Lachlan Peake

Stakeholder relationships

I have demonstrated ability to build and maintain productive working relationships with a diverse range of internal and external stakeholders, including large public and multinational taxpayers, public officers, advisers, internal tax teams, technical specialists and senior executives. I adapt my engagement style to manage differing perspectives and progress complex or sensitive compliance matters while maintaining professionalism and integrity.

As the primary case officer on multiple reviews, I routinely engage taxpayers through formal review letters, RFIs, written correspondence and discussions to clarify positions and obtain relevant information. For example, during an Interest Withholding Tax (IWHT) review involving discrepancies between reported and paid amounts, I established effective communication with the taxpayer’s public officer and internal tax team, managed ongoing engagement throughout the review, and clearly communicated expectations and outcomes, supporting transparency and trust while finalising a defensible outcome.

Tax knowledge

I apply strong knowledge of tax law, regulatory frameworks and ATO policy to manage moderately complex audit and compliance matters and assist taxpayers to meet their obligations. My experience includes applying the justified trust methodology, Division 820 thin capitalisation rules, Debt Deduction Creation Rules, Loss Carry Back provisions and withholding tax legislation.

I recently assured the application of the new thin capitalisation and Debt Deduction Creation Rules for a multinational public company, conducting detailed technical analysis of Division 820, reconciling calculations to income tax returns, workpapers and financial statements, and engaging internal specialists to validate conclusions. This work resulted in a high‑assurance outcome over $123,123,883 in debt deductions and received strong feedback from senior leadership.

I have also undertaken justified trust assurance work for a top 100 publicly listed Australian infrastructure company operating within a complex multinational structure. I independently conducted a detailed book‑to‑tax analysis, reviewing income tax returns, workpapers and financial statements, analysing accounting policies, profit‑to‑tax reconciliations, currencies and tax schedules, and preparing book‑to‑tax commentary for the assurance report. Where a potential risk relating to insurance income arose, I performed detailed journal‑level analysis to confirm deductions were not double‑claimed across multiple projects and years, assuring $6.07 billion in economic activity and supporting a high‑assurance outcome.

Professional and confident communication

I communicate professionally and confidently in both written and verbal contexts, including in complex or sensitive situations. I regularly prepare high‑quality written products such as assurance commentary, technical analysis, review letters, Reasons for Decision documents and executive‑level briefing material.

I prepared an executive briefing note for the Assistant Commissioner and Deputy Commissioner ahead of a meeting with a top 1000 publicly listed taxpayer, synthesising complex compliance history, risks and tax profile information into a concise, executive‑ready product that supported informed decision‑making.

I was also engaged to assess a Pre‑lodgment Disclosure by a top 100 publicly listed Australian company relating to a new financing arrangement. I conducted detailed legislative and financial analysis of the Debt Deduction Creation Rules, traced the flow and purpose of funds, assessed whether dividends were debt‑funded, and engaged internal specialists to validate conclusions. The analysis confirmed the rules did not apply, providing assurance over $3.1 billion in debt relied upon by the case team.

Independent analysis and sound judgement

I independently analyse complex financial and tax information to identify risks, issues and anomalies and apply sound judgement to support transparent and defensible outcomes. In the IWHT review, I assessed taxpayer responses to RFIs, analysed supporting documentation, engaged specialists, and determined that interest was unpaid or deemed unpaid under the legislation, concluding that no withholding tax liability arose.

During justified trust assurance work, I addressed concerns raised by senior colleagues regarding potential tax risks by clearly presenting my analysis, explaining the accounting and legislative context, and demonstrating why adjustments were timing‑related rather than misstatements. This provided senior decision‑makers with confidence in the taxpayer’s treatment and supported the application of a high‑assurance rating.

Working under limited direction and capacity

I work effectively under limited direction, managing competing priorities across multiple matters while maintaining high standards of accuracy, timeliness and professionalism. As a primary case officer, I manage matters end‑to‑end, including planning reviews, stakeholder engagement, technical analysis, risk assessment and finalisation.

In Loss Carry Back streamlined reviews, I determined the validity of taxpayer claims, issued formal review letters, prepared Reasons for Decision where required, and progressed matters to resolution, resulting in a cumulative reduction in taxpayer shortfall of $231,846. I also provided guidance and oversight to an ATO graduate managing their own case, supporting capability development through review of analysis and mentoring.

I contribute to team capability by mentoring less experienced officers, engaging specialists appropriately, sharing technical knowledge, and supporting a culture of continuous improvement.

Flexibility, adaptability and ongoing development

I demonstrate flexibility and adaptability by maintaining a positive approach to change and engaging confidently with new and evolving legislation, including recent thin capitalisation reforms. I proactively seek feedback and technical guidance where appropriate and remain committed to ongoing learning and development, supported by my Bachelor of Accountingand Associate CPA membership.