Stewart acts for major corporate clients in relation to the conduct of Australian Taxation Office audits, reviews and enquiries and resolution processes to bring such audits, reviews or enquiries to a conclusion.
Stewart’s taxation disputes practice is “end-to-end” which means that he advises clients on all aspects of the front-end of the dispute, including the conduct of taxation reviews and audits; and the back-end of the review or dispute, which may include alternative dispute resolution processes or litigation.
Stewart is a Senior Fellow and Lecturer in the Law Masters programme at Melbourne University.
Work highlights
Microsoft Australian subsidiary
Relating to an ATO audit.
Anheuser-Busch InBev SA/NV
Various ATO reviews and audits.
SABMiller
Various ATO reviews and audits.
Foster’s Group Ltd
Various ATO reviews and audits.
Foster’s Group Ltd & various Foster’s Group companies
Proceedings in the Federal Court (Ashwick (Qld) No 127 Pty Ltd v C of T [2009] FCA 1388) and the Full Federal Court (FC of T v Ashwick (Qld) No 127 Pty Ltd [2011] FCAFC 49) concerning the deductibility of bad debts and interest outgoings totalling approximately $2.8 billion.
CUB Australia Holding Pty Ltd
Proceedings in the Federal Court (CUB Australia Holding Pty Ltd v C of T [2021] FCA 43) and the Full Federal Court (CUB Australia Holding Pty Ltd v C of T [2021] FCAFC 171) concerning the validity of notices issued under Division 353 of Schedule 1 to the Taxation Administration Act 1953.