A practical perspective on s100A for SMEs presentation

Angela Lee

Angela is a barrister at the Victorian Bar. She practices predominately in taxation law, acting for both taxpayers and the Commissioner of Taxation. She is a nationally accredited mediator. She is a lecturer in the GST subject at the University of Melbourne’s Melbourne Law School’s Masters program. Angela served as National Chair of the Law Council of Australia’s Business Law Section’s Tax Committee. - Current at 16 August 2023

Anna Longley

Anna Longley is Deputy Commissioner, Frontline Risk and Strategy. In this role, Anna is responsible for setting strategic direction for the Frontline Operations group, particularly on registration, lodgement and payment, and managing external stakeholder engagement. Previously, Anna has worked on lodgement and enforcement strategies, providing recommendations on the ATO’s strategy for ensuring timely lodgement of taxation obligations, and tailored strategies for enforcing high risk debts, and in a number of Assistant Commissioner roles in the Private Wealth business line, across Behaviours of Concern, Engagement and Assurance, and Technical Advice and Guidance. From 2019 until 2023, Anna was Assistant Commissioner General Counsel at the Australian Charities and Not-for-profits Commission. In that role, Anna was the senior legal adviser to the ACNC Commissioner, was a member of the ACNC Executive and Performance, Audit and Risk Committee, and had operational leadership of the ACNC. Anna also has significant experience in administrative law, dispute resolution and litigation.. - Current at 19 January 2026