| Australia
Director,
Legislative Solutions Pty Ltd
February 2003-current
Director
and principal consultant of Legislative Solutions Pty
Ltd, providing legal, policy and training services to
international clients.
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Legal
Consultant to Foreign Investment Advisory Service
October 2004-June 2005 Retained
as legal consultant for the Foreign Investment Advisory
Service’s East Asia & Pacific region to provide legal,
legislative, tax, policy and training services in FIAS
projects undertaken for its clients. FIAS is a joint
service of the World Bank and the International Finance
Corporation.
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Solicitor, Mallesons Stephen Jaques, Brisbane, Australia
October 2000-February 2003
Solicitor
in specialised national Revenue Group.
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Advised
corporate, commercial and financial institution clients
on GST, revenue and duty issues in relation to finance and
property transactions and litigation matters, including
revenue structures for the acquisition of businesses, particularly
for intellectual property, duty audits and litigating disputed
assessments, domestic and foreign tax litigation, and GST
and Consumer Price Index issues.
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Liaised
with the Australian Taxation Office on revising its policy
for a new public ruling on GST treatment of sales of businesses
as going concerns. |
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Conducted
legal training presentations on Duties Act 2001, and GST
& stamp duty CLE seminars for practice groups and clients.
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Contributing
author to Butterworth’s on-line publication Australian GST
Law. |
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Contributing
author to Law Book Company’s Australian Finance Law (5th
Edition).
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| Bangladesh
Legal
Consultant to Government of Bangladesh
January-June 2004
Legal
consultant in Dhaka with the Reforms in Revenue Administration
(RIRA) project funded by UK DFID and implemented by Maxwell
Stamp PLC, London. The RIRA project’s objectives
are to implement changes to achieve a transparent, efficient
and effective tax administration. |
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Reviewed
existing legislation and prepared amending Bill to establish
a self-assessment system (filing/assessment/audit/penalties)
for corporate taxpayers in the newly established Large Taxpayers
Unit. |
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Reviewed
tax appeal systems for income tax and VAT in consultation
with stakeholders and local consultants. Reviewed
earlier recommendations and prepared legislation to rationalise
and harmonise the separate tax appeal systems. |
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Reviewed
civil penalty system and prepared replacement legislation
to introduce a non-discretionary and non-arbitrary system
of penalties, consistent with the introduction of self-assessment
of taxpayers. |
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Reviewed
existing legislation establishing the tax authority and
prepared amending legislation to better enable the authority
to implement reform of tax administration. |
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Reviewed
and drafted legislation to improve the collection of unpaid
tax.
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| Legal
Consultant to Government of Bangladesh
March-April 2003
Legal consultant in Dhaka with the Reforms in Revenue
Administration (RIRA) project funded by UK DFID and implemented
by Maxwell Stamp plc, London. The RIRA project aims to
achieve implementation of change to achieve a transparent,
efficient and effective tax administration. |
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Reviewed
tax appeal systems for income tax and VAT in consultation
with stakeholders and local consultants. Reported on recommendations
to: |
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rationalise
and harmonise the separate tax appeal systems |
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improve
transparency, develop taxpayer confidence and increase efficiency
of operations |
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Prepared
legislation in conjunction with international and local
consultants to implement self-assessment of major taxpayers
through the Large Taxpayer Unit. |
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Prepared
legislation in conjunction with international and local
consultants to rationalise the powers of the tax authority
and to create an Internal Audit Unit with the purpose
of reducing inefficiencies and dishonest activities in
the tax authority.
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| Botswana
Technical
Adviser to Government of Botswana
April 2005-March 2007
Technical
Adviser to Ministry of Finance & Development Planning,
Government of Botswana, funded by the European Union.
Advising the Commissioner General and the Board of Botswana
Unified Revenue Service (BURS) on the establishment of
the new Service comprising former government departments
of taxes and customs. Ongoing tasks include – |
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Developing
BURS organisational structure and personnel establishment. |
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Developing
plans, procedures and conditions of service for recruitment
of BURS staff. |
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Carrying
out a needs assessment, developing an HRD plan for training
and capacity building. |
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Creating
an integrated tax training facility, with particular focus
on developing skills in tax auditing/investigation. |
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Carrying
out an inventory of relevant State assets facilities and
make arrangements for their transfer to BURS. |
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Identifying
facilities and equipment needs, including Information Technology,
and preparing a costed procurement plan. |
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Developing
a detailed budget to meet BURS recurrent and development
needs and propose BURS funding arrangements. |
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Advising/assisting
with developing BURS financial systems and procedures to
ensure accurate recording of transactions, adequate accounting/accountability,
and good reporting to BURS Management Board and Minister. |
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Designing
a communications strategy to inform all stakeholders about
the objectives of BURS and its commitment to taxpayer service
and promoting tax compliance. |
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Identifying
and recruiting consultancies for specialised support.
