Search
Close this search box.
(07) 3231 2444
Search
Close this search box.

Team Members

Fletch Heinemann

Partner
Fletch focuses on providing practical solutions to clients’ tax and commercial issues. With a wealth of experience managing disputes with the ATO, OSR and Department of Home Affairs, Fletch draws on that knowledge in providing upfront advice and helping clients deal with revenue authorities.

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 successfully acted for the taxpayers in Harding v Commissioner of Taxation [2019] FCAFC 29 (a 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 joining Cooper Grace Ward, Fletch was a tax lawyer in Baker & McKenzie’s Sydney office. Prior to that, 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.

  • Bachelor of Laws (Hons) – University of Queensland
  • Master of Laws – University of Sydney
  • Bachelor of Arts – University of Queensland
  • Solicitor – Supreme Courts of Queensland and New South Wales
  • Solicitor – High Court of Australia
  • Chartered tax adviser
  • Member – Law Council of Australia – Business Law Committee
  • Fellow – The Tax Institute
  • Doyle’s Guide 2019-2021 Preeminent Lawyer – Tax Law
  • Best Lawyers Australia (since 2014) – Customs and Excise Law and Tax Law.
  • Acting for the successful taxpayers in Harding v Commissioner of Taxation [2019] FCAFC 29, where the Full Federal Court ruled that the taxpayer was a non-resident.
  • Acting for the successful taxpayers in Wainwright v Commissioner of Taxation [2019] AATA 333, where the Tribunal exercised its discretion to disregard amounts withdrawn from a self-managed superannuation fund.
  • Acting for the successful taxpayer in Shadforth Lythgo Pty Ltd v Commissioner of State Revenue GAR098-15, where QCAT accepted that the client should be de-grouped for payroll tax purposes.
  • Acting for the successful taxpayer in Dempsey and Commissioner of Taxation [2014] AATA 335 by proving the client did not reside in Australia and had his permanent place of abode overseas.
  • Acting for the successful taxpayer in Dominic B Fishing Pty Ltd v Commissioner of Taxation [2014] AATA 205 by proving that there was no employment relationship.
  • Settling appeals in the taxpayer’s favour on issues relating to transfer duty, payroll tax, income tax and GST.
  • Negotiating settlements with the ATO before assessments were issued in the course of income tax, GST and superannuation audits.
  • Successfully applying for private rulings from the ATO on distributions of capital from foreign trusts to claim an exclusion from section 99B.
  • Successfully objecting to ATO assessments on various tax and penalty issues.
  • Assisting clients in applying for remission of general interest charge (GIC).
  • Assisting private business and high net worth individuals in responding to ATO reviews and audits.
  • Advising on complex income tax and GST issues for inbound investments into Australia.
  • Providing tax advice as part of the Board of Taxation’s Division 7A panel, which includes members of the Commonwealth Treasury and Australian Taxation Office.
  • Advising clients on the tax implications of proposed structures and supply chains, including where the clients’ business activities or relationships extend outside Australia.
  • Successfully litigating a matter on the meaning of ‘charitable institution’ for land tax purposes before the New South Wales Administrative Decisions Tribunal.

Areas of Expertise

Publications

Podcast: TaxLand with Fletch and Sarah – 17. Dibber-dobber's dilemma: The new Tax Practitioner Board (TPB) reporting obligations for tax agents

In this episode of TaxLand, Fletch and Sarah look at recent amendments to the Tax Agent Services Act that impose obligations on tax agents to report significant breaches of the Code of Professional Conduct, both for themselves and other tax agents.

Podcast: TaxLand with Fletch and Sarah – Part IVA and profit allocations in professional firms

In this episode of TaxLand with Fletch and Sarah, we are honoured to welcome special guest Michael May, barrister from Level 27 Chambers. We delve into the ATO’s PCG 2021/4 compliance approach to profit allocations in professional firms and Michael shares his expert perspective on Part IVA following the Full Federal Court’s decision in Minerva Financial Group Pty Ltd v Commissioner of Taxation – all set in a world where chocolate Labradors and aliens coexist.

Podcast: TaxLand with Fletch and Sarah – Payroll tax and mortgage brokers – what happened in Loan Market Group?

In this episode of TaxLand, Fletch and Sarah talk about the recent decision in Loan Market Group Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 390 that dealt with the relevant contract provisions in the context of mortgage brokers. We also look at what consequences that may have for medical practices.