Eu-Jin Teo

• BCom (Hons) (Melb)
• LLB (Hons) (Melb)
• FTIA
• Barrister and Solicitor (Vic and High Court)

Eu-Jin is an academic lawyer with practical experience in the areas of taxation law, commercial law and the law as it relates to government. He has practised at a top three national law firm, and has been consulted by members of the Bar (including Her Majesty’s Counsel for the State of Victoria) in relation to various matters.

A Fellow of the Taxation Institute of Australia and recipient of the Jenks and Harrison Moore Exhibitions from The University of Melbourne, Eu-Jin is also a member of the Administrative Review and Constitutional Law, Taxation and Revenue, and State Taxes Committees of the Law Institute of Victoria, which provide input to the federal government and Victorian government on the formulation, design and execution of relevant policies. He is part of the University’s Taxation Law and Policy Research Institute and Corporate Law and Accountability Research Group, has sat on the Editorial Board of the Melbourne University Law Review (Australia’s most cited law journal) and is Editor of one of Australia’s most prestigious refereed tax journals (the Journal of Australian Taxation) in addition to being an external editor and reviewer for the Law Institute Journal, the only refereed journal in the State of Victoria that is dedicated to the provision of information which is of practical import to legal practitioners in the jurisdiction.

Eu-Jin contributes to administration in the Faculty as a member of the Research Committee of the Department of Business Law and Taxation, and has also acted as the Department’s Research Seminar Coordinator.

Teaching

Eu-Jin has taught in Australia and overseas, and at undergraduate and postgraduate level. His teaching experience includes Business Law, Commercial Law, International Trade Law and Taxation Law. He has been described as ‘the best lecturer … ever’, and acknowledged as ‘one of the best teachers … @ Monash!’.

Eu-Jin is also the creator and Course Coordinator of the Australian Constitutional Law course that is offered by the College of Law of England and Wales to overseas lawyers seeking admission in Australia.

Research

Eu-Jin has published on a range of subjects in international and local refereed journals, and has had papers presented at conferences domestically and overseas. In line with one of the University’s defining themes, his publications engage with the major ideas and issues of the day and provide industry with relevant and high quality research in the areas of business law and taxation law, areas accredited by the Committee of Associate Deans (Research) as being of nationally competitive significance.

He was the first researcher in the literature to recognise the legal issues that might arise as a result of 'earnings management' that is motivated by performance-based remuneration, a practice by company executives that would seem to be widespread but the legality of which hitherto would not appear to have been questioned.

He also wrote the first academic articles to discuss potential interpretations of controversial new stamp duty general anti-avoidance provisions in various Australian jurisdictions, provisions with the potential to have a very wide impact.

Eu-Jin’s work has been cited by the late Justice Graham Hill. Before his Honour’s untimely passing, Justice Hill was widely regarded as the leading tax judge in Australia and has been described as a ‘tax titan’ by the Australian Financial Review.

Publications

• LexisNexis Butterworths, Halsbury’s Laws of Australia, vol 25 (forthcoming) 405 Taxation and Revenue, ‘2 Income and Assessable Income’ [405-2000]–[405-2800].
• Eu-Jin Teo, "Some Thoughts on Performance-Based Pay, Earnings Management and Corporate Law From an Antipodean Perspective" (2007) 4(3) Corporate Ownership and Control 173.
• Eu-Jin Teo, "Reflections on Some Constitutional Issues In Relation To 'Work Choices'" (Presentation to the Administrative Review and Constitutional Law Committee of the Law Institute of Victoria, Melbourne, 13 July 2006).
• Eu-Jin Teo, "Could the Various Existing State Taxes Be Federalised? An Examination of a Number of Constitutional Issues" (Presentation to the Administrative Review and Constitutional Law Committee of the Law Institute of Victoria, Melbourne, 13 July 2006).
• Eu-Jin Teo, "Some Thoughts on Performance Based Pay, Earnings Management and Corporate Law" in Gerald Acquaah-Gaisie and Val Clulow (eds), Enhancing Accountability In Corporations: Prospects and Challenges (2006) 319.
• Eu-Jin Teo, "Performance-Based Remuneration, 'Creative Accounting' and Legal Duties" (Paper presented at the 2006 Corporate Accountability Conference, Melbourne, 9 February 2006).
• Eu-Jin Teo, "'Australia’s Largest Tax Case' Revisited: A Nail In the Coffin For the Objective Approach To Determining the Deductibility of Expenses?" (2005) 8(2) Journal of Australian Taxation 328.
• Eu-Jin Teo, "Clarifying the 'Discretionary' Unit Trust" (2005) 79(10) Law Institute Journal 36.
• Eu-Jin Teo, "Research and Teaching In the Department of Business Law and Taxation At Monash University" (Presentation to the Administrative Review and Constitutional Law Committee of the Law Institute of Victoria, Melbourne, 1 September 2005).
• Eu-Jin Teo and Phillip Cobbin, "A Revisitation of the Audit Expectations Gap: Judicial and Practitioner Views on the Role of the Auditor In Late-Victorian England" (2005) 10(2) Accounting History 35.
• Nabil Orow and Eu-Jin Teo, "Duties General Anti-Avoidance Rules: Lessons From Income Taxation" (2004) 7(2) Journal of Australian Taxation 251.
• Bill Orow and Eu-Jin Teo, "Negotiating Victorian Duties General Anti-Avoidance Rules" (2004) 78(11) Law Institute Journal 31.
• Eu-Jin Teo, "Stamp Duty: Uncertainty Now Rules In Victoria" (2004) 10 RAP 2.
• Eu-Jin Teo, "Must the Commissioner of Taxation 'Plead'"? (2004) 9 RAP 5.
• Eu-Jin Teo, "The Pendulum Swings Back To Enforcement" (2004) 8 RAP 4.
• Phillip Cobbin, Eu-Jin Teo and Geoffrey Burrows, "A Revisitation of the Audit Expectations Gap: Judicial and Practitioner Views on the Role of the Auditor In Late-Victorian Britain" (Paper presented at The Third Accounting History International Conference, Siena, 18 September 2003).
• Keith Houghton, Christine Jubb and Eu-Jin Teo, "Reputation-Damaged Auditors: Effects on Client Retention and Fees Paid" (Paper presented at the 2002 Accounting & Finance Association of Australia and New Zealand Conference, Perth, 9 July 2002).
• Keith Houghton, Christine Jubb and Eu-Jin Teo, "Reputation Damaging Events: Their Effect on Client Retention and Fees" (Working Paper, The University of Melbourne, 2002).
• Keith Houghton and Eu-Jin Teo, "Audit Litigation and Auditor Reputation: The Pricing of Audit Fees For Remaining Clients" (Paper presented at the American Accounting Association 2002 Auditing Section Midyear Conference, Orlando, 19 January 2002).
• Eu-Jin Teo and Keith Houghton, "Audit Litigation and the Pricing of Audit Services" (Paper presented at the American Accounting Association 2001 Auditing Section Midyear Conference, Houston, 13 January 2001).
• Eu-Jin Teo and Keith Houghton, "Audit Litigation and the Pricing of Audit Services" (Working Paper, The University of Melbourne, 2000).
• Margaret Abernethy and Eu-Jin Teo, "A Focus on 'Control': Reconciling Contemporary Economic and Behavioural Models of Accounting" (Working Paper, The University of Melbourne, 1998).