

Leo Efthivoulou, Director at ENA Law, brings a comprehensive blend of legal, business, accounting, and finance expertise to his practice. With a Bachelor of Laws, a Bachelor of Commerce (Accounting), and postgraduate diplomas in Legal Practice and Chartered Accounting, Leo offers a multidisciplinary approach to legal challenges, making him an asset to diverse clients ranging from billion-dollar enterprises to startups and families. Since 2018, Leo has been instrumental in assisting clients across South Australia and globally, bringing a commercial and practical mindset to matters involving tax, corporate law, commercial transactions, business succession, trusts, estate planning, and superannuation. His leadership extends beyond ENA Law to his role as the South Australian Chair of the Professional Development Committee and member of the National Development Committee at The Tax Institute. Leo's previous experience includes a senior management position at KPMG Law, where he handled complex commercial and tax law issues, including managing substantial shareholder agreements and providing strategic advice on high-value investments and corporate restructuring. Prior to this, as a Senior Associate at Cowell Clarke Commercial Lawyers, Leo navigated intricate tax and commercial law matters, offering solutions in restructuring, mergers, acquisitions, and succession planning. His time at PricewaterhouseCoopers further honed his skills in tax compliance, consulting, and client risk evaluation. This diverse experience positions Leo as a knowledgeable adviser capable of connecting clients with specialised practitioners when needed. Leo's commitment to professional development is evident in his active participation in legal and tax education through seminars and industry presentations. Leo's multifaceted expertise makes him a trusted partner for clients looking to navigate the complexities of legal and commercial matters, underscoring his dedication to achieving client-focused results.

Director
ENA Law
May 2018 - Present • 8 years 6 months

SA Chair, SA Professional Development Committee & member, National Development Committee
The Tax Institute
Jan 2018 - Present • 8 years 10 months

Senior Manager (Commercial Law and Tax Law)
KPMG Law
Jul 2017 - May 2018 • 10 months
Senior Associate (Commercial law)
Cowell Clarke Commercial Lawyers
May 2010 - Jun 2017 • 7 years 1 month
Senior Associate (Tax/Revenue law, trust law and estate/succession planning law)
Cowell Clarke Commercial Lawyers
May 2010 - Jun 2017 • 7 years 1 month
Treasurer
Greek Orthodox Archdiocese of Australia - Salisbury church
Jan 2008 - Jul 2013 • 5 years 6 months

Senior Consultant (Tax and Legal)
PricewaterhouseCoopers
Jan 2007 - May 2010 • 3 years 4 months

Graduate Diploma in Legal Practice
Law Society of South Australia
2007 - 2008

Graduate Diploma in Chartered Accountant
Chartered Accountants Australia and New Zealand
2007 - 2009

Laws
University of Adelaide
2002 - 2007

Commerce (Accounting major)
University of Adelaide
2002 - 2005
Last checked: 11 Sept 2026 • Checked with Law Society of South Australia