Mia Clarebrough

• Commercial Law
• Equity
• Professional Negligence
• Public Law
• Taxation

Mia practices predominantly in taxation and revenue law.

She acts for taxpayers and the Commissioner in a wide range of Federal and State tax and revenue matters.  She provides advice and assists with tax investigations, formal interviews, objections and all stages of litigation.

Mia has advised clients in privilege disputes and has acted as an independent reviewer to resolve privilege disputes. She has also been engaged in a range of civil and commercial matters including equity and trust disputes, contract and negligence claims and disciplinary/professional licensing disputes.

Before coming to the Bar, Mia was a Senior Associate in the tax group at Norton Rose Fulbright and, before being admitted to practice as a solicitor, worked in the corporate tax group at Deloitte.

Mia is a Senior Fellow of the Law Faculty at the University of Melbourne where she lectures in the Corporate Tax A subject.  She is a the deputy chair of the Taxation Committee of the Business Law Section of the Law Council of Australia and is the Law Council’s representative on the National Tax Liaison Group.

She has been recognised in Doyle’s Guide as a leading tax barrister in Victoria.

Some recent matters include:

• Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092; Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28: dipute regarding the the application of Part IVA of the Income Tax Assessment Act 1936 (Cth) (with EF Wheelahan KC for the Applicant).
• Chobani Pty Ltd and Commissioner of Taxation [2023] AATA 1164: dispute regarding the GST treatment of flavoured yoghurt and the meaning of the term “food that is a combination” (unled for the Commissioner of Taxation).
• CUB Australia Holding Pty Ltd v Federal Commissioner of Taxation [2021] FCA 43: dispute regarding notice issued pursuant to s 353-10 of Schedule 1 to the Taxation Administration Act 1953 (Cth) (with P Hanks KC for the Commissioner of Taxation).
• Allzams Trust and Commissioner of Taxation [2021] AATA 2767; Allen and Commissioner of Taxation [2021] AATA 2768: dispute over whether Applicants were carrying on a business (unled for the Applicants).
• The Bell Group Limited (in liquidation) v Federal Commissioner of Taxation – Federal Court: dispute regarding the tax treatment of receipts from the settlement of litigation (with P D Crutchfield KC, M J O’Meara, S B Rosewarne and C Ensor for the Commissioner of Taxation, resolved before hearing).
• Woodings as liquidator of the Bell Group Ltd (in liquidation) and Bell Group Finance Pty Ltd (in liquidation) v WA Glendinning & Associates Pty Ltd and Ors – Supreme Court of Western Australia: proceeding relating to the proposed distribution to creditors pursuant to s564 of the Corporation Act 2001 (with P D Crutchfield KC, S B Rosewarne and S Majteles for the Commonwealth, resolved before hearing).
• Ho, Loh, Low & Orr and Commissioner of Taxation [2018] AATA 3911 –  Dispute over GST treatment of sale of subdivided property (unled for the Commissioner of Taxation).

To view a copy of Mia’s CV please click here.

Liability limited by a scheme approved under Professional Standards legislation. The information referred to above has been supplied by the barrister concerned. Neither Victorian Bar Inc nor the barrister's clerk have independently verified the accuracy or completeness of the information and neither accepts any responsibility in that regard.