Joni is highly regarded for her client advisory and policy work with respect to the legal and tax implications of blockchain and digital assets. Increasingly, Joni’s work includes input into the development of smart legal contract templates so that, by design, laws are complied with and investor and consumer protections are upheld.
Joni brings unique experience and insight to her technology-focussed advisory practice, drawing on her strong foundations in tax compliance, advisory and disputes – across a range of industries and clients – to provide a best practice advisory approach that is responsive to each of her clients’ thresholds for compliance effort and dispute management and resolution.
Joni is available to advise Australian and foreign individuals, start-ups, digital currency exchanges, investment funds, domestic and multinational private and public corporate groups, and projects with decentralised models of governance.
Joni’s expertise includes:
- Taxation of cryptocurrencies
- Taxation of a token sale / initial coin offering / initial exchange offering / security token offering
- Structuring for technology consortium projects, including taxation of tokenomics and block reward structures
- Business restructure tax relief
- Sell and buy-side M&A due diligence and transactions
- Property development
- Advising Australian and foreign individuals, digital currency exchanges and investment funds on the taxation of cryptocurrencies, including negotiating private ruling applications.
- Advising an Australian-based digital currency exchange on the taxation of its token sale, including ATO early engagement and preparing the world’s first detailed tax disclosure for the whitepaper.
- Advising a foreign-incorporated cryptocurrency investment fund on the application of Australian tax residency rules and controlled foreign entity rules.
- Advising a family group on the complex sale of property to a development company.
- Advising a number of companies on the superannuation guarantee charge, including ATO early engagement and audit responses.
Professional Memberships / Accreditation & Activities
- Fellow of Blockchain Australia
- Finalist, Blockchain Australia Awards, Policymaker or Influencer of the Year
- Finalist, Lawyers Weekly Awards, Thought Leader of the Year