Luke Livingston SC

Admitted to the Bar 2009

Appointed Senior Counsel 2021

Experience

Luke Livingston SC appears in trials and appeals throughout Australia in all areas of equity, commercial, corporations, taxation, constitutional and public law. Luke conducts a substantial appellate practice and is frequently briefed on appeal in matters in which he did not appear at trial.

With almost 25 years’ experience in litigation, Luke is a trusted source of advice and representation. He regularly appears both for and against regulators and government agencies. Although he accepts briefs in all areas of the law, Luke has deep experience, in particular, in financial services, corporate regulatory, trusts, property and revenue disputes and in administrative law.

Prior to coming to the Bar in 2009, Luke was a senior associate at Mallesons Stephen Jaques (now King & Wood Mallesons), where he practised as a commercial litigation solicitor in Sydney for six years, focusing on property, banking, contract and corporate disputes and equity and trust matters.

Luke was privileged to commence his legal career as Associate to the Hon Justice Gummow, AC, in the High Court of Australia, in 2002.

In 2008, Luke was awarded the Con Varnavas Award for the highest aggregate score in the New South Wales Bar Examinations.

In 2018, Luke successfully completed the Australian Bar Association Advanced Trial Advocacy Intensive (a 5-day residential course specialising in advanced trial advocacy).

Luke is a graduate of the University of Melbourne, where he was awarded First Class Honours in both Law and Arts (History); was placed 3rd in the Law Honours List, from a graduating class of approximately 300; and was Editor of the Melbourne University Law Review.

Luke’s professional recognitions have included “Leading Tax Barristers – New South Wales – Senior Counsel” and “Leading White Collar & Regulatory Investigations – Australia” (Doyles Guide); together with listings in each of Corporate Law, Litigation and Tax Law (Best Lawyers 2023 to 2026).

The 2022 edition of The Legal 500 – Asia Pacific, in which Luke is ranked as Tier 1 for Commercial Disputes at the Australian Bar, says: “Luke offers excellent knowledge of the law, the ability to analyse problems and distil issues effectively, clear and concise written submissions, and most importantly excellent advocacy skills in both cross-examination and oral submissions (he commands the respect of the Court at both trials and in the Court of Appeal).”  The 2023 edition adds: “Luke’s professionalism sets him apart from his colleagues at the Bar: he is always prepared, meets deadlines, and is able to manage the needs of a variety of stakeholders.”

The 2024, 2025 and 2026 editions of The Legal 500 – Asia Pacific, in which Luke is recognised in “Leading Silks – Band Two” for Commercial Disputes at the Australian Bar, report as follows:

• “Luke is an organised and well-prepared barrister who is able to simplify complex legal issues and to present his client’s case in a thoughtful and clear manner: he avoids court room theatrics which detract from the real issues in dispute.  He is confident and articulate.  When briefing him, lay clients and instructing solicitors know they are in safe hands.” (2024)
• “Luke is very thorough and well prepared.  He has a calm and persuasive advocacy style in which he pre-emptively addresses matters that he anticipates the court will raise.  He is not flustered by unforeseen developments during trial.” (2025)
• “Luke has excellent advocacy skills and is a very clear communicator across a range of audiences, from the bench to clients.” (2026)

Chambers and Partners 2026 Asia Pacific Guide, in which Luke is ranked in “Tax: The Bar – Band Two”, reports that Luke “is widely recognised for his technical depth and strategic insight in complex income tax disputes”; and “is technically excellent, responsive and commercial.”

Luke’s recent cases have included:

• Kilgour v Commissioner of Taxation [2025] FCAFC 183 – Full Court appeal as to market value of minority shareholding for purposes of Div 152 of the Income Tax Assessment Act 1997 (Cth).

 

• Hall v Commissioner of Taxation [2025] ARTA 600 (and Federal Court appeal, ongoing) – test case as to whether home office expenses during Covid lockdowns were incurred in gaining or producing assessable income pursuant to s 8-1(1)(a) of the Income Tax Assessment Act 1997 (Cth) and/or were excluded from deductibility under s 8‑1(2)(b).

 

• Larmar v Commissioner of Taxation (Federal Court of Australia, heard 2025, judgment reserved) – whether property syndicate fees are assessable income; personal services income; whether trustee liable to tax because no beneficiary is presently entitled to a share of the net income of trust estate.

 

• Mandalinic v Stone (Liquidator) (2023) 299 FCR 374, [2023] FCAFC 146 – Full Court appeal as to proper construction of s 268-40(1) of Sch 1 to the Taxation Administration Act 1953 (Cth) in its application to companies in liquidation.

 

• Jamsek v ZG Operations Australia Pty Ltd (No 3) (2023) 296 FCR 336, (2023) 323 IR 302, [2023] FCAFC 48 – remittal from High Court; whether appellants were “employees” under the extended definition in s 12(3) of the Superannuation Guarantee (Administration) Act 1992 (Cth).

 

• JMC Pty Limited v Commissioner of Taxation (2023) 297 FCR 600, [2023] FCAFC 76, [2023] HCASL 155 and (2022) 114 ATR 795, [2022] FCA 750 – whether sessional lecturer was an employee for the purpose of ss 12(1) and 12(3) of the Superannuation Guarantee (Administration) Act 1992 (Cth).

 

• Di Giannantonio v Di Giannantonio [2025] NSWSC 346 – enforcement of Deed; unconscionable conduct; Contracts Review Act; proprietary estoppel.

 

• Zha & Wun (No 2) (2025) FLC 94–258, 71 Fam LR 31, [2025] FedCFamC1A 101 – family law appeal; division of property.

 

• BUSS (Queensland) Pty Ltd v APRA (2025) 185 ALD 468, [2025] FCA 31 – judicial review of decision to impose additional conditions on licence; uncertainty of operation; procedural fairness; legal reasonableness.

 

• ASIC v Australia and New Zealand Banking Group Limited (Treasury Bonds Case) [2025] FCA 1592 – unconscionable conduct concerning hedging strategy for $14 billion syndicated Treasury bond issuance; false or misleading representations as to secondary market bond turnover.

 

• ASIC v BSF Solutions Pty Ltd & Ors ([2023] FCA 1406, [2024] FCA 553, [2025] FCAFC 88, [2025] HCADisp 269) – civil penalty proceedings for contraventions of ss 29 and 32 of the National Consumer Credit Protection Act 2009 (Cth).

 

• ASIC v Union Standard International Group Pty Ltd & Ors (No 4) [2024] FCA 1481 – civil penalty proceedings in connection with foreign exchange and contracts for difference trading platform.