About Anfeng He
Anfeng acts for taxpayers on a range of corporate tax matters, specialising in tax disputes and advisory. He has a particular focus on the oil and gas and mining sectors.
In his disputes work, he helps taxpayers navigate the full ambit of tax controversy, achieving resolution through favourable audit outcomes, negotiated settlement or litigation. In transfer pricing disputes, his experience covers cross-border financing, commodities hubs and intangibles migration. He has represented taxpayers in Mutual Agreement Procedures and in matters before the General Anti-Avoidance Rule Panel.
Recently, he has helped taxpayers resolve the following matters by litigation or settlement:
- on whether contractual payments were assessable for Petroleum Resource Rent Tax in Commissioner of Taxation v Esso Australia Resources Pty Ltd [2024] FCAFC 151 and Esso Australia Resources Pty Ltd v Commissioner of Taxation [2024] FCA 87;
- on the meaning of 'exploration' and 'first use' in Commissioner of Taxation v Shell Energy Holdings Australia Limited [2022] FCAFC 2 and Shell Energy Holdings Australia Limited v Commissioner of Taxation [2021] FCA 496; and
- on the settlement of BHP's longstanding marketing operations transfer pricing dispute with the ATO.
In his advisory work, Anfeng regularly provides advice on international tax issues, debt and equity financing and the application of the anti-avoidance rules. In a resources sector context, he has expertise in Petroleum Resource Rent Tax and the taxation of resource projects in Papua New Guinea. On behalf of organisations such as Australian Energy Producers and the Minerals Council of Australia, he has also consulted with Treasury and the ATO on tax law changes affecting the resources industry.
Anfeng holds a Master of Laws from the University of Melbourne and is a Fellow of the Tax Institute of Australia.