Previous Positions
Kalmen has been admitted to practice law as a solicitor and barrister since 1985, first in South Africa and then New Zealand. As part of his work with the NZIRD, he advised all the avoidance teams and investigators on all issues regarding tax and law. In addition he was solely responsible for advising a specialist avoidance team on all maters relating to tax and commercial law. Shortly prior to leaving New Zealand he was responsible for a team of 8 solicitors and accountants at the NZIRD. Kalmen also assisted the Business School of the University of Auckland both in tutoring students in tax Courses and marking of papers in 2002 and 2003.

Awards and Achievements
Kalmen brings a wealth of experience and a strong legal profile to tax matters. He has developed broad skills in tax administration and litigation in New Zealand and South Africa and has extensive experience in the procedures adopted by courts and other tribunals in the resolution of disputes and the rules of evidence. He has successfully sat for the Common Professional Examination in the United Kingdom as a precursor to being admitted to practice law in that jurisdiction.

Professional Memberships

• Admitted as legal practitioner in New South Wales (2004)

• Fellow, Taxation Institute of Australia

• Member, Australasian Law Teachers’ Association

• Member, Australasian Tax Teachers’ Association

• Member of the Property and Business Law Committee - Auckland District Law Society

• Member of the Courts Committee - Auckland District Law Society

• Member of the Recently Admitted Members Committee Auckland District Law Society

• Admitted as Barrister & Solicitor (New Zealand)

• Admitted as Barrister of the Supreme Court of South Africa

• Solicitor and Notary Public – South Africa

• Presiding Officer of the Small Claims Court (1986) appointed by the Minister of Justice

Other
Kalmen has offered advice (including to the NZIRD) on GST, income tax, withholding taxes, FBT, PAYE, international tax issues, tax administration, company law, trusts, bills of exchange, evidence and general commercial advice. He recently presented a seminar to Treasury on the Administration of GST and was part of the teams that:

• Investigated the inoperative provisions of the Income Tax Assessment Act 1936 which resulted in about 30% of that legislation being deleted; and

• The perception of bias on the part of the ATO in issuing private binding rulings to large corporate entities.

For a list of Kalmen Datt's publications please click here.