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. Kai-Chen has acted for significant Australian and foreign institutional investors on a number of major cross border investment, mergers and acquisitions and financing transactions. Kai-Chen has also acted in relation to the establishment, offer and restructure of a number of significant Australian and offshore fund and co-investment structures.
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 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, 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:
- Australian Retirement Trust: acting on behalf of QSuper in relation to its merger with Sunsuper to form the Australian Retirement Trust, being the most significant superannuation fund merger undertaken in Australia to date.
- AustralianSuper: acted on behalf of AustralianSuper in relation to its acquisition of an interest in a portfolio of Australian real property assets from Qantas.
- ICD: advising on the taxation aspects of a number of Australia property developments all taxation aspects of ICD's redevelopment of the Adelaide Central Market precinct.
- KKR: advising on the establishment of certain international debt funds exclusively for the Australian market, and some of the issues associated with Australian investment in its suite of offshore funds.
- Mercer: acted on behalf of Mercer in relation to its acquisition of the BT managed funds and superannuation business.
- Vanguard: advising on all of the Australian income tax aspects of the transaction of its retail offering to the Vanguard Personal Investor IDPS platform, including the merger of each of Vanguard’s retail funds with the equivalent Vanguard wholesale fund.
