Lyn Freshwater LLB, Grad Dip Adv Tax, TEP

Senior Tax Consultant

Lyn joined BNR Partners as a Senior Tax Consultant after a career of 34 years in the Australian Tax Office. She brings a wealth of experience and innovative problem solving to her advisory role with our firm. Since joining us, Lyn has written numerous papers which she or other staff have delivered at professional conferences and has had a paper published in the Tax Institute Blue Journal. With Ian Raspin, Lyn recently co-authored a second edition of the book ‘CGT on a Deceased’s Residence – a tax minefield’.

Lyn is a full member of the Society of Trust and Estate Practitioners and is a member of its National Advocacy Committee. She has also written and taught a course about death and taxation for the College of Law.

At the ATO, Lyn worked in a range of law roles where she gained considerable experience as an administrator particularly in the context of the capital gains tax and trust provisions. Some of her career highlights included:

  • instructing on the development of the streaming rules for capital gains and franked dividends
  • participating in the broad review of the trust taxation provisions
  • authoring numerous significant public rulings and advice products
  • leading the development of the ATO’s arguments in many litigation cases including before the High Court:
  • Secretariat and member of the Trust Consultation Sub-group throughout the period of its existence

Lyn is admitted as a solicitor of the Queensland Supreme Court and has post-graduate tax qualifications from UNSW.

In her spare time, Lyn works as a volunteer for the RSPCA in Brisbane. She also enjoys gardening, reading crime fiction, Scottish country dancing and travel.

 

Qualifications and Memberships

  • Bachelor of Laws
  • Graduate Diploma Legal Practice
  • Graduate Diploma Advanced Tax
  • Member, Society of Trust and Estate Practitioners (TEP)