Team Members

Tom Walrut

Special Counsel
Tom provides advice and services to private clients in relation to a broad range of tax, revenue and commercial matters.

As a special counsel in Cooper Grace Ward’s private client team, Tom assists clients with tax and commercial issues with a focus on achieving practical, commercial and tax effective outcomes in transactional, structuring and restructuring matters.

Tom brings significant experience in providing technical advice on federal and state tax matters and acting on business sales and acquisitions. Tom is a firm believer in first understanding client outcomes and desires (and getting to know client businesses) and then tailoring advice and solutions to match.

Tom also regularly presents at the Tax Institute of Australia on CGT rollovers, duty and land tax and general business and enterprise structuring.

  • Bachelor of Laws – Bond University
  • Master of Tax – University of New South Wales
  • Graduate Diploma of Legal Practice – Law Society of South Australia
  • Fellow – The Tax Institute of Australia
  • Member – The Tax Institute of Australia – Queensland State Taxes Subcommittee
  • Member – Queensland Law Society – Revenue Law Committee

Taxation and revenue

  • Advising in relation to a wide range of income tax issues, including capital gains and Division 7A issues.
  • Advising on land tax and duty.
  • Advising on structuring of business asset sales and share sales.
  • Preparation of private ruling requests (state and federal).
  • Providing advice regarding objections against tax assessments.

Corporate and commercial

  • Providing advice in relation to purchase and sale of business assets.
  • Advising on share purchase and sale agreements.
  • Advising on shareholder agreements.
  • Providing structuring advice and implementation services (including pre-sale structuring and preparations for sale).
  • Negotiating transaction documentation.

Areas of Expertise

Publications

Leading Tax Lawyers at Cooper Grace Ward listed in Doyles Guide

Doyles Guide have released their latest Leading Tax Lawyers and Law Firms rankings, and Cooper Grace Ward are thrilled with the team’s performance.

Queensland trusts can now run for 125 years – what you need to know

In a significant boost to tax planning arrangements and intergenerational wealth management, Queensland trusts will be able to run for 125 years from 1 August 2025. This change, introduced under the Property Law Act 2023 (Qld), will increase the current maximum life of trusts (called the perpetuity period or vesting period) by 45 years to 125 years (up from the existing 80-year limit).

Cooper Grace Ward celebrates 25 lawyers listed in Best Lawyers 2026

Cooper Grace Ward is proud to announce that 25 of our lawyers have been recognised across 23 expertise areas in Best Lawyers list of leading lawyers for 2026.