Erica Kidston

Special Counsel
Baker & McKenzie


Erica Kidston is a special counsel in the Tax team at Baker McKenzie. She works very closely with the Firm's Global Equity Services Practice to deliver comprehensive Australian taxation advice to multinational and Australian clients.

Practice Focus

Erica focuses on the taxation and design of employee share schemes and regularly advises clients on employment related tax issues (including fringe benefits tax, superannuation and payroll tax). She advises clients in a wide range of sections including the technology, medical and pharmaceutical and banking sectors.

Representative Legal Matters

  • Advising and assisting clients on the design and taxation of employee share schemes.
  • Advising and assisting clients on the implications for employees holding employee share scheme interests of a merger, spin-off or takeover.
  • Advising and assisting clients in relation to the employee share scheme reporting obligations.
  • Advising and assisting clients on the Australian taxation implications for mobile employees of participating in employee share schemes.
  • Advising and assisting clients to obtain Class Rulings from the Australian Taxation Office in relation to employee share scheme issues.
  • Advising and assisting clients on a range of employment-related tax issues (including Pay-As-You-Go, payroll tax, fringe benefits tax and superannuation).

Professional Associations and Memberships

  • Taxation Institute of Australia


  • New South Wales~Australia (2000)


  • University of Melbourne (Master's Degree Tax Law) (1998)
  • University of Tasmania (Bachelor of Commerce) (1995)
  • University of Tasmania (LL.B.) (1995)


  • English
  • French