Ruth Fesseha
Olivia Boyle
Angus Verheul
Law Graduate
Taufiq Arahman
Ed Macgregor
Senior Associate
Samridhi Sinha
Peter Mutema
Joanna Wang

Catherine Nufer

Special Counsel

Catherine is a specialist tax and structuring lawyer, specialising in state taxes including stamp duty, payroll tax and land tax in all Australian jurisdictions. She advises clients on transaction structuring, restructuring, tax opinions and often assists them with investigations, reviews and audits. She acts for a wide range of clients – from high net wealth individuals, privately owned groups, large multinationals and a range of small to large charities and not-for-profits.

In addition to tax, Catherine has extensive knowledge of charities and not-for-profits law and assists clients across a range of different industries with regulatory, corporate governance and compliance issues. Her experience includes working with affordable housing education and training providers, arts and cultural organisations, health related charities, philanthropic and charitable trusts, research organisations, retirement villages and aged care, religious organisations and public benevolent institutions.

Catherine is a Chartered Tax Adviser with the Tax Institute of Australia and was listed in Best Lawyers 2024 for Not-for-profit and Charities Law.

Prior to joining Hamilton Locke, Catherine worked at HopgoodGanim Lawyers, McCullough Robertson and BDO. She is also a non-executive director of a Brisbane based arts charity.


Taxation; Stamp Duty; Transfer Duty; Landholder Duty; Land Tax; Payroll Tax; Foreign Duty Surcharge, Not-for-profit and Charities, Trusts

  • Best Lawyers 2024 – Not-for-profit and Charities Law
  • Emerging Tax Star Finalist 2018 – Tax Institute of Australia
  • Bachelor of Laws and Bachelor of Business (Accountancy) – Queensland University of Technology
  • Graduate Diploma of Legal Practice – Queensland University of Technology
  • Chartered Tax Adviser – Tax Institute of Australia
  • Lawyer admitted to the Supreme Court of Queensland
  • Lawyer admitted to the High Court of Australia


  • Assisting an international student accommodation group with its Australian structuring, tax, duty and ongoing corporate governance matters (with landholdings in New South Wales, Victoria, South Australia and Western Australia).
  • Advising on and obtaining corporate reconstruction duty relief for assets with value in excess of $500 million for an Australian corporate group with significant mining assets across Australia (including Queensland, New South Wales and Western Australia).
  • Advising a national and well-known Australian charity, established under Letters Patent in Queensland, in respect of charitable tax concessions and general structuring concerns and assisting with transfer to company limited by guarantee.
  • Advising on payroll tax grouping provisions and successfully obtaining exclusion orders for our client from other entities in the family’s large private group (based in Queensland, New South Wales and Victoria).
  • Making novel submissions to the Queensland Revenue Office that the acquisition of ongoing payments by a financial planning firm was not “goodwill” and therefore not dutiable.
  • Undertaking a review of a large private group (discretionary trusts, unit trusts and companies) with significant property assets, providing tax and stamp duty advice and assisting with the implementation of restructure to achieve broader estate planning objectives.