Kai-Chen Lamb

Kai-Chen Lamb

Kai-Chen Lamb is a tax partner who practises in all areas of Australian income tax, but specialising in the Australian income tax treatment of the managed funds, property and infrastructure industries and well as major mergers, acquisitions and financing transactions. Kai-Chen also advises on the structures to be used for, and tax consequences, of offering equity incentives to employees.

Kai-Chen has had extensive experience advising a range of Australian and offshore fund managers on the establishment, management and restructuring of their funds in Australia, including extensive experience regarding updating structures, documentation and systems to accommodate the new attribution managed investment trust or AMIT regime. Kai-Chen has also had extensive experience advising a range of Australian and offshore institutional investors in bidding for and making investments into Australia or offshore.

Kai-Chen’s practice encompasses not only providing clients with taxation advice regarding the structures to be used for, and tax consequences of, various transactions, but also reviewing, preparing and negotiating the documentation necessary to give effect to those structures. Kai-Chen also has extensive experience in applying for and obtaining rulings from the Australian Taxation Office.


  • Advising AMP Capital on a range of fund restructures, including the conversion of their marquee Infrastructure Equity Fund and Diversified Property Fund into stapled structures
  • Advising Vanguard on the establishment and management of all of their ETF products quoted on the ASX, as well as their new actively managed investment funds
  • Advising a range of Canadian pension funds on various investments in Australia, including applying for and obtaining rulings from the ATO
  • Advising a range of Australian fund managers on the establishment and implementation of their AMIT projects, including NAB Wealth, ANZ Wealth, AMP Capital, Vanguard, Equity Trustees and Legg Mason
  • Advising a range of Australian fund managers on merging and restructuring their existing funds, including QSuper and Victorian Funds Management Corporation.


Legal insights

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 29 July 2021 Treasury released exposure draft legislation that proposes to amend the tax rules and regulatory requirements relating to employee share schemes.

11 August 2021

On 25 June 2021 the Australian Taxation Office released its draft ruling Income tax: royalties – character of receipts in respect of software (TR 2021/D4).

16 July 2021

The ATO has published new CRS guidance which requires Australian reporting financial institutions (RFIs) to implement “strong measures” to obtain self-certifications from account holders.

17 May 2021

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