Janet Cho

Baker & McKenzie


Janet advises local and international clients on the indirect tax (stamp duty and GST) aspects of transactions.

Practice Focus

Janet's practice focus includes advisory work with particular emphasis on domestic and cross-border restructures, mergers/demergers and acquisitions (securities and real property), secured and unsecured financing and trust work. She also has experience in dealing with the Australian Taxation Office, state revenue offices in all Australian jurisdictions and the Australian Charities and Not-for-profits Commission and providing favourable rulings for clients.

Representative Legal Matters

  • Advising APN News & Media Limited on the reorganisation of their corporate group and demerger of the New Zealand media business.
  • Advising Mirvac Limited on their property acquisitions and development projects.
  • Advising W. R. Grace & Co. on the reorganisation of the corporate group to facilitate the spin-off of its global construction products business.
  • Advising the NSW Government on the reform and privatisation of the NSW electricity industry, including the sale of Macquarie Generation, Green State Power, Eraring Energy and Delta Electricity’s power station.
  • Advising DCNS on their successful bid for the design and construction for new submarines for the Royal Australian Navy, being Australia's largest defence acquisition (with a contract value of A$50 billion).
  • Advising Origin Energy on the stamp duty implications of its investment into the APLNG project in Queensland and the acquisition of Elgas business assets in Victoria.
  • Advising Baxter International Inc. on the reorganisation of the corporate group to prepare for the spin-off of its global biopharmaceutical business.
  • Advising Neoen on the restructure of its Hornsdale Wind Farm project and incorporation of new investors.
  • Advising Colonial First State on the proposed acquisition of the Royalla Solar Farm in the ACT.
  • Advising J-Power (at a previous firm) on entering into the joint venture known as the Maules Creek Coal Joint Venture in New South Wales.

Professional Associations and Memberships

  • Law Society of New South Wales - Member

Corporate Responsibility

  • Janet is regularly engaged in pro bono work and assists clients in obtaining favourable tax treatments.


  • New South Wales~Australia (2012)


  • University of Sydney (LLM)
  • The College of Law (GDLP)
  • University of New South Wales (LLB, BA (Politics and International Relations))
  • Freie Universitaet of Berlin (LLB)
  • Seoul National University (BA (Politics and International Relations))


  • Korean