Sarah Lancaster
Principal
Sarah is a dedicated legal professional specialising in tax law, with extensive experience in handling disputes with the Australian Tax Office (ATO), Queensland Revenue Office (QRO), Revenue NSW and Customs. Sarah is committed to delivering practical, timely, and cost-effective solutions for her clients.
About Sarah
Sarah provides expert advice and representation in a wide range of tax disputes, including those involving the ATO and State Revenue authorities. She also has significant experience in customs disputes. Her technical expertise covers various areas such as income tax, international tax, GST, payroll tax, stamp duty, and customs duty.
Sarah effectively represents clients during audits, objections. She has resolved many disputes before a matter proceeds to hearing; however, where litigation is required, she advises and acts for taxpayers in appeals to the Administrative Review Tribunal, Federal Courts, Queensland Civil and Administrative Tribunal and the State Courts of Queensland. Sarah’s strategic approach and attention to evidentiary issues crucial to tax disputes ensures her clients receive comprehensive and effective legal support throughout their disputes.
In recent years, Sarah 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 Industry (Administration) Act 1992 (Cth). Currently subject to appeal to the Full Court of the Federal Court of Australia
- Quy v Commissioner of Taxation (No 3) [2024] FCA 726 – a residency appeal from a decision of the Administrative Appeals Tribunal
- Merchant v Commissioner of Taxation [2025] FCAFC 56 – a Part IVA general anti-avoidance and dividend stripping dispute currently subject to appeals to the High Court of Australia
- Merchant v Commissioner of Taxation [2024] AATA 1102 – challenging the Commissioner’s decision to disqualify an individual from acting as trustee of self managed superannuation funds
- Le v Commissioner of Taxation [2021] FCA303 – an appeal from a decision of the Administrative Appeals Tribunal regarding assessments raised on an asset betterment analysis
- Wainwright v Commissioner of Taxation [2019] AATA 333 – the Tribunal exercised its discretion to disregard, from the taxpayer’s assessable income, amounts withdrawn from a self managed superannuation fund
- Harding v Commissioner of Taxation [2019] FCAFC 29 – a residency appeal from a decision of the Federal Court of Australia
Before co-founding HLS Tax Law, Sarah was a partner at Cooper Grace Ward. She has been listed in Doyle’s Guide for tax law since 2023.
Experience
- Advising on a range of tax issues.
- Assisting businesses and high net worth individuals respond to ATO and State Revenue reviews, audits and investigations.
- Objecting to ATO and State revenue authority assessments on various tax and penalty issues.
- Assisting clients to defend and resolve ATO debt collection action (including director penalty liabilities), including to apply for remission of general interest charge.
- Helping clients settle disputes with the revenue authority before the matter proceeded to litigation, and where litigation is necessary, acting for clients in Tribunal and Court proceedings.
awards
- Doyle’s Guide 2023-2025 Recommended – Tax Advisory Lawyers QLD
- Doyle’s Guide 2026 Leading – Leading Tax Controversy Lawyers QLD
Qualifications
- Bachelor of Laws (Hons) – Griffith University
- Bachelor of Psychological Science – Griffith University
- Graduate Diploma of Legal Practice – College of Law
Memberships
- Solicitor – Supreme Court of Queensland
- Solicitor– High Court of Australia
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.