In this episode of Tax Archives with Fletch and Sarah, we look at the Full Court’s decision in SNA Group and unpack what it means for private groups, family businesses and their advisers.
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?
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
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.
HLS Tax Law’s Fletch Heinemann recognised in The Best Lawyers in Australia Awards for 2026
The tests for tax residency in Australia can be complicated, and getting it wrong can be costly. In this article, we set out the most common mistakes to watch out for.
The Full Court in Commissioner of Taxation v Bendel [2025] FCAFC 15 has overturned the ATO’s longstanding view that unpaid present entitlements (UPEs) to private companies are loans under Division 7A.
