Andy Milidoni Partner

Meet Andy

Andy is a tax lawyer specialising in all aspects of taxation, revenue law and trust law and some aspects of superannuation law.

He has advised on matters such as the tax implications of corporate mergers and business and significant asset sales, acquisitions and restructures, managed investment schemes and stapled structures, funds management, the taxation of trusts generally, equity market transactions, debt market transactions and employee share schemes.

Andy has also advised on inbound and outbound investment vehicles, the structuring of managed funds and structured financial products including the establishment and taxation of Australian managed investment trusts, limited partnerships and unincorporated joint ventures, employee share and option schemes, share loan schemes.  Andy has extensively advised on the taxation treatment of executive remuneration and employment termination payments.

He has also advised both large and SME corporate groups in a variety of transactions in a number of industry sectors including oil and gas, mining, manufacturing, property development, health, food processing and the financial and superannuation sector.

Andy has represented clients in a range of revenue audits including income tax, payroll tax, superannuation guarantee charge and stamp duty audits.

Andy has acted for a number of high wealth individuals and large deceased estates in respect of the range of tax and commercial matters that arise from time to time. He has also acted for clients in product ruling, class ruling and private ruling applications to the ATO and in negotiating settlements with the ATO related to tax audits and tax disputes.

Experience

General

Adelaide Bank Ltd

Advising on tax issues pertaining to the shareholders of Adelaide Bank Ltd on its merger with Bendigo Bank.

ATCO Australia Pty Ltd:

Advising on the establishing of a project vehicle for the construction and operation of power generation facilities and in particular the application of Division 250 of the Income Tax Assessment Act 1997 (Cth) to the contractual arrangements and tax treatment of various payments under these arrangements during the operational phase of the project; stamp duty and GST advice on a range of power purchase agreements entered into; GST and stamp duty advice on a range of procurement contracts of substantial equipment; tax, GST and duty advice in respect of the termination of the power purchase agreement and site lease at Bulwer Island; GST review of gas and electricity contract incentive schemes.

Allco Equity Partners

Advising on its participation in the Airline Partners Austalia consortium; advising on the structure of its bid for Wattyl Paints; establishment of employee incentive scheme; drafting and advising on tax sharing and funding agreements.

Arturus Capital Ltd

Advice on the outbound tax structure for the acquisition of gas and oil interests in the United States of America.

CP2 Ltd

Advice on the establishing and drafting of unit trust for the foreign investors in the ConnectEAST Motorway in Victoria including advice on meeting the MIT requirements for concessional non-resident withholding rates on fund payments.

Alpha Structured Investments Pty Ltd

Provided income tax advice in respect of the structure and establishment of two (2) Australian based managed funds (including constitution review, PDS review, advice on residency, review of various investment management, custodian etc agreements); and also provided income tax and GST advice in respect of offshore investments made by the fund.

Enirgi Group Corporation

Advised on the formation of the Australia corporate group, including holding company structure, intragroup and offshore financing arrangements having regard to the Australian tax consolidation rules, thin capitalisation rules etc, as well as advising on the availability of prior year corporate losses.

Vision X-ray Group Pty Ltd

Advised and acted in its NSW payroll tax audit and ATO Superannuation Guarantee Audit of engagement arrangements for its radiologists.

Australian Submarine Corporation

Advised on a range of GST, stamp duty and Australian withholding tax issues in respect of procurement contracts of substantial equipment.

Rio Tinto Ltd

Advised in respect of fuel tax credit entitlements of subsidiary companies.

Bentham IMF Ltd

Advised in relation to the income tax and GST implications of various out of court settlement agreements and also drafted and advised on a settlement distribution scheme in respect of a class action.

TGP Australia Ltd

Acted in the class ruling application for demerger relief issued as CR 2014/66.

Macquarie Bank Ltd

Advised on NSW duty and GST implications of various financing and management agreements entered into by various Macquarie funds including Fusion Fund and Fortress Fund.

Macquarie University

Advised on the income tax implications of the proposed open offer redundancy programme for employees and consultants.

Iron Road Ltd

Advised on the availability of Iron Road’s prior year revenue losses, and on the proposed Australian structure for the proposed iron ore and haulage business having to the Australian tax consolidation rules, stamp duty implications and ability to carry forward corporate losses.

Recognition

Recommended in Tax Law
Asia Pacific Legal 500, 2018

Career & qualifications

Qualifications

  • Bachelor of Science, University of Melbourne
  • Bachelor of Laws, University of Melbourne
  • Master of Taxation, Monash University
  • Master of Commercial Law, Monash University
  • Graduate Diploma in Applied Finance and Investment, Kaplan Professional

Memberships

  • Law Society of New South Wales
  • Law Institute Victoria
  • FTIA (Taxation Institute of Australia)

Insights Read more insight

Is your profit margin on the ATO’s radar? Transfer Pricing & Inbound Distributors

On 23 November 2018, the Commissioner issued Draft Practice Compliance Guide 2018/D8 (PCG 2018/D8) outlining his compliance approach to the transfer pricing outcomes associated with inbound...

More
Embedded royalties in payments under cross-border supply contracts

Australian distributors and manufacturers should review their cross-border supply arrangements to determine the risk of TA 2018/2 applying to their arrangements.

More
Practical Law Guide: Investing in Australia

A Q&A guide to investing in Australia.

More