Jeremy Makowski

Special Counsel


Legal Expertise


Prior to joining Cornwalls, Jeremy worked in the M&A tax department of a leading big 4 accounting firm and has advised from both an advisory and litigation perspective.

He has advised multinational corporations, superannuation funds, private equity houses and family groups. Jeremy has also worked within state and federal government, where he issued private rulings on large infrastructure acquisitions, public private partnerships, global restructures and public listings; and has also worked on some of Australia’s largest taxation litigation cases.

Jeremy has litigated on anti-avoidance, transfer pricing and rollover relief, and has also conducted complex insolvency and debt recovery litigation including obtaining freezing orders (mareva injunctions) on behalf of the Deputy Commissioner. He has also advised and litigated on civil penalty cases, breaches of garnishee notices and director penalty notices.


Jeremy’s recent experience includes advising:

  • Singapore Post on its acquisition of a 38% stake in Freight Management Holdings (2020);
  • AirTrunk on the sale of an 88% stake in itself to a consortium led by Macquarie Asia Infrastructure Fund 2 (2020);
  • the Future Fund on its acquisition of a 24% stake in Canberra Data Centres (2020);
  • CUB (AbInbev) on its acquisition of Balter Brewing Company (December 2019);
  • Goldman Sachs on its Series B funding for Secure Code Warrior, reported as the largest ever US investment in an Australian cybersecurity business (2019);
  • Southern Cross Austereo on its acquisition of Redwave Media from Seven West Media (2019);
  • the Commissioner in Victoria Power Networks Pty Ltd v Commissioner of Taxation [2019] FCA 77;
  • the Commissioner in Paule v Commissioner of Taxation [2019] FCA 394; and
  • the Commissioner in Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation [2019] FCA 1195.

Memberships And Associations

  • Law Institute of Victoria
  • Institute of Chartered Accountants


  • Bachelor of Commerce/Law, Monash University
  • Master of Laws, The University Of Melbourne

Jurisdictions Admitted to Practise

  • Victoria

“As a trusted advisor, I pride myself on acting with integrity and providing independent, open and honest advice that is commercial and tailored to the specific circumstances and objectives of the client.”