Search
Close this search box.

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 – The taxpayer, the Commissioner and the burden of proof

In this episode of TaxLand, Fletch and Sarah walk through the dark places of what happens when a taxpayer has a dispute with the Commissioner, and what the taxpayer needs to do to meet their burden of proof. Hint: they will need to show their amended assessments are excessive and what they should have been.

Podcast: TaxLand with Fletch and Sarah – Uber’s trip to court with the Chief Commissioner – payroll tax assessment set aside

In this episode of TaxLand, Fletch and Sarah take a ride through the NSW Supreme Court’s decision in Uber Australia Pty Ltd v Chief Commissioner of State Revenue. Accept our request to take a trip through the relevant contract provisions, exemptions and whether or not amounts are paid or payable in relation to the performance of work. Travel to TaxLand with us to learn more and leave us a five-star rating.

Podcast: TaxLand with Fletch and Sarah – Director penalty notices

In this episode, Fletch and Sarah celebrate TaxLand’s 21st birthday by chatting about director penalty notices - when directors are personally liable for a company’s tax liability, when those amounts can be remitted and when a defence may apply. Travel to TaxLand with us to learn more.