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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 Technical Working Group of The Tax Institute’s NSW State Council and is the author of the Australian chapter on the Taxation of Mergers and Acquisitions for the International Bureau of Fiscal Documentation (IBFD).

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
  • Property Council Australia
  • French-Australian Chamber of Commerce & Industry

Publications

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

14 Aug 25 - Brisbane

Tick Tock – limitation periods, time bars & other contractual traps

Limitation periods may not be the most glamorous part of a project, but getting them wrong can have serious consequences. In this practical session, our Construction, Infrastructure and Projects team will unpack the key timeframes and legal traps every project stakeholder should be aware of. Whether you’re drafting contracts, managing claims, or planning risk strategy, this session will help you stay on the front foot. Join us for a focused and practical discussion designed to clarify complex legal concepts and their real-world implications.

Register now

14 Aug 25 to 04 Dec 25 - Brisbane

Brisbane Construction, Infrastructure & Projects seminar series 2025

We are pleased to invite you to the return of our Construction, Infrastructure & Projects seminar series where we’ll explore key legal developments and practical strategies shaping the construction industry in 2025. This year’s series brings together leading experts to unpack complex legal issues and provide insights to help you navigate challenges with clarity and confidence.Whether you're involved in project delivery, risk management, legal strategy or safety, this series offers valuable takeaways to apply in your day-to-day work.

Register now

18 Sep 25 - Brisbane

Security on construction projects – choosing the right form & navigating recourse

Security is a fundamental part of risk management on construction projects—but not all forms of security are created equal. In this session, our Construction, Infrastructure and Projects team will unpack the different types of security commonly used in construction contracts, including bank guarantees, cash retention, and alternative forms. Whether you're reviewing contracts or facing a security dispute, this seminar will provide practical insights to help protect your position and reduce risk.

Register now

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