Clear, commercial tax advice
grounded in local knowledge

About

Dr Jared Clements is a specialist tax barrister with 17 years of experience across top-tier law and accounting firms and academia. He is admitted to practice in the High Court of Australia and the Supreme Court of Western Australia.

Jared's practice encompasses the full breadth of Australian taxes. He has extensive experience in complex tax advisory, transactional and dispute work, including acting for clients in tax objections, reviews and appeals. Jared has previously practised as a lawyer at Ashurst, Allens Arthur Robinson and in the Corporate Tax practice at PwC. His client work has spanned some of Australia's largest resources and energy transactions.

Prior to coming to the Bar, Jared taught in the Juris Doctor, Master of Laws and Master of Taxation programs at the Law School of the University of Western Australia for over a decade, with a focus on resource taxation, income taxation and mining and energy law. He is the author of the Taxation of Partnerships and Taxation of Trusts chapters in Principles of Taxation Law (Thomson Reuters, 2023–2026), a leading text used in law schools across Australia, and has published extensively in peer-reviewed law journals.

Jared holds a Doctor of Philosophy in Law from the University of Western Australia, a Bachelor of Laws with First Class Honours by Research and a Bachelor of Commerce (Professional Accounting) from Murdoch University, and a Graduate Diploma of Legal Practice from the College of Law. He received the Vice-Chancellor's Commendation for Academic Excellence for ranking in the top 2% of students, and his doctoral thesis on stamp duties on mining transactions was assessed by international examiners as among the top 20% of doctoral theses globally.

Jared is a Fellow and State Councillor of the Tax Institute of Australia, a member of the State Taxes Committee of Western Australia, and a former Associate Director of the Centre for Mining, Energy and Natural Resources Law at the University of Western Australia.

Jared accepts briefs from law and accounting firms.

Expertise

Practice Areas

    • International tax

    • Individuals, companies, trusts, partnerships

    • Capital gains tax

    • Anti-avoidance rules

    • Not-for-profits and charities

    • Transfer Duty

    • Landholder Duty

    • Insurance Duty

    • Land Tax

    • Payroll Tax

    • Fringe Benefits Tax

    • Payroll Tax

    • PAYG Withholding

    • Employee Benefits and Remuneration

    • Petroleum Resource Rent Tax

    • Royalties

Qualifications

  • Doctor of Philosophy in Law, University of Western Australia

  • Bachelor of Laws with First Class Honours, Murdoch University

  • Bachelor of Commerce, Murdoch University

  • Graduate Diploma of Legal Practice, College of Law

Appointments

  • State Councillor for Western Australia, Tax Institute of Australia

  • Fellow, Tax Institute of Australia

  • State Taxes Committee of Western Australia, Tax Institute of Australia

Publications

    • Kerrie Sadiq (ed), Celeste Black, Jared Clements, Rami Hanegbi, Sunita Jogarajan, Principles of Taxation Law (Thomson Reuters, 2026)

    • Kerrie Sadiq (ed), Celeste Black, Jared Clements, Rami Hanegbi, Sunita Jogarajan, Richard Krever, Wes Obst, and Sonali Walpola, Principles of Taxation Law (Thomson Reuters, 2025)

    • Kerrie Sadiq (ed), Celeste Black, Jared Clements, Rami Hanegbi, Sunita Jogarajan, Richard Krever, Wes Obst, and Sonali Walpola, Principles of Taxation Law (Thomson Reuters, 2024)

    • Kerrie Sadiq (ed), Celeste Black, Jared Clements, Rami Hanegbi, Sunita Jogarajan, Richard Krever, Wes Obst, and Sonali Walpola, Principles of Taxation Law (Thomson Reuters, 2023)

    • Jared Clements, ‘Income Tax Law’ in Richard Krever (ed), Mastering Law: Studies and Law Exam Techniques (LexisNexis Butterworths, 2019) 258

    • Jared Clements, ‘The Domestic Implementation of Australia’s Tax Treaties: Whatever Happened to the Rule of Law?” (2026) Revenue Law Journal (under peer review)

    • Jared Clements, ‘Foreign Surcharges and Australia’s Tax Treaties’ (2026) 60(8) Taxation in Australia 463

    • Jared Clements, ‘Constructive Ownership under the WA Duties Act’ (2020) 54(10) Taxation in Australia 568

    • Jared Clements, Ian Murray, Melissa Cianfrini, and Nicole Wilson-Rogers, ‘Taxation, Innovation and Education: Reflections on a Flipped Lecture Room’ (2019) 14(1) Journal of the Australasian Tax Teachers Association 122

    • Jared Clements, ‘Bell Group NV (In Liq) v Western Australia’ (2016) 45(4) Australian Tax Review 296

    • Jared Clements and John Chandler, ‘Corporate Governance for Australian Energy and Resources Companies’ (2016) 34(3) Company and Securities Law Journal 171

    • Jared Clements, ‘The Stamp Duty Consequences of Farm-in Arrangements in Western Australia’ (2016) 19(5) Tax Specialist 200

    • Jared Clements, ‘Stamp Duty Consequences of Infrastructure and Development Agreements’ (2015) 49(11) Taxation in Australia 688

    • Jared Clements and Matthew Plint, ‘Tracking Down Stamp Duty Avoidance – Do Western Australia's General Anti-avoidance Rules Capture Tracking Notes?’ (2015) 44 Australian Tax Review 167

    • Jared Clements, Len Hertzman and Ian Murray, ‘Rethinking ‘Land’ After TEC Desert – Stamp Duty and Other Implications for Australian Asset and Share Sales’ (2011) 2 Tax Planning International: Indirect Taxes 11

    • Jared Clements, ‘Section 116 of the Australian Constitution and the Jurisprudential Pillars of Neutrality and Action-Belief Dichotomy’ (2008) 11 International Trade Business Law Review 255

    • Submission to Office of State Revenue of Western Australia on Revenue Laws Amendment Bill 2018 (18 October 2018)

    • Submission on proposed amendments to the Taxation Administration Act 2003 (4 September 2018)

    • Jared Clements, Alex Gardner, John Chandler, Richard Bartlett and Joe Fardin, ‘Shale and Tight Gas Regulation Review’ (Report, National Centre for Groundwater Research and Training, 2015)

    • Jared Clements and Matthew Plint, ‘Sword of Damocles or Irrelevant Feather? Reflecting on Western Australia’s Stamp Duty General Anti-avoidance Rules’ (Conference Paper, WA Tax Forum, Tax Institute of Australia, 2014)

    • Jared Clements, ‘Legal Certainty for Duties on Mining Transactions in Western Australia: A Pathway to Reform’ (PhD Thesis, University of Western Australia, 2025)

    • Jared Clements, ‘The Role of Legal Theory in Critiquing the Emergence of the Corporation as a Social Institution’ (Honours Thesis, Murdoch University, 2008)