About

About Christopher John Garlick – Barrister-at-Law (QLD Bar)

Specialist in International and Domestic Tax Law

Christopher John Garlick is a senior barrister practising at the Queensland Bar since 2006, based on the Gold Coast, Queensland. He is recognised for his expertise in complex tax matters, including international tax disputes, residency and source issues, double taxation agreements, transfer pricing, and statutory interpretation under Australian tax legislation.

Mr Garlick is known for his persuasive advocacy and strategic approach to litigation and advice work. His courtroom style is both effective and measured, favouring a methodical and respectful approach to cross-examination—described by him as “using honey, not vinegar.”

Earlier in his career, Mr Garlick worked closely with the late Marcus Jacobs QC, one of Australia’s pre-eminent legal minds in statutory construction and dispute resolution. Under Mr Jacobs’ mentorship, Garlick honed his skill in legislative analysis and developed a keen eye for the subtleties in legal drafting—taking to heart the principle of “looking for what is not in the document” and testing it against the requirements of the law.

Although Mr Jacobs was best known for his work in construction and arbitration, their collaboration significantly shaped Mr Garlick’s ability to interpret and apply legislation—skills essential to modern tax law practice. Mr Garlick is acknowledged in the preface to the 6th edition of Security of Payment in the Australian Building and Construction Industry for his valued assistance to Mr Jacobs QC.

Today, Mr Garlick provides high-level legal advice and representation in tax audits, tax litigation, and private rulings, acting for both individuals and entities in disputes with the Australian Taxation Office (ATO), as well as advising on international tax compliance and structuring.

Beware of the bald-heads of the law, for there are two men whom you should never go to Court against unless you are dragged there; one is he who has more money than you have, and the other is he who has no money at all. With the former you may lose even if you are in the right, and with the latter you will lose even if you win.

(Australianus (pseudonym of K.J. Back), ‘Law’, The Royal Toast, 1920)

There’s no better way of using the imagination than the study of law. No poet ever interpreted nature as freely as a lawyer interprets truth.

(Jean Giraudoux (1882-1944) Tiger at the Gaates, 1935, trans, Christopher Fry)
The power of the lawyer is in the uncertainty of the law.
Jeremy Bentham quotes (Philosopher and Activist. 1748-1832)

Lawyers generally prefer not to rush things.

(Justice Kirby (Australian Law Reform Commission, on the 52 years it has taken for lawyers to join scientists at ANZAAS) Sydney Morning Herald, Sayings of the Week, 15 May 1982))