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.

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. Listen now.

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.