Michael May appeared for the Applicant, instructed by Donovan Winkler Pty Ltd.
Montessori Children’s Foundation v Commissioner of State Revenue [2025] QCAT 63: The application concerned a dispute regarding exemption from stamp duty liability sought by the Applicant from the Respondent. The Tribunal considered the primary question as to whether “the Trust” was “an institution” within the meaning of that term, and consequently, whether it was entitled to registration pursuant to s 149C(1) of the Administration Act. It was held that the Trust was “an institution”, and thus entitled to registration under the Act, setting aside the Respondent’s objection decision.
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