Stephen McMillan

Stephen McMillan

Stephen specialises in all areas of revenue law (federal and state), including income tax, goods and services tax, land tax and stamp duty.

Complementing his tax practice, Stephen's areas of specialty also include corporate law, insolvency and administrative law, where he represents clients in relation to insolvency matters and associated general disputes of an equitable and commercial nature.

Stephen has written chapters in Australian Sales Tax Law & Practice (CCH) and in Business Law in Australia (Butterworths) in relation to tax-related subjects, such as the supply of goods and services. He has also written a chapter on Appeals Against Appealable Objection Decisions under Part IVC of the Taxation Administration Act 1953 for Federal Court Litigation Precedents (Butterworths) and is currently continuing the authorship of Hill Duties Legislation (LBC Information Services), the leading Australian Text on Stamp Duties. Tax-related articles written by Stephen have also been published in The Tax Specialist.

Prior to being called to the Bar, Stephen practised as a solicitor at the Crown Solicitor's Office where he advised and acted in relation to Commonwealth revenue, constitutional, administrative, customs and personal injury matters.

Select Cases

Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue (2013) 88 ATR 379

Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (2010) 79 NSWLR 724

Metlife Insurance Ltd v FCT (2008) 70 ATR 364

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