Unlocking the secrets of Australian tax law
Step inside the Tax Archives with Fletch and Sarah - where Fletch Heinemann (https://hlstaxlaw.com.au/fletch-heinemann/) and Sarah Lancaster (https://hlstaxlaw.com.au/sarah-lancaster/) delve into a treasure trove of tax issues. Some are hot off the press, others need dusting off, but all are relevant to anyone intrigued by tax and keen to discover more.
Crypto assets: income tax consequences on airdropped crypto assets and wrapping crypto assets
In this episode, Fletch and Sarah break down the ATO’s draft TR 2026/D1 (about the income tax consequences of receiving and disposing of crypto assets by airdrop) and TD 2026/D2 (about the CGT consequences when crypto assets are wrapped or unwrapped using a smart contract). We work through the relevant crypto transactions and the Commissioner’s views on the tax issues that follow.
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12 Aug 2026
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.
In this episode, we look at why the interest paid on a sub-trust loan was not deductible and why the Court was not satisfied that a family trust election had not been made.
We also talk about what this means in practice: how far back tax disputes can reach, why contemporaneous documents often hold more weight than a ‘confident’ memory, and in practice, how long you should really be keeping old files.
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29 Jul 2026
The 30% minimum tax on discretionary trusts: inside Treasury's consultation paper
The proposed 30% minimum tax on discretionary trusts is set to reshape how family and business structures are taxed.
This episode of Tax Archives with Fletch and Sarah works through Treasury’s consultation paper: what’s caught, what’s carved out, the new minimum tax offset (or as we like to call it, the trust franking credit), why bucket companies will become a thing of the past, the proposed rollover relief for moving out of a discretionary trust, and the new personal liability risk for corporate trustee directors.
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16 Jun 2026
Unpacking Bendel and what it means for UPEs
The High Court has handed down its decision in Bendel. In this episode, we work through the majority’s decision.
We cover the journey from the ART through to the High Court, the critical role of the trust deed and the significance of the resolutions made in Bendel.
We also look at what the decision doesn't resolve and what advisers need to be thinking about before they draft their next resolution.
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2 Jun 2026
The legislation lands — what do the 2026 Federal Budget tax changes mean in practice?
Two weeks on from the 2026 Federal Budget, Fletch and Sarah are back to unpack the draft legislation and explanatory memorandum that have already hit Parliament. In this episode, we work through three of the proposed tax reforms in more detail: the removal of the 50% CGT general discount (with its asterisks and carve-outs); the quarantining of negative gearing losses on certain residential dwellings; and the new Division 119 minimum 30% tax on capital gains.
We cover the transitional rules, the new capital gains method statement, and the indexation rules for individuals and trustees. We also look at the significant details still left to ministerial discretion — including the question of what will qualify as a ’new residential dwelling’ — and what that means for advisers trying to give practical guidance right now.
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13 May 2026
2026 Federal Budget recap: trusts, CGT and negative gearing
In this episode of Tax Archives with Fletch and Sarah, we discuss our initial reactions to last night’s 2026 Federal Budget — the most tax-heavy budget we’ve seen in years.
We cover three tax measures: the 30% minimum tax on discretionary trusts; changes to the CGT general discount; and the long-debated negative gearing reforms. We look at what the minimum tax means for trustees and beneficiaries, why bucket companies are persona non-grata, and what the return of cost-base indexation will mean in practice for advisers and their clients.
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5 May 2026
Commissioner of Taxation v Morton: is the farm being sold on capital or revenue account?
In this episode of Tax Archives with Fletch and Sarah, we look at the Full Court’s decision in Commissioner of Taxation v Morton and unpack what it means for landowners caught in the path of urban sprawl, developers and their advisers.
The case is a reminder that even a 1,600-lot subdivision can be a mere realisation of a capital asset — but what was critical for Mr Morton will not be critical for all landowners (or developers). The terms of any development agreement are key.
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29 Mar 2026
SNA Group Full Court decision: when family agreements fall apart
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.
With increasing scrutiny from the ATO and State revenue authorities, strong documentation and governance are no longer optional — they are essential.
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25 Feb 2026
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?
In our latest Tax Archives episode, Fletch and Sarah discuss the murky world of employment agents in a payroll tax context. They discuss cases and the different principles that can be pulled from those cases.
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4 Feb 2026
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 some new year resolutions for advisers. From documentation no-no’s to the 45-day holding rule for bucket companies, this episode focuses on what Fletch and Sarah saw in 2025 and how this may impact decisions and actions in 2026.
25 Nov 2025
From ordinary to anti-avoidance: the power of Part IVA
Let’s talk about Part IVA — the provision that can turn an otherwise ordinary arrangement into a full-blown anti-avoidance drama. In this episode, Fletch and Sarah break down why Part IVA keeps popping up in audits, how the counterfactual shapes the outcome, and the classic mistakes that land taxpayers in hot water. Plus, they share lessons from recent cases that show Part IVA is never as straightforward as it looks.
5 Nov 2025
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 sections 99B and 99C operate, when the Commissioner steps in, and why tracing the true source of funds is key to staying out of trouble. Along the way, we share practical tips for identifying amounts of corpus and the Commissioner’s current compliance approach to 99B.
16 Oct 2025
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 Taxation, while Fletch dusts off the century-old Denver Chemical Manufacturing case, which still shapes how we think about tax evasion today.
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24 Sept 2025
Licence to deduct: SNA Group v Commissioner of Taxation
In this episode, Fletch Heinemann and Sarah Lancaster 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.
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