Pre-heat oven to 180 degrees Celsius (160 degrees fan-forced). Line a 20 x 20cm slice tray with baking paper.
For the base- Combine almond meal, coconut, sugar and tapioca in a large mixing bowl. Add melted butter and mix well. Press into the prepared tray and bake for 15 minutes until golden. Set aside to cool slightly.
For the caramel- Combine condensed milk, butter and golden syrup in a small saucepan. Cook over a low heat for approx. 6 minutes, stirring constantly to avoid sticking to the bottom. Pour over base and return to the oven for 12-15 minutes. Allow to cool, then refrigerate.
For the chocolate layer- Place chocolate and butter in a heatproof bowl over a saucepan over simmering water. Stir until chocolate and butter are melted and mix is smooth. Pour over the chilled caramel layer, sprinkle with toasted nuts and refrigerate for at least 1 hour. Cut into pieces for serving.