Commissioner of State Revenue v Montessori Children’s Foundation [2025] QCA 153
22-8-25 / Michael May — Appellate, Tax
Michael May represented the respondent, instructed by Donovan Winkler Lawyers. This case concerned an appeal of a decision of the Queensland Civil and Administrative Tribunal’s to approve the trustee’s application for registration of a charitable institution. The respondent, acting in its capacity as the trustee of a charitable trust, applied…
James Green appeared for the appellant (led by R P Lancaster SC), instructed by King & Wood Mallesons. Michael May appeared for the respondents (led by L W L Armstrong KC, with J P Tomlinson), instructed by Clyde & Co.
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…
Harding v Commissioner of Taxation [2019] FCAFC 29
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.
WB Rural Pty Limited v Commissioner of State Revenue & Anor [2018] QCA 225
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.…
