Janet Cho

Janet Cho

Special Counsel
Baker & McKenzie


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

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 has extensive 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

  • HomeCo on property acquisitions, the reorganisation of their corporate group and IPO of Home Consortium Limited (the largest IPO of 2019 for ASX), demerger and IPO of Daily Needs REIT (the largest IPO of 2020 for ASX).
  • AccorInvest on its sale of a portfolio of 17 Ibis hotels to Iris Capital in what is Australia's largest hotel deal of 2020.
  • FedEx on the listed takeover of the TNT Express group and subsequent reorganisation of their offshore and onshore corporate group. 
  • NorthWest Real Estate Investment Trust on the on its AUD 600 million staged acquisition of Generation Healthcare Real Estate Investment Trust (listed takeover), reorganisation of the corporate group and equity funding matters.  
  • Mirvac Limited on their property acquisitions and development projects, including joint ventures. 
  • Advised RATCH-Australia Corporation on the acquisition of a 70% stake in Western Australia's largest wind farm, Yandin, from Alinta Energy
  • Elanor group in respect of asset restructuring and IPO of various funds.
  • Morrison & Co on its acquisition of water utility Flow Systems.
  • APN News & Media Limited on the reorganisation of their corporate group and demerger of the New Zealand media business.
  • 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.

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))


  • English