Current Practice

James Pettigrew is a Director of Greenwoods & Freehills Pty Limited. James joined Greenwoods & Freehills Pty Limited in July 1991 and was appointed a Director in July 1998.

Industry Experience

James advises on a wide range of corporate tax matters for clients primarily in the finance, infrastructure, property and funds management sectors.

In relation to the infrastructure area, James has advised in relation to the financing aspects of major projects, including the infrastructure borrowing arrangements for the Melbourne CityLink and the Brisbane Airtrain project.  James has also advised the RTA in relation to privatised roadways and the Federal Government in relation to the sale of the Sydney Airports Corporation. James has more recently advised Royal Bank of Scotland in relation to its consortium bid for Defence Department housing (Single LEAP II).

James has advised Government entities in relation to cross-border leasing matters include advising NSW Treasury Corporation in relation to leases of various public infrastructure assets and Queensland Treasury Corporation in relation to substitutions of railcars under existing cross-border leasing arrangements.

James also provides advice to clients in the financing sector; this has included advising on medium term note facilities and the s.128F withholding tax exemption, cross-border leasing arrangements, domestic leveraged leasing arrangements and the development of various debt and equity financial products including derivative instruments, instalment warrants and hybrid financing products.

James also provides advice to the funds management industry.  This has included advising in relation to the initial establishment of the stapled DUET funds managed by AMP and Macquarie Bank and their subsequent acquisition of a majority interest in the Dampier to Bunbury natural gas pipeline.  James was also the tax advisor to the Deutsche Bank–managed listed property trusts in relation to the stapling of those trusts to create the DB RREEF Trust Group.  James has also advised the Macquarie Goodman group on the proposal to create a stapled property group in relation to industrial assets and Mirvac in relation to the establishment of the Mirvac Wholesale Residential Development Partnership. James has provided ongoing advice to listed stapled groups managed by Macquarie Group Limited, such as MIG, MAp, MMG and MCIG and advice on the internalisation of their management on sale to external purchasers.

Professional Background

James holds Bachelor of Laws and Master of Laws degrees from the University of Sydney.  He is an associate of the Taxation Institute of Australia and has been admitted as a Solicitor of the Supreme Court of New South Wales.

James has lectured for The Institute of Chartered Accountants in Australia, the Taxation Institute of Australia and in the University of Sydney Masters Degree Programme.  He has been published in the Australian Law Journal and Taxation in Australia.