Fletch Heinemann
Principal
Fletch focuses on providing practical solutions to clients’ tax issues. With a wealth of experience managing disputes with the ATO, State revenue authorities and Department of Home Affairs, Fletch draws on that knowledge in providing upfront advice and helping clients deal with revenue authorities.
About Fletch
Fletch draws on his experience managing tax and customs disputes to provide his clients with clear, practical tax advice across a range of commercial issues.
Fletch’s technical specialisations include income tax (including international tax and residency issues), GST, payroll tax and customs duties. In managing clients’ tax and customs disputes, Fletch helps with the audit stages, ATO interviews, notices of objection, appeals in the AAT, QCAT, Federal Court and Supreme Court.
In recent years, Fletch assisted taxpayers in Commissioner of Taxation v Hatfield Plumbing Pty Ltd (Trustee) [2025] FCA 182 – a dispute about the extended definition of employee under section 12(3) of the Superannuation Guarantee (Administration) Act 1992 (Cth) (currently subject to appeal to the Full Court of the Federal Court), Quy v Commissioner of Taxation (No 3) [2024] FCA 726 (a residency appeal), Harding v Commissioner of Taxation [2019] FCAFC 29 (a leading residency case), Wainwright and Commissioner of Taxation [2019] AATA 333 (a self-managed super fund case), Hacon v Commissioner of Taxation [2017] FCA 659 (ATO’s obligations to give a private ruling), Shadforth Lythgo Pty Ltd v Commissioner of State Revenue GAR098-15 (a payroll tax grouping case), Dempsey v Commissioner of Taxation [2014] AATA 335 (a residency case) and Dominic B Fishing Pty Ltd v Commissioner of Taxation [2014] AATA 205 (an employee/contractor case), and has settled numerous disputes before the matter proceeded to hearing.
Fletch has also presented sessions for Television Education Network, CPA Australia and The Tax Institute.
Before co-founding HLS Tax Law, Fletch was a partner at Cooper Grace Ward, and prior to that, a tax lawyer in Baker & McKenzie’s Sydney office. In the distant past, Fletch worked for a Big 4 accounting firm in China and the UK.
Fletch has been consecutively listed in Best Lawyers Australia for customs and excise law since 2014 and in Doyle’s Guide for tax law since 2015.
Experience
- Providing clear, practical advice on a range of tax issues.
- Assisting private business and high net worth individuals in responding to ATO reviews and audits.
- Objecting to ATO and State revenue authority assessments on various tax and penalty issues.
- Assisting clients in applying for remission of general interest charge (GIC).
- Helping clients settle disputes with the revenue authority before the matter proceeded to litigation.
awards
- Doyle’s Guide 2019-2026 Preeminent – Leading Tax Advisory Lawyers QLD
- Doyle’s Guide 2026 Leading – Leading Tax Controversy Lawyers QLD
- Best Lawyers Australia (since 2014) – Customs and Excise Law and Tax Law
Qualifications
- Bachelor of Laws (Hons) – University of Queensland
- Master of Laws – University of Sydney
- Bachelor of Arts – University of Queensland
Memberships
- Solicitor – Supreme Courts of Queensland and New South Wales
- Solicitor – High Court of Australia
- Chartered tax adviser
- Member – Law Council of Australia – Business Law Taxation Committee
- Fellow – The Tax Institute
HLS Tax Law recognised in the 2026 Doyle’s Guide rankings
HLS Tax Law is proud to be recognised in the 2026 Doyle’s Guide rankings for tax law in Queensland.
Crypto assets
Income tax consequences on airdropped crypto assets and wrapping crypto assets
Cameron v Commissioner of Taxation – interest deductibility and FTEs
The Federal Court has handed down its decision in Cameron v Commissioner of Taxation, and Fletch and Sarah are back to walk you through the key findings.
Our Expertise
How we can help
Our lawyers use their tax expertise to provide clear advice and identify solutions, whether your matter requires specialist advice, assistance with responding to review or audits, or litigation with the revenue authorities.
We assist all taxpayers and their advisers (accountants, lawyers, and financial planners) with a wide range of tax matters.
Tax advice
We provide expert, timely and clear advice on a range of difficult tax issues including international tax issues, income tax, CGT, GST, withholding taxes, fringe benefits tax, payroll tax, stamp duty, land tax.
Tax audits and objections
We help clients respond to review and audit activity from the ATO and State revenue authorities. Where assessments are issued following a review or audit, we represent clients in objections to those assessments.
Tax litigation
We represent clients who want to dispute tax decisions in the Court or Tribunal. Often, tax disputes can be resolved before a Court or Tribunal hearing; however, where this is not possible, our team has a consistent record of advising on effective strategies to achieve the best possible outcome for clients.