Andrew Clements

Andrew Clements

Andrew Clements is a Legal Consultant who specialises in income tax with an emphasis on capital gains tax, imputation and international tax work.

His practice concentrates on corporate tax and capital gains tax for public companies, together with the income tax consequences of dealing in intellectual property rights and the taxation treatment of the funds management industry.

Andrew advised the Australian government on a contract for the establishment of the Jindalee Over the Horizon Radar System. He also has extensive experience in relation to both the tax and legal issues associated with employee share schemes.

Representative matters

  • Telstra Corporation Ltd - First and Second Tranche of the privatisation
  • Establishment of various employee share plans for numerous major public companies, including Telstra, National Australia Bank, NRMA
  • Australian Government - contract for the establishment of the Jindalee Over the Horizon Radar System
  • Funds management industry - development of numerous products.

Professional memberships

  • Taxation Institute of Australia
  • Law Council of Australia
  • Member of the University of Melbourne Law School Tax Advisory Board.


  • 1981: Bachelor of Commerce and Laws, University of Melbourne
  • 1982 - 1984: Solicitor, commercial law including banking and finance, takeovers and tax work
  • 1984 - 1989: Solicitor / Senior Associate, Mallesons Stephen Jaques, Melbourne
  • 1986: Master of Law, University of Melbourne
  • 1989 - 2018: Partner, King & Wood Mallesons, Melbourne
  • 2018 - present: Legal Consultant, King & Wood Mallesons, Melbourne


Legal insights

CCIV Mark II deals with the major stumbling blocks which had held back the CCIV from successful implementation.

27 August 2021

On 23 August 2021 the House of Representatives Standing Committee on Tax and Revenue released its report titled ‘Owning a Share of Your Work: Tax Treatment of Employee Share Schemes’.

24 August 2021

On 7 April, the National Cabinet announced a Mandatory Code of Conduct (Code) for COVID-19 impacted small and medium sized commercial tenants.

08 April 2020

The Australian Taxation Office (ATO) finalised Taxation Determination 2019/13 Income tax: what is an “employee share trust” (EST Tax Determination) on 6 December 2019, following a consultation period...

20 December 2019

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