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Team Members

Sarah Lancaster

Partner
Sarah acts for and advises clients in a range of disputes with the ATO, QRO and Customs. Drawing on her experience in commercial litigation, she focuses on providing clients with practical, timely and cost effective strategies.

Sarah provides advice and acts for clients in a variety of disputes with the Australian Tax Office and Queensland Revenue Office. She also acts for clients in a range of customs disputes.

Sarah’s technical experience includes representing taxpayers in disputes involving, income tax, international tax, GST, payroll tax, stamp duty and customs duty. Drawing on a background in commercial litigation, Sarah brings particular experience in evidentiary issues relevant to disputes when acting for clients during the audit and objection processes and appeals to the Administrative Appeals Tribunal, Queensland Civil and Administrative Tribunal, Supreme Court of Queensland and Federal Courts.

  • Bachelor of Laws (Hons) – Griffith University
  • Bachelor of Psychological Science – Griffith University
  • Graduate Diploma of Legal Practice – College of Law
  • Solicitor – Supreme Court of Queensland, High Court of Australia.
  • Successfully resolving Tribunal and Court appeals for taxpayers on issues relating to income tax (including international tax and residency disputes), landholder duty, payroll tax and GST.
  • Negotiating terms of settlements before assessments are issued during the course of income tax and superannuation audits.
  • Assisting taxpayers in preparing notices of objections and supporting evidence to ATO and QRO assessments.
  • Advising and representing clients in appeals of decisions made by the ATO and QRO in the AAT, QCAT, Federal Court and Supreme Court.
  • Assisting individuals in disputes with the ATO about their residency status.
  • Advising and acting for companies and individuals in ATO summary prosecutions.
  • Acting for and representing clients in Supreme Court and District Court debt recovery actions commenced by the ATO.
  • Advising directors in relation to director penalty notices.
  • Acting for clients in negotiations with the ATO involving arrangements to pay various tax debts by instalments and the remission of general interest charge.
  • Assisting private business and high net worth individuals to respond to ATO reviews and audits.
  • Acting for companies and individuals in winding up and bankruptcy proceedings commenced by the ATO.

Areas of Expertise

Publications

Podcast: TaxLand with Fletch and Sarah - Lessons from Quy – the importance of intention when assessing a person’s residency

In this episode of TaxLand, join Fletch and Sarah for front-row seats to the Federal Court’s decision in Quy v Commissioner of Taxation (No 3) [2024] FCA 726. They look at questions of law that may arise when determining a taxpayer’s residency under the ordinary concepts test and domicile test.

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.