Jakub Patela

Bar Roll: 2022 Admitted: 2016
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Jakub practises in tax, commercial and public law. He is a reporter for the Commonwealth Law Reports.

His tax practice has included acting for clients in both litigation and advice contexts regarding a broad range of tax issues. Recent matters have involved advising on GST, stamp duty, Div 7A, JobKeeper, Subdiv 165-C and consolidation issues, employee share schemes and trusts. His clients have included individuals and small-medium businesses through to large private groups and ASX-listed companies.

His recent commercial practice has included advising clients as to contract and consumer law issues and appearing in arbitrations in the Magistrates’ Court.

His recent public law practice has included statutory interpretation advices under the Water Act and the Electoral Act and acting for applicants in the Administrative Appeals Tribunal in respect of the NDIS.

Before his call to the Bar, Jakub was an Associate to the Hon Justice Simon Steward at the High Court of Australia. He was also his Honour’s Associate at the Federal Court of Australia. His time as an Associate deepened his expertise in tax law but also gave him experience across all areas of law.

Before serving as an Associate, Jakub was a tax lawyer at Allens. He acted in litigious, advisory and transactional matters and developed extensive direct/indirect tax experience. His clients included large corporate taxpayers and high net worth individuals. He practised in the litigation group in his graduate year, where he assisted clients in high value tax disputes, regulatory investigations, contractual disputes and construction litigation.

Jakub holds Bachelors in Law (First Class Honours) and Commerce (Dean’s Honours, majoring in Economics) from Monash University. He was first in class for a number of economics and law subjects and was an Editor of the Monash University Law Review.

Jakub read with Andrew de Wijn. His senior mentor is Eugene Wheelahan KC.

Recent cases:

Federal Tax

Acting for a corporate taxpayer in a Federal Court tax dispute concerning Div 855 and other issues (led by J de Wijn KC and M Baker SC)

Advising a corporate taxpayer on Subdiv 165-A and related issues (led by E Wheelahan KC)

Advising executive employees of a corporate taxpayer on employee share scheme issues (led by E Wheelahan KC)

Acting for a corporate taxpayer on the claiming of GST credits in relation to precious metals transactions (led by D McInerney KC and G Redenbach)

Advising and lodging objections for a small business on JobKeeper/related issues (led by A de Wijn)

Preparing a private ruling application for a family trust restructure (unled)

Advising a small business on the GST implications of a proposed revenue structure (unled)

Advising the director of a small business on Div 7A issues (unled)

Advising an accounting firm on CGT liabilities relating to liquidator’s distributions sourced from the realisation of “pre-CGT” land (unled)

State Tax

Advising and lodging objections for individuals on the main residence exemption for stamp duty (unled)

Advising and lodging objections for the executor of a deceased estate on the main residence exemption for land tax (unled)

Advising a family group on stamp duty issues (landholder duty) on the transfer of units in a property trust (unled)

Advising two individuals on stamp duty issues in acquiring shares in a landholding company (unled)

Advising individuals on stamp duty issues in relation to the acquisition of a ski lodge apartment (unled)

Advising an accounting firm as to foreign purchaser additional duty liability issues (unled)

Public Law

Ultimate Vision Inventions Pty Ltd v Innovation and Science Australia [2023] FCAFC 23 (led by M Baker SC)

Advising in relation to Victorian Court of Appeal proceedings concerning the proper construction of the Marriage Act 1961 (Cth) (led by C Harris KC and N Baum)

RQWY v National Disability Insurance Agency [2023] AATA 56 (unled)

CLVL v National Disability Insurance Agency (unled in the AAT, settled before hearing)

JNBP v National Disability Insurance Agency (unled in the AAT, settled before hearing)

Acting for the applicant in Magistrates’ Court proceedings for an order that he be declared a non-prohibited person under s 189 of the Firearms Act (unled)

Advising the beneficiary of a deceased estate on her Foreign Acquisitions and Takeovers Act 1975 (Cth) obligations on the acquisition of property (unled)

Commercial Law

Acting for the vendors of a property seeking damages in the Magistrates’ Court against their conveyancer following an aborted conveyance (unled)

Acting for a small business in Magistrates’ Court arbitration proceedings (unled)

Acting for an Owners Corporation opposing the joinder of an architect in a VCAT construction dispute concerning combustible cladding (unled)

Advising a respondent in Federal Court proceedings seeking the enforcement of a guarantee against them on appropriate discovery orders (unled)

Advising a small business on issues of contract, consumer law, equity and tort in relation to the proposed sale of the business (unled)

Advising corporations and individuals on discovery and privilege obligations (unled)

*Liability limited by a scheme approved under Professional Standards legislation

Class ActionsCommercialCompetitionConfidential InformationConstitutional LawConstructionCorporate & CommercialCorporationsCustomsDisabiltyEmployment and Industrial RelationsEquity & TrustsFOI/PrivacyJudicial ReviewMerits ReviewProperty, Planning, Environment & ResourcesPublic LawPublic LawRoyal Commissions/Government InquiriesSuperannuationTaxation & SuperannuationTaxes – FederalTaxes – StateTrade Practices/Consumer Protection

QUALIFICATIONS

Bachelors of Law (First Class Honours) and Commerce (Dean's Honours) - Monash University

Jakub Patela

Bar Roll: 2022 Admitted: 2016
print vcard

Profile

Jakub practises in tax, commercial and public law. He is a reporter for the Commonwealth Law Reports.

