Andrew Sommer

Clayton Utz
Partner Sydney

Andrew Sommer is very knowledgeable and an excellent thinker and at the same time extremely practical, focussing on real-world problems and solutions. He is very collaborative, flexible in the nature and extent of the services provided, and a pleasure to work with.

– Legal 500

Overview

Andrew has leading experience in a wide range of indirect tax matters, having commenced practice in 1994 at a leading accounting firm and moved to Clayton Utz in 1998. Closely involved in the implementation of GST in Australia, he is well placed to bring more than 20 years of experience in GST and almost 30 years of experience in indirect tax to our client's matters. Andrew has taught postgraduate courses in GST for both the University of Sydney and UNSW, served on the ATO's Indirect Tax Rulings Panel for 12 years and represented the Law Council of Australia at the GST Stewardship Group (and its predecessor bodies) for more than a decade.

Notable Work
  • Pallion Group: acting in relation to ongoing matters arising out of the refining of gold and the application of the GST law, these matters have been contested with the ATO over a long period of time and Andrew continues to provide support to the Group as a whole, as well as representing entities in Federal Court.
  • Simplot: challenged the ATO's classification of food products in the Federal Court which has led to a reconsideration of the ATO's approach and an evaluation of the application of GST to food products.
  • APLNG: provided support in relation to petroleum royalty, Queensland portable long service leave and GST matters over a long period of time, including several matters before the Courts.
  • OnePath Custodians Pty Limited / Oasis Funds Management Limited: advised on the outsourcing of administration for investment and superannuation wrap platforms.
  • Virgin Australia: representing the company in contested FBT matters, particularly dealing with staff car parking, including numerous proceedings before the Federal Court.
  • High Net Worth Individuals: Andrew regularly acts for a small number of high net worth individuals in relation to GST, land tax and other matters, providing strategic advice, representation in audits and reviews with the ATO and proceedings before the Courts and Tribunals at every level.
  • Landcom: providing advice in relation to the development of build to rent facilities in response to Government initiatives and the need to increase the supply of housing.
  • Student accommodation: advising several participants in the provision of student accommodation on the complex GST aspects of this business.
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