KPMG's national managing partner for deals, tax and legal in Australia, David Linke, is sitting on an uncomfortable-looking replica Tolix chair in a trendy Sydney cafe, but he is comfortable talking about the big four's renewed play in the legal space.

Even if some of the topics are awkward: like those lawyers who criticise the firm's one-stop-shop proposition and the reporting line which puts Linke, a big four lifer and tax expert, atop the growing legal arm.