30-3-21 / Michael May — Tax, Appellate
This was an appeal to the Federal Court from an Administrative Appeals Tribunal review regarding tax assessments that were issued on the basis of an ‘asset betterment’ analysis. At the Tribunal, the taxpayers’ case was largely rejected on the basis of adverse credit findings, although the Tribunal made some adjustments…
22-2-19 / Michael May — Tax, Appellate
Whether an Australian expatriate living and working overseas qualified as a tax resident in Australia. Michael May (with S Couper QC) appeared on behalf of the Appellant, instructed by Cooper Grace Ward. The full judgment can be viewed here. Associated media coverage of the case can be found here.
8-10-18 / Michael May — Appellate, Land Law & Property, Tax
An appeal seeking to challenge the validity of section 69(1)(a) of the Taxation Administration Act 2001 (Qld), which requires taxpayers to pay the amount of disputed tax before they can appeal to the Supreme Court. Michael May appeared for the appellant (with B Walker SC) instructed by Cooper Grace Ward.…
23-11-17 / Michael May — Tax, Appellate
This decision concerned an appeal by the Commissioner of Taxation from the decision in Hacon v Commissioner of Taxation [2017] FCA 659. The question was whether the Commissioner was entitled to decline to provide a private ruling to the taxpayers in relation to the Commissioner’s view about the application of…
11-3-16 / Michael May — Professional Negligence, Appellate
Extension or postponement of limitation periods.
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