Stephen Linden

Profile

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.

At the Bar Stephen continued to act for the Commissioner in complex tax cases and extended his practice to include acting for the taxpayer. Some of the decided tax appeal cases that Stephen has appeared in are Visy Industries USA Pty Ltd v CoT [2011] FCA 1065, Inglewood v CoT [2011] AATA 607, Baini v CoT [2012] AATA 440, General Aviation Maintenance v CoT [2012] AATA 120, Outbound Logistics Pty Ltd [2012] AATA 899, Mayhew v CoT [2013] AATA 130, RV Investments (Aust) Pty Ltd v CoT [2014] FCA 1169, Kocharyan v CoT [2015] FCA 13, TVKS v CoT [2016] AATA 1010, Lewski v CoT [2017] FCAFC 145, Divas Beverages v CoT [2018] FCA 576 and Sole Luna v CoT [2019] FCA 1195. He has also appeared in State Revenue cases and advised and taxpayers in State Revenue cases.

Stephen has extensive experience in commercial litigation, particularly complex debt and insolvency, including freezing order proceedings. Some of the decided cases in which Stephen has appeared in the Supreme and Federal Courts are: DCT v Karas [2011] VSC 304, [2011] VSC 673, [2012] VSC 68, DCT v ASIC [2011] FCA 524, Australia D.I.S. Pty Ltd v DCT [2012] VSC 331, DCT v ASIC [2013] FCA 594, DCT v Cheung Kong Infrastructure Holdings Ltd [2013] FCA 707, [2013] FCA 885, Ferella Pty Ltd v DCT [2013] VSC 573, DCT v Vasiliades [2014] FCA 1250, DCT v A&S Services Aus [2017] FCA 437, DCT v Whiteman [2017] FCA 951, DCT v Ma [2017] FCA 1317, DCT v De Simone [2019] VSC 346, DCT v Wang [2019] FCA 1759, DCT v Whiteman [2021] FedCFamC2G 131, Whiteman v DCT [2022] FCA 975, In the Matter of Border Express [2023] VSC 769. 

Stephen also has extensive experience in administrative law litigation. Decided cases in which Stephen has appeared include Roberts v CoT [2013] FCA 1108, [2015] FCA 1108, Tettis v DCT [2013] FCCA 985 and Herbert v CoT [2013] AATA 42.

As well as appearance work, Stephen has provided advice to both the Commissioner and to taxpayers on tax law and litigation issues.