Mark Peters

Senior Associate

Sydney

Mark is a senior associate in the National State Taxes practice.

Mark advises on the duty and land tax implications (including foreign owner surcharges) of a broad range of commercial transactions and provides specialist resettlement and trust law advice to trustees. He also assists clients to implement transactions and attend to compliance with duty lodgement obligations. Mark has extensive experience working on a wide variety of matters across all Australian States and Territories.

Mark’s practice is broad and includes acting for a wide variety of clients across all sectors and matters, including ASX listed clients in global and infrastructure sectors, the Big 4 Banks, superannuation funds, life insurers, funds, retirement village and aged care operators, and real estate clients.

Mark is a past winner of the Tax Institutes’ emerging star of the year award and is a member of the Tax Institutes’ NSW State Taxes Committee which meets regularly with Revenue NSW to discuss law reform and revenue practice.

Background

Mark graduated from the University of Newcastle with a Bachelor of Laws (First Class Honours and University Medal) and a Bachelor of Commerce (Accounting) (conferred with Distinction). He is undertaking a Master of Laws focusing on taxation at the University of Sydney. Mark publishes regularly on state taxes and trust law issues and presents on the same.

Before joining HSF, Mark was “tipstaff” (judicial associate) to a Judge of the New South Wales Court of Appeal and a casual academic at the University of Newcastle. Mark continues to be involved in the Professional Conduct, Administrative, and Constitutional law courses at the University.

Experience & expertise

Selected matters

ANZ on its restructure to establish a non-operating holding company by scheme of arrangement and ASX listing, and to subsequently restructure its banking and non-banking businesses
a number of real estate developers and funds in respect of the structuring (freehold and leasehold), implementation, and subsequent sell down of significant developments at Barangaroo, Brisbane Showgrounds, Docklands, Victoria Harbour and Western Sydney Airport
a number of clients in respect of real estate developments and fund structuring (including Build to Rent), including obtaining stamp duty and land tax concessions from foreign owner surcharges
BHP Group Limited on its significant restructure and unification of its dual listing on the ASX, its $9.6 billon acquisition of OZ Minerals, and in respect of various mineral rights acquisitions
a number of superannuation, managed investment scheme, and fund trustees / responsible entities on specialist resettlement and trust law issues involving billions in funds under management
TAL on its $900 million acquisition of Westpac Life Insurance Services and in respect of Part 9 transfers under the Life Act
a number of life insurers in respect of the development of new life insurance, annuity, and longevity products, including obtaining private rulings on the insurance duty implications
retirement village and aged care operators in respect of new acquisitions, buy-backs and M&A transactions, including foreign owner surcharges and concessions from stamp duty and land tax
Origin Energy Limited in respect of the proposed $18.7 billion acquisition by Brookfield Asset Management and MidOcean Energy and on its acquisition of WINConnect
Brookfield on its $17.8 billion acquisition of AusNet Services
Renewable energy operators and investors in respect of various renewables and energy transition projects