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 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

The Federal Government released an exposure draft of technical amendments to the Attribution Managed Investment Trusts (AMIT) scheme.

20 June 2018

The first exposure draft in respect of Treasury’s proposed reforms to address integrity concerns with the use of stapled structures.

08 June 2018

Analysis of the 2018-19 Australian Federal Budget: significant reforms for corporates, small business and personal tax.

08 May 2018

This publication has been downloaded from the King & Wood Mallesons website. It is provided only for your information and does not constitute legal or other advice on any specific matter. If you require or seek legal advice you should obtain such advice from your own lawyer, and should do so before taking, or refraining from taking, any action in reliance on this publication. If you have any questions, please contact King & Wood Mallesons. See www.kwm.com for more information.