In this Daze in Court episode, Foley's List barrister Rohan Hoult is joined by retired Federal Circuit and Family Court Judge Stewart Austin to reflect on his judicial career, his journey through the legal profession and his insights into effective advocacy.

In the second half, Rohan is joined by Foley’s List barrister Andrew Spierings and Kennedy Partners Principal Tim Gough. They dive into complex family law tax issues, including recent case law, "zombie" tax debts, Division 7A and the potential tax pitfalls practitioners should be aware of.

Rohan Hoult is a former Senior Judicial Registrar of the Federal Circuit and Family Court of Australia, who returned to the Bar in 2023. He has over 35 years’ experience practicing exclusively in family law. Rohan’s extensive practice has included significant trial and appellate work, complex child and property matters, and experience in Magellan cases. He is also an AIFLAM Nationally Accredited Mediator.

Andrew Spierings practises in taxation, equity and trusts, deceased estates and general commercial disputes. He also accepts briefs in family law matters with significant tax, trusts or commercial issues.

Tim Gough has deep expertise in matters involving high net-worth and complex corporate and trust structures. He has run and resolved some of the largest dollar-value Family Law litigation in Australia. His commercial approach and experience in complex property matters means he is often engaged to advise third parties to a Family Law dispute, such as business partners or companies which co-own assets that are the subject of a Family Law claim.

List of the cases mentioned in the podcast: 

-    Responsibility for tax debts - Prince [1984] FamCA 7
o    Joubert & Bottari (No 5) [2026] FedCFamC1F 402 (16 June 2026)
o    Pratley & Pratley (No 9) [2026] FedCFamC1F 398 (18 June 2026)

-    Re-assigning tax debts to the other party
o    Section 90AE
o    The Commissioner of Taxation v Tomaras [2018] HCA 62; (2018) FLC 93-874

-    How is CGT treated by in a Family Law matter? 
o    Rosati (1998) FLC 92-082

-    Rollover relief
o    Sandini Pty Ltd v Commissioner of Taxation [2017] FCA 287

-    ATO’s power to inspect Family Court file:
o    Commissioner of Taxation v Darling (2013) SOA16 (FCAFC); M34 of 2014 (HCA)

Episode Length: ~75 Minutes 
(Note: Listeners are eligible for 1 CPD point per 60 minutes of Think Foley's content).

 Request a Podcast CPD Certificate, email: marketing@foleys.com.au

To engage with a Foley's List Barrister, contact Foley's List Clerks via:
📞 03 9225 7777
✉️ foleys@foleys.com.au