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| Cambodia
Legal Adviser to Royal Government of Cambodia
September 2004-February 2005
Legal
consultant to World Bank's Foreign Investment Advisory
Service to prepare drafting guidelines and draft a Sub-decree
to implement the amended Law on Investment for the Royal
Government of Cambodia.
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Conducted
multi-agency workshops to review current laws and drafts. |
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Consulted
key government agencies to obtain inputs on a Whole-of-Government
basis. |
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Prepared
revised drafting guidelines and a revised draft Sub-decree. |
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Reviewed
Private Sector’s commentary on draft Sub-decree; made
recommendations to Government of Cambodia.
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Legal Adviser to Royal Government of Cambodia
August-November 2003
Legal
Adviser to Cambodia Development Council on a project to
implement reforms recommended by the Foreign Investment
Advisory Service of the World Bank and International Finance
Corporation, as part of the World Bank’s Structural Adjustment
Credit, to improve investment and taxation laws and produce
sustainable revenues. Project funded by Japanese Grant
for Public Service Project and implemented by the Council
for the Development of Cambodia.
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Drafted
legislation to amend improve
the functioning of the revised Law on Investment and the
operations of the investment agency.
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Legal
Adviser to Royal Government of Cambodia
January-February 2001
Legal
Adviser to Cambodia Development Council on a project to
implement FIAS recommended reforms to improve investment
and taxation laws. Project funded by AusAID and contracted
through ACIL Pty Ltd, Melbourne, Australia. |
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Drafted
legislation to amend the Investment Law, Taxation Law and
Regulations, and investment agency Regulations in accordance
with FIAS recommendations accepted by the Royal Government
of Cambodia to comply with future WTO accession.
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Liaised
with the Cambodian investment agency and taxation authority.
Advised on the effect of changes and recommended procedures
to effect agreed changes.
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| East
Timor Legal
Adviser to World Bank
May 2004
Legal
consultant to the World Bank's Foreign Investment Advisory
Service to review East Timor's proposed domestic and external
investment laws and tax concessions. |
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Prepared
report for World Bank analysing likely investment and
administrative outcomes of draft investment laws and tax
concessions in light of similar experiences in other countries.
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Fiji
Islands
Consultant,
Fiji Islands Revenue and Customs Authority
1998-2000
Consulting
Legal Adviser to the Fiji Islands Revenue and Customs
Authority (FIRCA), which has responsibility for the collection
of the State’s taxation and duties revenue, on a project
funded by FIRCA and co-ordinated with subsequent AusAID
institutional strengthening project.
Prepared
a major restructure (including drafting) of the country’s
taxation laws. |
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National
Budgets and WTO accession Tax Free Zones reform |
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Liaised
with Ministry of Finance and Foreign Investment Advisory
Service on proposed taxation changes, particularly in relation
to investment, to ensure compliance with WTO. |
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Consolidated
all relevant taxation measures and concessions, particularly
incentives for tax free factories, the hotel industry and
the construction sector |
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Income
Tax Bill, Tax Administration Bill, Value Added Tax Bill |
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Drafted
first consolidation of the income tax law for 25 years which
consolidated and reviewed all existing taxation and tax
concession primary and secondary legislation, particularly
incentives for tax free factories, hotel industry and construction
sector. |
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Co-ordinated
the FIRCA policy committee and consultation process with
stake-holding government departments and ministries and
public and professional sectors. |
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Presented
FIRCA proposals to Prime Minister & Minister of Finance
and Cabinet and represented FIRCA before Select Committees
of both Houses of Parliament. |
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Prepared
and conducted training seminars for FIRCA staff on new legislation. |
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Drafted
entirely new legislation to provide a uniform appeals procedure
and administrative framework for Income Tax, VAT and other
taxes administered by FIRCA. |
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Co-ordinated
a Review Committee to revise the law in light of required
technical changes identified since implementation, and drafted
a Bill to consolidate and amend the VAT law. |
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Policy
and Fiji Islands Master Tax Guide |
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Prepared
opinions and policy advice for FIRCA on Value Added Tax
and Income Tax and liaised with stake-holders on policy
and interpretation issues. |
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Prepared
a single source collection of all taxation legislation,
regulations, rulings, forms and court judgements in hard
and electronic formats. |
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Institutional
Strengthening |
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Liaised
with FIRCA, AusAID and line Ministries to draft and implement
legislation to create and manage a new combined revenue
authority. |
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Subsequently
advised FIRCA, Minister and Cabinet on legal and practical
matters in post-establishment phase, including human resources
and employment contract matters, new integrated employment
terms and conditions, IT system design and implementation,
financial systems and compliance issues, and property
management issues, including leases and transfer of State
property to the Authority.
