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Norman Waterhouse
With over 15 years’ experience, Kale is recognised as a leading taxation and commercial lawyer in South Australia. Kale prides himself on providing accurate advice, and solving difficult legal problems in a practical and commercial manner.

About Kale

Kale is the leader of the firm's Taxation and Wealth Management team. He joined Norman Waterhouse in 2012 after managing his own firm, Rigano Clayton.

He advises clients in relation to state, federal and international tax jurisdictions over a broad range of industries and tax profiles, including high net worth individuals, small to medium enterprises, and taxpayers with complex arrangements and asset structures. In doing so, Kale cuts through the complexities of tax law and achieves commercial outcomes designed to meet his clients’ needs.

Kale has a particular interest in property, where he provides advice on legally effective structures aimed at minimising the risk and the tax cost of undertaking property developments.

Kale’s practice also includes providing advice on business structuring, superannuation, estate and succession planning, and venture capital/capital raising. He is active in the not-for-profit sector, assisting in the establishment and tax registration of many South Australian charities.

He specialises in conducting taxation disputes (including the management of tax debt recovery while disputes are ongoing) utilising both conventional methods and alternate dispute resolution.

Kale is a Fellow of the Taxation Institute of Australia. He is actively involved in the taxation profession publishing regular articles and presenting at conferences. He was admitted to practice in 2004, and holds a Masters Degree in Taxation.


  • Federal taxes (including income tax, capital gains tax, goods and services tax and fringe benefits tax)
  • State taxes (including stamp duty, land tax and payroll tax)
  • Taxation disputes (audit, litigation and tax debt recovery)
  • Self managed superannuation funds
  • Structuring and tax advice for small and large scale land developments
  • Asset protection
  • Not for profits
  • Capital raising and venture capital funds
  • Business structures and restructures
  • Estate and business succession planning
  • Preparation and negotiation of a wide range of commercial agreements


  • Fellow of the Tax Institute of Australia


  • Doyles Guide - Leading Tax Lawyers 2016, 2017, 2018
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