Administrative Review Tribunal
GHTZ and Commissioner of Taxation
[2026] ARTA 583
23 March 2026
Judgment
Tax disputes and litigation
Acting for taxpayers and advisers across Australia
The experience behind the advice
Principal · LLB, LLM, CTA

Teigen Kershaw has spent almost a decade in tax disputes and superannuation. That has included senior roles in private practice and at the Australian Taxation Office. In those roles she has had extensive experience running matters at every stage of a tax dispute, through audit, objection and litigation, conducting proceedings in the Administrative Review Tribunal, the Federal Court, the Full Federal Court, the Supreme Courts and the High Court.
She has had carriage of matters across every market segment, involving individuals, small business, private wealth groups, large business and multinationals, with amounts in dispute from hundreds of thousands to hundreds of millions.
Reported decisions
A selection of reported decisions in which Teigen Kershaw acted in her prior roles.
Administrative Review Tribunal
[2026] ARTA 583
23 March 2026
JudgmentAdministrative Review Tribunal
[2025] ARTA 2560
26 November 2025
JudgmentFull Federal Court
[2025] FCAFC 21
Income tax · interposition roll-over, s 615-5 ITAA 1997
JudgmentFull Federal Court
[2024] FCAFC 80
Income tax · dividend stripping and franking credits, s 207-155 ITAA 1997
JudgmentQueensland Court of Appeal
[2025] QCA 86
Civil procedure · withdrawal of admissions as to ownership of funds
JudgmentAdministrative Appeals Tribunal
[2020] AATA 3136
Income tax · disclaimer of an entitlement under a trust
JudgmentWork together
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