Mark Payne

Partner

+61 3 9603 3434

mark.payne@hallandwilcox.com.au

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Current Practice

Mark has experience across a broad range of tax, superannuation and financial services areas, including:

corporate transactions, reconstructions, de-mergers and corporate reorganisations;
private equity funds;
offshore hedge funds;
mergers and acquisitions; and
private wealth management.

Experience

Mark has extensive experience acting for Australian and international corporations in a broad range of tax, superannuation and finance transactions. Most recently he has gained experience in the private wealth sector focusing on tax and superannuation technical issues.

Mark’s recent transactions include:

advising on the structure of debt capital raising for public property funds;
advising on private equity transactions in Australia;
advising on employee share scheme issues for an ASX listed company and executives;
advising on the structure of a foreign fund investing in Australia; and
advising on international tax issues for an Australian resident family group investing offshore.

In addition to advising clients on taxation and superannuation law, Mark also contributes to a range of professional associations, including the NSW Technical Committee of the Tax Institute of Australia (TIA) and the superannuation sub-committee of the TIA.

Mark is also often asked to contribute to professional publications or speak at various conferences.

Qualifications

Mark has a Bachelor of Law and Masters of Laws specialising in international tax and corporate financing from University of Sydney. Mark joined Hall & Wilcox as a partner in mid 2008.

Immediately prior to joining Hall & Wilcox, he was the Director in the Private Wealth Group at Goldman Sachs JB Were in Sydney. Mark's experience also includes working for London-based law firm SJ Berwin, as well as Greenwood & Freehills and KPMG, in Sydney.

Mark is a member of the NSW Technical Committee of the Tax Institute of Australia (TIA) and is a frequent presenter at TIA conferences.

Publications

Federal Government endorses IMR regime ‑ 23 December 2011
Excess contributions and TA 2010/2 withdrawn ‑ 05 December 2011
Fringe benefits tax reform – Living away from home allowance ‑ 02 December 2011
Director penalty regime extended to superannuation ‑ 25 October 2011
Trust Resettlements: High Court refuses Commissioner's application for special leave to appeal in Clark ‑ 16 September 2011
SMSF borrowing rules: further guidance – SMSFR 2011/D1 ‑ 16 September 2011
Investment Manager Regime - Exposure Draft legislation ‑ 14 September 2011
Streaming capital gains and franked dividends: don't miss the deadline - 31 August ‑ 22 August 2011
Taxation on death: When does a Superannuation income stream end? ‑ 10 August 2011
Director penalty regime extended to SGC ‑ 28 July 2011
30 June deadline for dealing with 2010 UPEs looming ‑ 15 June 2011
Streaming capital gains and franked dividends in FY2011: We have legislation (and this is what you need to do by 30 June!) ‑ 03 June 2011
Further update on the Post-Bamford Streaming amendments: Bill expected to be introduced this week! ‑ 01 June 2011
Limited budget relief for excess concessional contributions ‑ 13 May 2011
Directors to be personally liable for the superannuation guarantee charge ‑ 11 May 2011
Further update on the Post-Bamford Streaming Amendments: What your trust deed needs before 30 June 2011 and how we can help ‑ 29 April 2011
Post-Bamford Streaming Amendments: What your trust deed needs before 30 June 2011 ‑ 21 April 2011
Trading v Capital Draft Determination ‑ 13 April 2011
Excess contributions and payments by mistake ‑ 31 March 2011
The future self managed superannuation funds - the Government response to the Cooper Review ‑ 25 March 2011
Division 7A& UPEs Final Practice Statement – time to review structures ‑ 22 October 2010
Managed Investment Trusts tax changes a step closer! ‑ 22 October 2010
New Corporations Regulation – Instalment Warrants are financial products ‑ 22 June 2010
Trust distributions post Bamford: what you need to do before 30 June 2010 ‑ 11 June 2010
Super funds can refinance under amended borrowing arrangements ‑ 28 May 2010
MIT tax regime to commence from 1 July 2011 ‑ 10 May 2010
Australian Future Tax System - Henry Review ‑ 03 May 2010
Managed Investment Trust Capital Election ‑ 01 April 2010
Treasury moves on borrowing by super funds ‑ 18 March 2010
Draft Determinations released targeting foreign Private Equity Investment ‑ 21 December 2009
Division 7A & Unpaid Trust Distributions: Is it a bird? Is it a plane? No, it's a UPE! ‑ 18 December 2009
Undisclosed offshore income: last chance to come clean before the gloves come off ‑ 03 December 2009
ATO targets foreign private equity investors ‑ 17 November 2009
Final Policy Statement about the Taxation of Employee Share Schemes ‑ 02 July 2009
Watch out - unpaid present entitlements could be a loan ‑ 30 June 2009
Rumours of my death have been greatly exaggerated ‑ 05 June 2009
Excess contributions tax looming ‑ 04 June 2009
Excess contributions tax table ‑ 04 June 2009
The death of Employee Share Schemes ‑ 14 May 2009
Abolishing transition to retirement pensions? Cuts to contributions? ‑ 08 May 2009
Changes to contribution rules to affect salary sacrifice arrangements ‑ 28 April 2009
Together or alone? Super funds investing in property ‑ 08 April 2009
ATO Terrorising Trust Distributions to Bucket Companies ‑ 10 March 2009
Changes to departing temporary residents' superannuation benefits ‑ 04 March 2009
Taxpayer wins Agricultural Managed Investment Scheme Case ‑ 20 February 2009
Relief from minimum pension drawdown requirements ‑ 19 February 2009
News alert for same-sex relationships ‑ 18 December 2008

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Mark Payne

Mark Payne

Current Practice

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