Rosalie Cattermole specialises in indirect taxes with a particular focus on duty and land tax Australia wide.
She has considerable experience in dealing with the state/territory revenue offices’ Australia wide including private ruling applications, complex lodgements and objections. Rosalie has advised extensively on the duty implications of asset and share sale and purchase agreements, corporate reconstructions, transactions involving trusts and partnerships, and the application of the various surcharge duty and land tax regimes that operate across Australia.
Rosalie has a diverse client base including listed entities (particular in the property development, and energy & resources sectors), government owned corporations, private groups and high‑net‑worth individuals. She regularly works with accountants and other advisers to ensure that a practical and pragmatic approach is taken to a client’s duty and taxation affairs.
Rosalie has a strong technical background in income tax from her previous roles in mid-tier and multinational law firms in Queensland. Her experience includes providing advice on employment related taxes (such as termination and redundancy payments) and assisting charities and not-for-profit groups with governance advice and to apply for charitable status and endorsement as a deductible gift recipient. Rosalie is also recognised by Best Lawyers® International for taxation.
Rosalie is a regular presenter at tax conferences and seminars. Prior to joining ABL, Rosalie was a member of Queensland’s State Council for The Tax Institute and actively involved in Queensland’s Law Society’s revenue committee and Law Council revenue committee. She was the founding Chair of the Tax Institute’s State Taxes Committee in Queensland.
Recommended for Taxation Law in Australia
Rosalie’s practice focuses on the following areas:
- the duty implications of the direct and indirect transfer of property (in its various forms) Australia wide including landholder duty, the purchaser surcharge regimes and economic entitlement
- the purchase and sale of business assets
- the unique trust acquisition and surrender provisions in Queensland
- the duty implications of cancelling agreements, entering into and exercising put and call options and nominations
- the duty implications of farm-in and farm-out agreements, joint venture agreements and dealings in resource authorities
- determining the availability of duty and land exemptions and concessions and liaising with the Revenue Offices to obtain relief
- objections, private ruling applications and applications for ex gratia relief for duty and land tax
- land tax including the application to trusts, the availability of exemptions and concessions and the foreign surcharges
- employment related taxes, employee share schemes, termination payments, redundancy and PAYG withholding
- the GST implications of the sale of businesses and property transactions, and
- charities and not-for-profits including governance, compliance and dealing with the ACNC and the ATO.
- Various property developers: providing duty advice in relation to cancelling agreements, nominating a new purchaser, put & call option agreements, financing, joint venture and development agreements and aggregation
- High-net-worth individuals: assisting clients to structure and implement succession and estate planning
- Foreign high-net-worth individuals: providing advice to foreign persons about the application of the purchaser and land tax surcharge regimes
- Private clients and family groups: advising in relation to the acquisition and sale of land and business assets, restructures including applying for corporate reconstruction duty relief and valuation issues
- Agribusiness sector: advising various family groups and high net worth individuals on the availability of duty relief for intergenerational transfers of primary production businesses, and
- Various charity and not-for-profit clients: providing structuring advice and applying to the ACNC and ATO for registration, income tax exempt status and endorsement as a deductible gift recipient.
- Various listed mining & resources companies: the duty implications of dealings in resource authorities, and entering into joint venture agreements and farm-in & farm-out agreements, and
- Various government owned corporations in the energy sector: in relation to the structure and taxation treatment of redundancy programs.
Awards & recognition
Rosalie is recognised as a leading lawyer by an international guide to lawyers and law firms:
- Best Lawyers® International: taxation.