Kai-Chen Lamb

Kai-Chen Lamb

Kai-Chen Lamb is a tax partner who practises in all areas of Australian income tax, but specialising in the Australian income tax treatment of the managed funds, property and infrastructure industries and well as major mergers, acquisitions and financing transactions. Kai-Chen also advises on the structures to be used for, and tax consequences, of offering equity incentives to employees.

Kai-Chen has had extensive experience advising a range of Australian and offshore fund managers on the establishment, management and restructuring of their funds in Australia, including extensive experience regarding updating structures, documentation and systems to accommodate the new attribution managed investment trust or AMIT regime. Kai-Chen has also had extensive experience advising a range of Australian and offshore institutional investors in bidding for and making investments into Australia or offshore.

Kai-Chen’s practice encompasses not only providing clients with taxation advice regarding the structures to be used for, and tax consequences of, various transactions, but also reviewing, preparing and negotiating the documentation necessary to give effect to those structures. Kai-Chen also has extensive experience in applying for and obtaining rulings from the Australian Taxation Office.


  • Advising AMP Capital on a range of fund restructures, including the conversion of their marquee Infrastructure Equity Fund and Diversified Property Fund into stapled structures
  • Advising Vanguard on the establishment and management of all of their ETF products quoted on the ASX, as well as their new actively managed investment funds
  • Advising a range of Canadian pension funds on various investments in Australia, including applying for and obtaining rulings from the ATO
  • Advising a range of Australian fund managers on the establishment and implementation of their AMIT projects, including NAB Wealth, ANZ Wealth, AMP Capital, Vanguard, Equity Trustees and Legg Mason
  • Advising a range of Australian fund managers on merging and restructuring their existing funds, including QSuper and Victorian Funds Management Corporation.


Legal insights

The Australian Taxation Office (ATO) finalised Taxation Determination 2019/13 Income tax: what is an “employee share trust” (EST Tax Determination) on 6 December 2019, following a consultation period...

20 December 2019

On 4 December 2019, the Commissioner of Taxation (Commissioner) released a draft law companion ruling, LCR 2019/D4 (“Draft Ruling”), which clarifies his view on the “influence” test under the new...

10 December 2019

The Government has acknowledged the current regulatory framework for employee share schemes (ESSs) is complex and fragmented, and ultimately discourages some businesses from offering ESSs.

08 April 2019

The Australian Treasurer has released a second draft of the proposed legislation to implement its Integrity Package targeted at stapled structures and foreign investors

31 July 2018

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