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Dhanushka Jayawardena

B.Com/LL.B. (NSW), LL.M. (Hons I) (Melb), CTA

Partner - Sydney

Areas of Expertise

Taxation, Corporate & Commercial Law

Contact Dhanushka

+61 2 8083 0350 +61 473 404 600 dhanushka.jayawardena@holdingredlich.com Connect

Expertise

Dhanushka is an experienced tax lawyer and Chartered Tax Adviser with expertise across all Australian tax aspects of mergers and acquisitions, funds management, real estate, corporate finance, insolvency and restructuring, and confidential contentious matters.

He serves on the Taxation Committee of the Law Council of Australia’s Business Law Section, the Income Tax Committee of the Property Council of Australia’s Capital Markets Division, and the Technical Working Group of The Tax Institute’s NSW State Council, whilst also co-chairing the Taxation Practice Group at LawExchange International. He authors the Australian chapter on the Taxation of Mergers and Acquisitions for the International Bureau of Fiscal Documentation (IBFD), and co-authors the Corporate Tax, Tax Controversy, and Alternative Funds guides published by Chambers and Partners. His expert commentary on tax matters has also been featured in publications, including Public Accountant, Sydney Morning Herald, The Age, ABC News, Accountants Daily, Accounting Times, Capital Brief and Sustainability Matters.

Chambers Contributor, Global Practice Guides 2025, Alternative Funds

Experience

Dhanushka’s experience includes advising:

Taxation of corporations, M&A, and capital markets

  • ARRI, leading German manufacturer of motion picture film equipment, on the tax aspects of Australian operations
  • Blum GmbH, leading Austrian manufacturer of furniture hardware internationally, on the income tax and stamp duty aspects of the acquisitions of warehouses throughout Australia 
  • Cancer Care Associates on the acquisition of several oncology sites in Queensland advising on tax and stamp duty aspects
  • Founder of Pirtek on tax aspects of the sale of its North American arm to US private equity fund, Princeton Equity Group
  • Founder of Questas on tax aspects of the sale, together with Allegro Funds, to Five V Capital for approximately A$400 million
  • Giesecke+Devrient GmbH, leading German international security technology company, on the tax aspects of Australian operations
  • Petra Capital on the tax aspects of its partially underwritten A$694 million capital raising for Stanmore Resources
  • SENEC GmbH on the tax aspects of its complete exit from the Australian market
  • Solium, a shareholder of Quadrant Energy, on the income tax aspects of the sale to Santos (ASX:STO) for a collective value of A$2.9 billion
  • 86 400 Holdings Ltd on the tax aspects of a scheme implementation agreement whereby NAB acquired the remaining shares in 86 400 for A$220 million

Taxation of funds, real estate, joint ventures, and public private partnerships

  • Abacus Group (ASX:ABG) on the stamp duty aspects on the acquisition of 99 Walker Street, North Sydney for A$311.3 million
  • Australian Ethical (ASX:AEF) on refreshing the governing documents for several funds to facilitate entry into the AMIT regime
  • AXA Investment Managers on the income tax and stamp duty aspects of their joint acquisition of the Moorebank Logistics Park from Qube Holdings Limited for A$1.67 billion with the investor consortium led by LOGOS Group
  • AXA Investment Managers on the income tax and stamp duty aspects of their investment in purpose-built student accommodation assets managed by Scape and under a joint venture with other investors for A$2.2 billion
  • Channel Capital on the tax aspects of disclosure documents for their Oaktree Strategic Credit Fund, Blue Owl Credit Income Fund AUT, and West Street Private Credit Fund
  • FC Capital on the establishment of a new AMIT-compliant fund, the FC Senior Credit Income Fund, with a target size of A$300 million – A$500 million
  • National Storage (ASX:NSR) on refreshing the governing documents for select funds to enable election into the AMIT regime
  • National Storage (ASX:NSR) on several independent real estate acquisitions and restructures advising on transfer duty and landholder duty
  • Paspaley Pearls on structuring its joint venture with the Northern Territory Government to construct a ship-lift capable of accommodating vessels up to 3,500 tonnes with a project value of A$400 million
  • Piety Group on the GST and stamp duty aspects of the sale of the InterContinental Hotel at Double Bay for more than A$215 million

Taxation of corporate finance

  • a.k.a Brands and Summit Partners on the tax aspects of a cross-border syndicated facility in connection with an A$2 billion initial public offering on the New York Stock Exchange
  • Centuria (ASX:CNI) on the tax aspects of a series of hedging arrangements on cross-border facilities with a collective deal value of A$699.2 million
  • Goldman Sachs (Asia) LLC as arranger for a syndicate of banks on the public offer of US$124 million in syndicated facilities to R&F Property Australia
  • Mazda Australia on the securitisation of vendor financing arrangements in relation to vehicles sold to Australian dealers equating to approximately 120,000 vehicles in the Australian market annually with respective dealer receivables outstanding averaging between A$381 million and A$438 million
  • OZ Minerals Ltd (ASX:OZL) on the tax aspects of an A$300 million revolving cash advance syndicated facility
  • PNC Bank on the application of the interest withholding tax provisions, and the Australian public offer exemption, on the refinance of US$553 million and A$810 million in facilities for a multinational group

Taxation of insolvencies and restructures

  • Ankura as administrators for Kikki.K on the GST aspects of the sale of 30 Australian stores to Brandbank Group
  • Australian property developer on structuring a significant negotiated settlement with a foreign government owned enterprise
  • KordaMentha as receivers and managers for a secured creditor on the GST-effective structuring of significant assets

