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Megan Bishop

Expertise

Megan is a taxation partner in our Dispute Resolution and Litigation team. She has more than 12 years’ experience in State and Federal tax dispute resolution. Megan is recognised for her technical expertise and focus on finding solutions that are in line with client objectives. 

Megan was recognised for tax law in the 2024 edition of Best Lawyers: Ones to Watch and in the 2025 edition of The Best Lawyers in Australia.

She has assisted private and public companies, not-for-profit entities, individuals, trusts, partnerships and superannuation funds to navigate and manage State, Federal and inter-jurisdictional tax issues, including: 

  • ruling requests and voluntary disclosures
  • ATO and other Regulator powers in relation to access to premises and documents
  • ATO risk reviews, audits and justified trust reviews and AusIndustry examinations
  • ATO objections and AusIndustry internal reviews
  • alternative dispute resolution
  • tax litigation
  • legal professional privilege disputes.

In addition to being a lawyer, Megan is also a trained mediator.

Experience

Megan’s recent experience includes matters involving:

  • acting in tax dispute matters of strategic significance including Federal Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3 and JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76; [2023] FCAFC 95
  • advising on film tax offsets, including the producer offset
  • eligibility of, and claiming expenditure related to, research and development activities
  • capital/revenue distinction, carrying on a business and profit making schemes
  • individual and corporate tax residency
  • application of the transfer pricing rules in relation to financing arrangements, service agreements and intangibles
  • application of anti-avoidance provisions, including diverted profits tax
  • employee/contractor distinction including under superannuation, income tax, PAYG withholding and payroll tax provisions and implications of incorrect classification
  • availability of tax losses
  • deemed dividend provisions in Division 7A
  • Australian taxation of foreign pension funds
  • compliance status of superannuation funds and options for disclosure and rectification
  • application of land tax exemptions
  • stamp duty landholder and corporate reconstruction relief provisions
  • not for profit entity registrations and tax exempt status
  • penalty and interest remissions
  • common law around, and administration of, legal professional privilege claims
  • tax corporate governance design and implementation. 

Publications

27 March 2024 - Knowledge

Are your employees’ travel expenses tax deductible?

#Taxation

We review the recent case of Bechtel Australia Pty Ltd v Commissioner of Taxation and discuss whether travel expenses incurred in travelling for work are tax deductible.

27 February 2024 - Knowledge

R&D tax incentives: Customised basketball shoe not eligible

#Taxation

We explore the rigorous approach to compliance and enforcement of R&D tax regulations by discussing a case that seeks to determine whether certain R&D activities undertaken by a manufacturer were eligible.

20 February 2024 - Knowledge

R&D tax incentives: Integrity rules and taxpayer alerts

#Taxation

Given the number of issues with R&D claims, we explore the Research and Development Tax Incentive Program and provide guidance and clarification on tax transparency and expected compliance.

19 December 2023 - Knowledge

Trustee risk reserves – the ATO’s view on the deductibility of payments

#Taxation, #Superannuation, Funds Management & Financial Services

The Australian Taxation Office has issued TD 2023/D3, a draft taxation determination for payments made to trustee risk reserves required by super laws. We share our thoughts on the guidance.

14 December 2023 - Knowledge

Commissioner to appeal AAT Bendel decision: Key implications for taxpayers

#Taxation

The Commissioner of Taxation is appealing the Administrative Appeals Tribunal’s decision in Bendel and Commissioner of Taxation [2023] AATA 3074 which conflicts with the ATO’s ruling on unpaid trust entitlements and loans.

26 November 2023 - Knowledge

Tax considerations for mobile and remote workforces

#Taxation

As business travel returns and the demand for remote working arrangements increases, both employers and employees should be aware of how this impacts their tax obligations.

20 September 2023 - Knowledge

NSW Budget 2023/24 – tax and duty changes revealed

#Property, Planning & Development, #Taxation, #Corporate & Commercial Law

The NSW Government has announced a number of changes to the Duties Act 1997 and Land Tax Management Act 1956 as part of its 23/24 Budget. The changes predominantly affect restructures of corporate entities and private unit trusts and are expected to deliver to the Budget $958.5 million over four years.

17 September 2023 - Knowledge

Super guarantee – a focus area for the ATO through 2023/2024

#Taxation, #Workplace Relations & Safety

With super guarantee integrity being one of the ATO’s eight focus areas, employers are urged to review their payroll systems and policies around how workers are classified for superannuation guarantee purposes and consider voluntary disclosures for any misclassifications.

21 August 2023 - Knowledge

Payroll tax – increased audit activity around engagement of contractors

#Taxation, #Workplace Relations & Safety

State revenue authorities are increasing their scrutiny of how payroll taxes are applied to contractors. We take a look at the tax provisions that apply to contractors and share recommended actions for businesses and intermediaries working with contractors.

19 July 2023 - Knowledge

Acquisitions of goods and services as supporting R&D activities

#Taxation

A recent decision in the Federal Court clarifies what constitutes supporting R&D activities and poses as a reminder for businesses to seek advice early in the RDTI process.

01 March 2023 - Knowledge

Guardian in the Full Federal Court – 100A meets Part IVA

#Taxation

The Full Federal Court has rejected the Commissioner of Taxation’s appeal on section 100A from the first decision in the Guardian AIT case, confirming that the inquiry required by section 100A is different to Part IVA of the Income Tax Assessment Act.

30 November 2022 - Knowledge

Franking credits for distributions funded by capital at risk

#Taxation

The Government has released the Treasury Laws Amendment (Measures for a later sitting) Bill 2022: Franked distributions funded by capital raisings. If enacted, franking credits will not be available for distributions made since 19 December 2016 that are funded by capital if they made outside of ordinary distribution patterns.

22 June 2022 - Knowledge

The ATO is knocking: Tax tips for you and your business

#Taxation

With the financial year coming to a close, we know how frantic this time of year can be personally, and from a business perspective. In this article, we highlight the key tax considerations to be aware of to put you and your business in the best possible position come 30 June.

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