Transfer Pricing 2025

AUSTRALIA Trends and Developments Contributed by: Michael Clough, Jerome Tse, Judith Taylor and Kai-Chen Lamb, King & Wood Mallesons

Judith Taylor is an income tax specialist at King & Wood Mallesons with over 20 years’ experience. Judith’s clients include domestic and foreign entities in the financial services,

Kai-Chen Lamb is a tax partner at King & Wood Mallesons who specialises in the Australian income tax treatment of cross- border investment, managed funds, superannuation, property

managed investment funds, property, mining, private equity, agribusiness, technology and health sectors. Judith is Deputy Chair of the Taxation Committee of the Law Council of Australia and Chair of the NSW Sub- committee. She regularly consults with Treasury and the ATO on areas of tax reform.

and infrastructure. Kai-Chen has acted for significant Australian and foreign institutional investors in major cross-border investment, mergers and acquisitions and financing transactions. Kai-Chen also assists clients in managing their dealings with the Australian revenue authorities on cross-border investment transactions, including obtaining rulings and assisting in reviews and dispute resolution.

King & Wood Mallesons Level 61, Governor Phillip Tower 1 Farrer Place Sydney NSW 2000 Australia Tel: +61 2 9296 2000 Fax: +61 2 9296 3999 Email: syd@au.kwm.com Web: www.kwm.com/au/en/home

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