respect of prospective economic entitlements in Victoria; and
- objections to and ex gratia relief applications for foreign duty and land tax surcharges.
Directorships & memberships
Andrew is involved with a number of professional associations and sits on committees of several not-for-profit organisations, including as:
- a member of The Tax Institute, for which he is an Associate;
- a member of the International Fiscal Association;
- a Councillor of the Royal Over-Seas League, Victoria Branch;
- President of the Berwick & District Agricultural & Horticultural Society;
- President of the Bunyip & District Agricultural Society; and
- a member of the Emerging Leaders Group of the Royal Agricultural Society of Victoria.
