Stephen Jones
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Background
Stephen has specialised in providing taxation advice and tax litigation services since 1982. During this time, he has acted in numerous tax litigation cases in the Administrative Appeals Tribunal and in the Federal Court.
Prior to entering private practice, Stephen worked in the Australia Taxation Office (ATO) as a senior officer in the Appeals and Review Group where his work included dealing with issues arising out of the Commissioner's audit of the top 100 companies, representing the Commissioner before the Administrative Appeals Tribunal, instructing the Australian Government Solicitor and Counsel in taxation appeals and advising ATO audit teams on the operation of the ATO's Access Powers and FOI applications.
Stephen uses his insight into the ATO processes and experience in tax litigation together with his specialist taxation and GST knowledge to assist clients to strategically manage their taxation disputes, including managing the relationship with the ATO and conducting litigation on their behalf if such an outcome becomes necessary.
Legal Expertise
- Taxation
- Statutory interpretation
- Administrative law
- Tax litigation
Relevant Experience
- Part IVC proceedings in the AAT on whether the owner of land which has been compulsorily acquired by a government authority made a 'supply' of the land for the purposes of the GST Act.
- Part IVC proceedings in the AAT disputing the application of s.79D of the ITAA 1936 to a taxpayers business activities.
- Section 39B/AD(JR) proceedings in the Federal Court in relation to the ATO access powers and the "professional accounting advisors advice" concession in the ATO Access Manual.
- Advice to a large corporate on the availability of carry forward losses to the Group upon entering into the consolidation regime.
- Assisting a client being audited by the ATO on whether a corporate restructure satisfied the demerger rules contained in Division 125 of the ITAA 1997 and whether the anti-avoidance rules contained in section 45B of the ITAA 1936 applied.
- Part IVC proceedings in the Federal Court disputing assessments issued giving effect to Part IVA determinations made by the Commissioner of Taxation.
- Section 39B proceedings in the Federal Court seeking declarations that notices of assessment issued by the Commissioner of Taxation were invalid.
- Section 39B proceedings in the Federal Court on whether the sale of newly constructed units were subject to GST in circumstances where the units were constructed on land leased from a local council and the construction took place under a 'development lease' arrangement – Gloxinia v Commissioner of Taxation.
- Section 39B proceedings seeking declarations that certain supplies fell within item 100 of the Sales Tax (Exemptions and Classifications) Act 1992.