About Sammuel
Sammuel is a taxation lawyer with 7 years’ experience, specialising in indirect taxes, primarily including stamp duty, GST, land tax and payroll tax. His experience is supported by a general tax knowledge base, and exposure to a broad range of transactions, businesses and corporate structures.
Sammuel has acted for a range of Australian and international clients, including high net worth families, businesses of all sizes, and investment and retirement funds. He has worked closely with clients in key industries, including property development and management, finance, insurance, mining and resources, defence, and retail.
Sammuel provides highly technical taxation advice, whilst remaining considerate of the practical implications of his recommendations, and the commercial interests of his clients. He assists clients in the implementation of his advice, including through the drafting of client documents, the structuring of transactions and corporate groups, and the preparation of submissions to revenue authorities, including applications, objections, and requests for private rulings.
Specialisations
Experience
Payroll tax grouping
Advising a range of clients on the application of payroll tax grouping to their business structures, and preparing applications for entities to be excluded from payroll tax groups.
Corporate reorganisation
Advising a growing business on the reorganisation of its holding arrangements from a family trust to an investment-ready commercial structure, and obtaining all available stamp duty exemptions.
Trust splitting
Advising on the splitting of real estate assets held under an investment trust into separate trusts, and obtaining all available stamp duty exemptions.
Primary production land tax
Advising number of large holders of agricultural land on the availability of primary production land tax exemptions.
GST grouping
Advising a range of clients with complex GST grouping arrangements, and assisting with the drafting of indirect taxation sharing agreements, as well as the management of entries into and exits from GST groups.
Foreign surcharges
Assisting a foreign developer in obtaining exemptions from surcharge stamp duty and land tax across a number of projects.