A highly regarded tax lawyer with a broad-based tax advisory, tax controversy and international tax practice, Philip works across a variety of industries, including property, infrastructure, agriculture, shipping, chemicals and health.

Recognised with Acquisition International “Best in Tax Audits – Australia” Award in both 2015 and 2016, Philip is a highly numerate lawyer also qualified as a Chartered Accountant and Chartered Tax Advisor. His expertise includes:

  • Representing clients involved in ATO audits, including on transfer pricing, CGT and GST;
  • Acting in Federal Court and Full Federal Court litigation against the ATO;
  • Advising on all tax aspects of corporate transactions, including acquisitions, sales, restructures and demergers;
  • Advising on the tax aspects of infrastructure projects and property developments;
  • Applying for and obtaining private rulings;
  • Acting for individual taxpayers in complex matters involving the ATO, including Project Wickenby and directors penalty notice issues; and
  • Advising on tax-related professional negligence claims both for and against accountants and tax advisers.

Through his experience as a Chartered Accountant and Chartered Tax Adviser as well as lawyer, Philip has expertise in all facets of tax and is able to communicate complex ideas simply. Philip is a current member of the Advisory Panel to the Board of Taxation and a regular speaker and presenter. He is the former author of the Australian chapter for the publications “International Tax and Investment Service” and “International Taxation of Low Tax Transactions” published by the Center for International Legal Studies.

Areas of Expertise

Key focus areas:

  • Tax controversies
    • Tax disputes
    • Tax audits
  • International tax
    • Transfer pricing
    • Withholding tax

Recent Articles by Philip Diviny

Victorian tax changes to impact property owners

The State Taxation Acts Amendment Bill 2023 contains several significant changes
23 June, 2023

SRO issues draft ruling on service fees and the economic entitlement provisions

SRO issues draft ruling on service fees and the economic entitlement provisions The State Revenue Office (SRO) recently issued Draft Revenue Ruling DA-065 (Draft Ruling). This Ruling clarifies the application of the economic entitlement provisions in the Duties Act 2000...
8 September, 2022

Disqualification of superannuation fund trustees – not as easy as the ATO thinks

As the regulator of self managed super funds, the ATO may disqualify people as trustees, or as directors of corporate trustees, of self managed superannuation funds in certain circumstances.  Broadly, those circumstances are where the person is considered not to...
20 July, 2021

Capital gains distributed to non residents by non fixed trusts – you’ve got a problem

Many people thought that a non resident who derives a capital gain in respect of Australian assets will not be subject to Australian tax unless the assets concerned real property.  In two recent cases, the Federal Court has held that...
14 September, 2020

JobKeeper 2.0 – turnover test and payment changes

On 21 July 2020, the Prime Minister announced the extension of the JobKeeper program through to March 2021.  Importantly, there are no changes to eligibility or payment levels for the period to the end of September 2020.  Beyond that, a...
10 August, 2020

Coronavirus and the Law: Business Cash Flow Boost

An important part of the Federal Government’s economic response to the COVID-19 pandemic is the Cash Flow Boost.  Under this scheme, employers with a turnover of less than $50 million are eligible for a refund of their employees’ tax instalment...
22 April, 2020

Coronavirus and the Law: JobKeeper Payment – Rules issued

The key component of the Federal Government’s business support package in response to the Coronavirus is the JobKeeper payment.  This payment provides a $1,500 per fortnight, per employee wage subsidy to employers for a period of up to six months. ...
20 April, 2020

Urgent action needed to take advantage of Superannuation Guarantee Amnesty

Superannuation gap The Federal Government has long been concerned with the “superannuation gap”.  This is the difference between the superannuation guarantee contributions that employers have been paying on behalf of workers and what they are required to pay under the...
23 March, 2020