Pacer Legal provides specialist taxation advice on a broad range of direct and indirect taxation law issues.

Tax is a significant expense for individuals and businesses and is often overlooked in negotiating and concluding various transactions. This can lead to unintended taxation consequences arising which can make the commercial deal less attractive for the parties involved.

In our view, taxation issues are best considered in the negotiating stages of significant business transactions in order to identify the likely taxation implications of the transactions from the outset. By considering the taxation issues from the outset, it gives the parties tax certainty whilst ensuring that the transaction is still structured in a commercial and effective manner.

Our approach is for our team to work closely with commercial advisers in order to provide taxation advice in a commercial manner.

Pacer Legal provide specialist tax advice to:

  • corporations, partnerships and trusts (both large and small) that operate across a variety of industries;
  • self managed superannuation funds; and
  • individuals.

Our direct taxation services include:

  • providing advice on:
    • corporate restructuring;
    • mergers and acquisitions;
    • business sales;
    • capital gains tax (including capital gains tax concessions);
    • deductibility of expenditure;
    • national tax equivalents entities;
    • international tax, including double taxation agreements, residency issues, inbound and outbound investment and transfer pricing;
    • employee shares schemes;
    • winding up corporate entities; and
    • managing an entity’s taxation affairs;
  • preparing private binding applications and where required, objections; and
  • dealing with taxation disputes (including AAT and Federal Court proceedings) and settlement negotiations.

Our indirect tax expertise includes:

  • advising on Goods and Services Tax issues; and
  • advising on duty implications across all Australian jurisdictions.


Alexander Keelan

Senior Associate

(08) 6315 0067

Trevor Jenkins

Duty & Superannuation Transfer Consultant

(08) 6315 0009


The Commissioner of State Revenue disallowed an application for an exemption from duty on the transfer of a farm between family members because the transferor of the land was not physically farming the land.  The reason that the transferor was not physically farming was that he was in hospital in Perth being treated for cancer, however, he was still involved in managing the farm.  The Commissioner maintained that to be considered to be farming the land, a person had to be physically carrying out the farming activities.

We lodged an objection against the Commissioner’s decision on the basis that the Duties Act only requires the transferor to be using the land in the business of primary production and that managing a farm satisfies this criteria, the transferor does not need to be physically carry out the farming activities.  Our objection was allowed, saving in excess of $45,000 in duty.

25 October 2018

Succession Planning and the Supreme Court

Read here about recent decisions in the Supreme Court in relation to succession planning.

Succession Planning and the Supreme Court (612 k)