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, superannuation, 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, as well as the tax treatment of intellectual property arrangements.
Kai-Chen has had extensive experience advising a range of Australian and offshore fund managers and institutional investors on the establishment, management, merger and restructuring of their funds and offerings in Australia. 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 also has significant experience advising large Australian superannuation funds on all aspects of their tax affairs, not only in relation to their investments but also issues associated with the dealings of such funds with their members.
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 representing clients in the financial services industry in their dealings with the Australian Taxation Office, both in the context of applying for and obtaining rulings as well as in the context of reviews and disputes with the Australian Taxation Office.
Kai-Chen's work highlights include:
- AMP Capital: advising on the conversion of AMP Capital's existing Infrastructure Equity Fund into the stapled Diversified Infrastructure Fund.
- AMP Capital: advising on various Australian income tax aspects of the 50 Bridge Street Quay Quarter project, including the introduction of Rest as an investor into the project.
- Ampol: advising on all of the Australian tax aspects of Ampol's 2020 subordinated debt offering.
- Australian Unity: advising on all Australian tax and duty aspects associated with the redevelopment of Australian Unity's previous head office at 116 Albert Rd into a retirement village, including the establishment of a redevelopment fund to facilitate the investment by Ord Minnett in the redevelopment.
- Aware Super: advising on certain Australian tax issues arising out of Aware Super's merger with the StatePlus Retirement Fund, VicSuper and WA Super. Citi: advising on certain Australian tax issues in connection with Citi's acquisition of RBC's custodial business.
- ICD: advising on all taxation aspects of ICD's redevelopment of the Adelaide Central Market precinct.
- KKR: advising on the establishment of certain international debt funds for the benefit of certain Australian institutional investors.
- PSPIB: advising on PSP's participation in a consortium of investors in the SA Land Titles registry business.
- QSuper: advising on the structure, establishment and operation of various trust structures for QSuper.
- Vanguard: advising on the structure, establishment and operation of Vanguard's various ETF offerings in Australia, as well as the Personal Investor product.