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Legal
Adviser, Inland Revenue Department, Fiji
1990-1993
Employed
by the Government of Fiji under a technical assistance
aid project funded by United Nations Development Programme. |
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Conducted
litigation and advised IRD, the Ministry of Finance and
Solicitor-General. |
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Drafted
amending legislation. |
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Managed a staff of 8 professional and support staff in various
offices. |
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Trained paralegal staff in criminal prosecutions and debt
recovery procedures.
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Indonesia
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Legal
Consultant to World Bank
November 2004
Legal
consultant to FIAS to review Indonesia's proposed capital
investment law and regulatory environment for potential
investors. |
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Prepared
report for World Bank analysing likely investment and
administrative outcomes of draft capital investment law,
benchmarking the draft law against international best
practice.
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Lebanon
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Legal
Consultant to Government of Lebanon
January-February 2005
Legal
consultant to Lebanese Customs to review customs valuation
appeal procedures to ensure WTO compliance and to recommend
improvements. Project implemented by Maxwell Stamp
PLC and ECORYS-NEI funded by the European Union. |
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Reviewed
Customs Law and associated legislation to determine compliance
with WTO requirements, for pending WTO accession application. |
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Consulted
major stakeholders to ascertain problems with appeals system
and identify potential improvements. |
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Benchmarked
Lebanese law and procedures against best international practice,
including francophone and regional countries. |
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Reported
on conclusions of review and made recommendations to improve
existing appeals procedure
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Oman
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Legal
Consultant to Government of Lebanon
January-April 2004
Legal
adviser to Office of Public Prosecution (OPP), Sultanate
of Oman on a project to review training needs and provide
specialised training to the Financial Crimes Team in the
OPP. Project funded by the British Government’s
Foreign & Commonwealth Office and implemented in conjunction
with Charles Kendall & Partners Ltd, London.
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Conducted
training needs analysis in January 2004 taking into account
the OPP’s strategic plan, views of stakeholders, recent
legislation and regional & international obligations.
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Designed
training programme for immediate and medium term needs.
Designed training module for foundation prosecution skills
and money laundering. |
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Managed
and presented a 5 day workshop on prosecution skills and
anti-money laundering.
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Papua
New Guinea
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Legal
Adviser to Government of Papua New Guinea
August-September 2002
Adviser
to the Foreign Investment Advisory Service of the World
Bank and International Finance Corporation (FIAS) for
the Government of Papua New Guinea. Project funded and
implemented by the World Bank. |
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Advised
on the taxation and commercial effects of Papua New Guinea’s
tax laws on its principal direct foreign investors in
relation to profit repatriation and application of international
tax sparing agreements.
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Solicitor,
Mallesons Stephen Jaques, Brisbane
August-December 2001
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Acted
for a major resources company in Papua New Guinea in relation
to a US$93,000,000 claim for tax, and achieved a withdrawal
of court action.
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| Solomon
Islands Legal
Adviser to World Bank
March 2005
Legal
consultant to FIAS to review draft Foreign Investment
Bill to be presented to the Solomon Islands Parliament |
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Prepared
report for FIAS and Government of Solomon Islands analysing
draft Bill to highlight likely investment & administrative
outcomes and general legal issues, and benchmarking the
draft Bill against international best practice.
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| Tonga
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Legal
Adviser to Government of Tonga
September-October 2001
Adviser
to the Ministry of Labour, Commerce and Industries, Tonga
on a foreign investment reform project to implement recommendations
of the Foreign Investment Advisory Service of the World
Bank and International Finance Corporation (FIAS). Project
funded by and contracted through AusAID. |
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Liaised with the Ministry of Labour and Commerce, Attorney-General
and Chamber of Commerce to finalise recommendations of FIAS
accepted in principle by the Government of Tonga. |
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Drafted
legislation to implement a new foreign investment code. |
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Drafted
legislation to amend the business licensing regulatory
framework.
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Uganda
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Legal
Consultant to Government of Uganda
August 2003-May 2004
Legal
adviser to Government of Uganda to revise and reform revenue
and gaming legislation. Project funded by Nordic Development
Fund and implemented by the Government of Uganda and Maxwell
Stamp plc, London. |
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Reviewed
Stamps Act; recommended changes to achieve a modern and
clear new Act, consistent with international best practice;
drafted new legislation based on accepted recommendations. |
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Reviewed
lotteries and gaming legislation; recommended changes
to achieve a unified, modern, clear and consistent new
Act; drafted new legislation based on accepted recommendations.
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United
Kingdom |
Associate
Solicitor, Brown & Co, Edinburgh, Scotland
1994-1998
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Consultant,
Inland Revenue Department, Fiji
1994-1997
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Solicitor,
McClure Naismith Anderson & Gardiner, Glasgow, Scotland
1988-1990
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