Stephen is a specialist in taxation law and tax dispute resolution. He has a Master of Laws from the University of Melbourne, majoring in tax law, a Bachelor of Economics and a Bachelor of Laws (Honours) from Monash University. He practised in taxation for many years as part of the tax team at the Australian Government Solicitor. Stephen moved to the Legal Services Branch of the Australian Taxation Office in 2009, before joining the Bar in 2010.
As a solicitor, Stephen conducted many complex tax cases for the Commissioner of Taxation in the Federal Court and the Administrative Appeals Tribunal. The cases involved a wide variety of income tax issues, such as the application of double tax treaties, alienation of personal services income, tax schemes, CGT, trust income, capital allowances and charitable institution status. The cases also included GST, FBT, superannuation guarantee charge and excise matters.
Since joining the Bar, Stephen has continued to act for the Commissioner in complex tax cases and has extended his practice to include acting for the taxpayer. Some of the tax cases that Stephen has appeared in are Visy Industries USA Pty Ltd v CoT  FCA 1065 (as junior counsel), Inglewood v CoT  AATA 607, Baini v CoT  AATA 440, General Aviation Maintenance v CoT  AATA 120, Outbound Logistics Pty Ltd  AATA 899, Mayhew v CoT  AATA 130, RV Investments (Aust) Pty Ltd v CoT  FCA 1169 and Kocharyan v Commissioner of Taxation  FCA 13. He has also appeared in State Revenue cases: CXC Consulting Pty Ltd v Commissioner of State Revenue  VCAT 1992 and Jedelha v Commissioner of State Revenue  VCAT 1993.
Stephen has extensive experience in commercial litigation, particularly complex debt and insolvency. For example, Stephen appeared in the Supreme Court in DCT v Karas  VSC 304,  VSC 673,  VSC 68 (freezing order proceedings), Australia D.I.S. Pty Ltd v DCT  VSC 331 and Ferella Pty Ltd v DCT  VSC 573 (statutory demand proceedings). Stephen has also appeared in Federal Court commercial litigation, for example: DCT v ASIC  FCA 524 and DCT v ASIC  FCA 594 (company reinstatement proceedings), DCT v Cheung Kong Infrastructure Holdings Ltd  FCA 707,  FCA 885 (debt proceedings) and DCT v Vasiliades  FCA 1250 (freezing order proceedings). Stephen also has extensive experience in administrative law litigation. Cases in which Stephen has appeared include Roberts v CoT  FCA 1108, Tettis v DCT  FCCA 985 and Herbert v CoT  AATA 42.
As well as appearance work, Stephen has provided advice to both the Commissioner and to taxpayers on tax law and litigation issues, including matters such as the tax exempt status of not-for-profit organisations, trust deed amendments, CGT and Customs and Excise duties.
To get in touch with Stephen Linden | or for more information please contact the Clerk on: +61 3 9225 7222 or email@example.com