Sam acts in a broad range of commercial disputes including contract, corporations, insolvency, bankruptcy and lending and debt matters. He has considerable experience in regulators' civil penalty proceedings, and has acted for clients and professional advisors in various solicitor and accountant professional indemnity matters.
Sam holds a Master of Tax and is a Fellow of the Tax Institute. He acts in taxation review and appeal proceedings in all jurisdictions. He regularly provides advice and settles objections in income tax, indirect taxes, state taxes and superannuation matters. He advises and has appeared in proceedings under the 'promoter penalty' provisions.
He practises in superannuation (including SMSF) and trust matters, and has advised and appeared in a range of superannuation disputes including tax review and appeals and complaints to the Superannuation Complaints Tribunal.
Sam also acts in judicial review, FOI and merits review proceedings, including tax practitioner disciplinary and regulatory proceedings.
Liability limited by a scheme approved under the Professional Standards Legislation
- Banking & Finance
- Contractual Disputes
- Corporate Insolvency
- Corporations & Securities
- Equity & Trusts
- Regulatory Investigations
- Administrative Law
- Civil & Human Rights
- Commissions & Inquiries
- Freedom of Information
- Judicial Review
- Planning & Local Government
- White Collar Crime
Bachelor of Arts
Bachelor of Laws
State and Territory Courts and Tribunals
Federal Court of Australia
High Court of Australia
Song v Commissioner of Taxation FCA 840 (legal professional privilege) (with C Horan KC)
Cannon v Statewide Secured Investments FCA 954 (appeal - bankruptcy - discretion to go behind judgment) (with M Scott KC)
Director, Consumer Affairs Victoria v Daiso Industries (Australia) Pty Ltd FCA 1488 (product safety - civil penalties - injunctive relief) (with H Symon KC);
Point Cook Community Entertainment Facility Pty Ltd v Geelong Football Club VSC 313 (construction of commercial lease);
Bannon v Nauru Phosphate Royalties Trust  VSC 425;  VSC 284 (foreign state immunity) (with W Harris KC);
Statewide Secured Investments Ltd v Cipcon & Ors  VCC 18 (mortgagee recovery proceeding involving a defence of estoppel and merger) (with M Scott KC).
Acted for large professional services firm in professional negligence claim relating to tax advice on corporate group restructure (Supreme Court of Victoria) (with M Moshinsky KC).
Argus v FCT (Federal Court – superannuation – appeal from objection decision refusing tax exemption for current pension income) (with J Batrouney KC).
Highlass Investments Pty Ltd v FCT (Federal Court – application of general anti-avoidance provisions to corporate group restructure) (with S Sharpley KC).
Willner v Department of Economic Development, Jobs, Training and Resources  VCAT 669 (FOI – exemption for personal privacy – CCTV footage on trains – whether redaction reasonable).
FCT v Barossa Vines Ltd  FCA 20 (civil penalty proceeding) (with H Symon KC).
FCT v Ludekens  FCAFC 100 (civil penalty proceeding) (with DMJ Bennett KC and P Sest KC);  FCA 142 (with H Symon KC and P Sest).