Our insights

Subcontracts or labour hire? The murky line of employment agents in payroll tax
From trolley collection services to cleaning businesses and security guards – is there a line between genuine subcontractor arrangements and labour hire arrangements for the purposes of the employment agent provisions in the payroll tax legislation?

2026 new year resolutions: what did we learn from tax disputes in 2025?
In their first episode for 2026, Fletch and Sarah reflect on key lessons from 2025 and suggest the resolutions advisers should be taking into the year ahead. From documentation no-no’s to the 45-day holding rule for bucket companies, they break down how these issues may impact decisions and actions in

Hannah Bobby shortlisted in Lawyers Weekly 30 Under 30 Awards
Hannah Bobby shortlisted in Lawyers Weekly 30 Under 30 Awards for 2026

From ordinary to anti-avoidance: the power of Part IVA
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.

Taxing distributions from foreign trusts: the Section 99B trap
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

Fraud, evasion and the long arm of the Commissioner: inside Kirtlan v Commissioner of Taxation
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 recognised in 2025 Doyle’s Guide rankings
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

Licence to deduct: SNA Group v Commissioner of Taxation
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.

Foreign Superannuation Funds: the tax risk for returning expats
After busy careers overseas, Australian expats are returning home in increasing numbers. Before booking a flight home, it’s important to understand the Australian tax treatment for funds that will be withdrawn from overseas superannuation and retirement accounts.

Living overseas? How intention shapes your Australian tax residency
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.

Hannah Bobby shortlisted for 2025 Graduate of the Year Award
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 named a Tier 1 Tax Law Firm in 2026 Best Law Firms™ – Australia 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.
Our team
Your tax law experts
Our Brisbane based tax lawyers use their expertise to provide clear advice and identify solutions. We are here to help, whether you require specialist advice, our assistance with review or audits, or are in a dispute with the ATO or State revenue authorities.
Our principals have been recognised as leading tax lawyers by Doyle’s Guide and Best Lawyers.
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.