Membership

  • The Law Society of New South Wales
  • The Tax Institute, Australia
  • Law Council of Australia | Business Law Section – Taxation Committee
  • Property Council Australia | Capital Markets Division – Income Tax Committee
  • French-Australian Chamber of Commerce & Industry
  • LawExchange International | Taxation Practice Group

Publications

14 September 2026 - Knowledge

M&A Review: Market insights and outlook for 2027

#Mergers and Acquisitions, #Corporate & Commercial Law, #Competition & Consumer Law, #Data & Privacy, #Digital Economy, #Funds Management & Financial Services, #Property & Development, #Real Estate, #Renewable Energy, #Taxation

Australia's M&A market remained resilient throughout FY2025-26. Our annual M&A Review explores the key trends shaping deal activity and what businesses and investors can expect in 2027.

28 July 2026 - Knowledge

Update on status of key tax measures announced in Budget 2026-27

#Taxation

The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 introduces significant reforms to CGT, negative gearing and SMSFs, while Treasury consults on implementing a new 30% minimum tax for discretionary trusts from 2028.

07 July 2026 - Knowledge

Australia's foreign resident CGT reforms: Retrospectivity removed

#Taxation, #Renewable Energy

The government has removed the most contentious feature of its proposed foreign resident capital gains tax reforms. We examine what has changed, why it matters, and the practical implications for accountants, foreign investors and their advisers.

13 May 2026 - Knowledge

Federal Budget 2026-27: What investment fund managers need to do

#Funds Management & Financial Services

Investment fund managers and trustees must prepare for major 2026–27 Budget and ASIC reforms, as new CGT rules and disclosure changes drive significant updates to valuation processes, unit pricing, governance frameworks and investor reporting obligations.

13 May 2026 - Knowledge

Federal budget 2026-27: Three tax changes reshaping investment, trust structures and business planning

#Taxation

Australia’s 2026–27 Federal Budget introduces major tax reforms: replacing the CGT discount, limiting negative gearing to new builds, and imposing a 30% minimum tax on discretionary trusts, reshaping property investment, income splitting, and business structuring.

27 October 2025 - Knowledge

Alternative funds in Australia: Legal framework, trends and developments

#Funds Management & Financial Services, #Real Estate

In partnership with Chambers and Partners, we analyse key trends, developments and opportunities shaping Australia’s alternative funds sector in the year ahead.

10 September 2025 - Knowledge

M&A Review: Market insights & outlook for 2026

#Mergers and Acquisitions, #Corporate & Commercial Law, #Digital Economy, #Property & Development, #Renewable Energy, #Funds Management & Financial Services, #Taxation

Our annual M&A Review looks at key trends, challenges and opportunities shaping Australia’s dealmaking landscape over the next 12 months and how businesses can prepare for the year ahead.

22 July 2025 - Knowledge

Recent tax incentives fuelling Australia’s clean energy future

#Taxation, #Renewable Energy

The Future Made in Australia package has introduced two targeted tax incentives to help businesses maximise tax efficiencies across current and future renewable energy projects. Who is eligible and how does it benefit the sector?

25 May 2025 - Knowledge

Tax ruling confirms employee classification for superannuation purposes

#Taxation

The Australian Taxation Office’s Taxation Ruling TR 2023/4 builds on past High Court decisions, providing businesses with holistic guidance on who is an employee under both the ordinary meaning and extended statutory definition of employee for superannuation guarantee purposes.

26 March 2025 - Knowledge

Federal Budget 2025-26 – key tax insights

#Taxation

Following the announcement of the Federal budget, we highlight the key tax changes you need to know.

Upcoming Seminars

30 Apr 26 to 14 Oct 26 - Brisbane

2026 Project Lifecycle series

From procurement to completion: managing risk across the life of a project

Register now

12 May 26 to 10 Nov 26 - Canberra

2026 Legal Procurement Series

Our 2026 Legal Procurement Series aims to explore key legal challenges in procurement and is specifically designed for Commonwealth Government lawyers and APS staff engaged in procurement activities. This series will be led by Special Counsel, Samantha Haddon. Samantha is a commercial lawyer specialising in Government procurement and contracting, with extensive experience advising Commonwealth entities throughout the procurement lifecycle. She is an expert in Commonwealth procurement policies and has worked on major projects, including critical infrastructure and health services, complex ICT services, and Whole of Australian Government panel arrangements.  The webinars are being offered as a value add under the Whole of Australian Government Legal Panel arrangement, and we encourage you to forward this invitation to your colleagues that would also be interested in attending.

Register now

23 Sep 26

Insurance in the construction industry webinar

Size matters: The fallacy of asking for a big limit of cover In the next instalment of our 2026 Construction & Infrastructure webinar series, Insurance in the construction industry, partner Helena Golovanoff will: 1. review how to interrogate certificates of currency – especially where multiple policies are being used to meet a limit of cover 2. outline a neutral approach to determining appropriate limits of cover 3. discuss some emerging trends regarding insurance requirements. This topic is for construction industry participants who feel they don’t know as much about negotiating around insurance as they should or would like a refresher. The one-hour online session will help you discuss and negotiate on insurance-related issues with confidence. Registration for this presentation is complimentary and we encourage you to forward this invitation to your colleagues. We hope you can join us.

Register now

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