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Rebecca Clarke
Special Counsel, Melbourne
I have over twelve years of experience acting for both the Commissioner of Taxation and taxpayers in matters involving the most significant tax audits and litigation cases in Australia. I advise clients from a unique and holistic perspective during all stages of a tax dispute.

I work with clients as part of the Tax Controversy team to achieve favourable outcomes at the earliest opportunity in the context of both litigation and audit matters. I draw on my experience and insights into the ATO's audit processes, litigation and tax technical knowledge to formulate and develop legal arguments and dispute resolution strategies to achieve the best possible outcomes for our clients.

I have had conduct of significant and complex Part IVC proceedings acting for the Commissioner of Taxation, involving novel and complex issues in tax, administrative and constitutional law. I have also acted in numerous tax proceedings where the Commissioner has formed the opinion that there has been fraud or evasion by the taxpayer and where the Commissioner has issued default tax assessments.

My experience includes managing ATO audits and advising on disputes concerning transfer pricing and the anti-avoidance rules. I specialise in gathering and reviewing audit evidence, including offshore materials before it is brought into the Australian jurisdiction, and have led large scale document reviews in response to statutory notices issued by the Commissioner of Taxation.

I also advise in relation to claims for legal professional privilege (LPP) and an independent review process in relation to LPP matters.

Career highlights

  • Successfully represented the Commissioner of Taxation in proceedings in the High Court, Federal Court of Australia, the Federal Circuit Court, the Supreme Court of New South Wales, and the Administrative Appeals Tribunal. Litigation proceedings include:
    • Oswal v Commissioner of Taxation (No 2) [2015] FCA 1143
    • Binetter & Ors v Commissioner of Taxation (2017) (High Court special leave applications)
    • Hawkins v Commissioner of Taxation [2019] FCA 627
    • Stallion (NSW) Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCA 1306
    • Commissioner of Taxation v Rawson Finances Pty Ltd [2023] FCA 617
    • Commissioner of Taxation v Rawson Finances Pty Ltd (Costs) [2024] FCA 19
    • Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253
  • Successfully represented the Tax Practitioners Board in the Federal Court of Australia. Litigation proceedings include:
    • Tax Practitioners Board v Ordiales [2022] FCA 1612
    • Tax Practitioners Board v Van Dyke [2024] FCA 899
  • Advised large corporate taxpayers in significant audits and reviews concerning transfer pricing and the general anti-avoidance rules.
  • Advised taxpayers in relation to responses to ATO requests for information issued by the Commissioner of Taxation pursuant to his information gathering powers, preparing and lodging responses to ATO Position Papers, preparing and lodging objections to assessments issued by the Commissioner of Taxation, and advising clients in relation to gathering audit evidence.
  • Achieved favourable outcomes in settlement discussions and other alternative dispute resolution processes, having instructed and appeared in various mediations and conciliations.
  • Advised in relation to General Anti-Avoidance Rule (GAAR) Panel hearing preparation, ATO independent reviews and formal interviews.
  • Advised in relation to the promoter penalty laws.
  • Prepared voluntary disclosures on behalf of taxpayers that have resulted in favourable outcomes.
  • Finalist in the 2017 Australian Lawyers Weekly 30 Under 30 Awards in the Taxation category.
  • Awarded Masters of Law (Distinction) from the University of Sydney

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