Let’s talk about Part IVA — where is the line between tax avoidance and ordinary tax planning? In this episode, Fletch and Sarah break down the elements of Part IVA, current risks and lessons from recent cases.
Listen now.
In this episode of Tax Archives with Fletch and Sarah, we cross borders to expose one of Australian tax’s stealthiest provisions — section 99B — where what seems like a harmless capital payment from a foreign trust can quickly become assessable income for an Australian resident beneficiary.
We unpack how
In this episode, Fletch and Sarah tackle one of the most loaded words in tax — evasion. They break down the differences between tax evasion and tax avoidance, and how these concepts often play out in audits, objections, and litigation.
Sarah shares her insider view in Kirtlan v Commissioner of
HLS Tax Law is proud to be recognised in the 2025 Doyle’s Guide rankings for leading tax firms and tax lawyers in Queensland. Doyle’s Guide is an independent resource that identifies Australia’s best law firms and lawyers based on feedback from clients, peers and industry professionals. To receive this recognition
In this episode, Fletch and Sarah go undercover in SNA Group v Commissioner of Taxation (currently subject to appeal), investigating high-stakes service entity arrangements, and whether payments to related entities within the Coronis real estate group were deductible.
Even if you’re based offshore, you might still be an Australian tax resident if you maintain ties here — and it often comes down to intention.
Congratulations to HLS Tax Law lawyer, Hannah Bobby, who has been named a finalist for Graduate Lawyer of the Year in the 2025 Queensland Law Society Excellence in Law Awards.
HLS Tax Law has been named a Tier 1 firm in Brisbane for Tax Law in the 2026 edition of Best Law Firms™ – Australia.
The decision in Kirtlan and Commissioner of Taxation (Taxation) [2025] ARTA 539 provides a rare example of a taxpayer proving the Commissioner’s evasion opinion should not have been formed.
HLS Tax Law principal Sarah Lancaster shortlisted for Taxation Partner of the Year.