His tax practice has included acting for clients in both litigation and advice contexts regarding a broad range of tax issues. Recent matters have involved advising on GST, stamp duty, Div 7A, JobKeeper, Subdiv 165-C and consolidation issues, employee share schemes and trusts. His clients have included individuals and small-medium businesses through to large private groups and ASX-listed companies.

His recent commercial practice has included advising clients as to contract and consumer law issues and appearing in arbitrations in the Magistrates’ Court.

His recent public law practice has included statutory interpretation advices under the Water Act and the Electoral Act and acting for applicants in the Administrative Appeals Tribunal in respect of the NDIS.

Before his call to the Bar, Jakub was an Associate to the Hon Justice Simon Steward at the High Court of Australia. He was also his Honour’s Associate at the Federal Court of Australia. His time as an Associate deepened his expertise in tax law but also gave him experience across all areas of law.

Before serving as an Associate, Jakub was a tax lawyer at Allens. He acted in litigious, advisory and transactional matters and developed extensive direct/indirect tax experience. His clients included large corporate taxpayers and high net worth individuals. He practised in the litigation group in his graduate year, where he assisted clients in high value tax disputes, regulatory investigations, contractual disputes and construction litigation.

Jakub holds Bachelors in Law (First Class Honours) and Commerce (Dean’s Honours, majoring in Economics) from Monash University. He was first in class for a number of economics and law subjects and was an Editor of the Monash University Law Review.

Jakub read with Andrew de Wijn. His senior mentor is Eugene Wheelahan KC.

Recent cases:

Federal Tax

Acting for a corporate taxpayer in a Federal Court tax dispute concerning Div 855 and other issues (led by J de Wijn KC and M Baker SC)

Advising a corporate taxpayer on Subdiv 165-A and related issues (led by E Wheelahan KC)

Advising executive employees of a corporate taxpayer on employee share scheme issues (led by E Wheelahan KC)

Acting for a corporate taxpayer on the claiming of GST credits in relation to precious metals transactions (led by D McInerney KC and G Redenbach)

Advising and lodging objections for a small business on JobKeeper/related issues (led by A de Wijn)

Preparing a private ruling application for a family trust restructure (unled)

Advising a small business on the GST implications of a proposed revenue structure (unled)

Advising the director of a small business on Div 7A issues (unled)

Advising an accounting firm on CGT liabilities relating to liquidator’s distributions sourced from the realisation of “pre-CGT” land (unled)

State Tax

Advising and lodging objections for individuals on the main residence exemption for stamp duty (unled)

Advising and lodging objections for the executor of a deceased estate on the main residence exemption for land tax (unled)

Advising a family group on stamp duty issues (landholder duty) on the transfer of units in a property trust (unled)

Advising two individuals on stamp duty issues in acquiring shares in a landholding company (unled)

Advising individuals on stamp duty issues in relation to the acquisition of a ski lodge apartment (unled)

Advising an accounting firm as to foreign purchaser additional duty liability issues (unled)

Public Law

Ultimate Vision Inventions Pty Ltd v Innovation and Science Australia [2023] FCAFC 23 (led by M Baker SC)

Advising in relation to Victorian Court of Appeal proceedings concerning the proper construction of the Marriage Act 1961 (Cth) (led by C Harris KC and N Baum)

RQWY v National Disability Insurance Agency [2023] AATA 56 (unled)

CLVL v National Disability Insurance Agency (unled in the AAT, settled before hearing)

JNBP v National Disability Insurance Agency (unled in the AAT, settled before hearing)

Acting for the applicant in Magistrates’ Court proceedings for an order that he be declared a non-prohibited person under s 189 of the Firearms Act (unled)

Advising the beneficiary of a deceased estate on her Foreign Acquisitions and Takeovers Act 1975 (Cth) obligations on the acquisition of property (unled)

Commercial Law

Acting for the vendors of a property seeking damages in the Magistrates’ Court against their conveyancer following an aborted conveyance (unled)

Acting for a small business in Magistrates’ Court arbitration proceedings (unled)

Acting for an Owners Corporation opposing the joinder of an architect in a VCAT construction dispute concerning combustible cladding (unled)

Advising a respondent in Federal Court proceedings seeking the enforcement of a guarantee against them on appropriate discovery orders (unled)

Advising a small business on issues of contract, consumer law, equity and tort in relation to the proposed sale of the business (unled)

Advising corporations and individuals on discovery and privilege obligations (unled)

*Liability limited by a scheme approved under Professional Standards legislation

Areas of Practice

Class ActionsCommercialCompetitionConfidential InformationConstitutional LawConstructionCorporate & CommercialCorporationsCustomsDisabiltyEmployment and Industrial RelationsEquity & TrustsFOI/PrivacyJudicial ReviewMerits ReviewProperty, Planning, Environment & ResourcesPublic LawPublic LawRoyal Commissions/Government InquiriesSuperannuationTaxation & SuperannuationTaxes – FederalTaxes – StateTrade Practices/Consumer Protection

Qualifications & Memberships

QUALIFICATIONS

Bachelors of Law (First Class Honours) and Commerce (Dean's Honours) - Monash University