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Tax Cases

Commissioner of Taxation v Merchant Merchant v Commissioner of Taxation [2026] HCA 39

4-11-26 / Michael May — Appellate, Tax

Michael May (led by J Gleeson SC and leading P Bristow) represented the respondents in S157/2025 and the appellants in S158/2025, instructed by HLS Tax Law. The appeals concerned the application of Pt IVA of the Income Tax Assessment Act 1936 (Cth) (‘the Act’) to transactions within the Merchant Group…

Sunna v Commissioner of Taxation [2026] FCAFC 133

1-10-26 / Mark Robertson KC — Appellate, Tax

Mark Robertson KC appeared for the appellant (the taxpayer), instructed by Small Myers Hughes. This was an appeal from Sunna v Commissioner of Taxation [2025] FCA 1499, in which the primary judge determined the taxpayer’s challenge to objection decisions made by the respondent (the Commissioner). Mr Sunna (the taxpayer) had…

Quy v Commissioner of Taxation [2026] FCA 1316

4-9-26 / Michael May — Tax

Michael May appeared for the applicant, instructed by Munro Doig Lawyers. This was an appeal of an Administrative Review Tribunal decision which found that the applicant was an Australian resident for taxation purposes. The applicant alleged that the Tribunal erred in considering whether his permanent place of abode was outside…

EMH IV Pty Ltd as trustee for the EMH IV Family Trust v Commissioner of Taxation [2026] FCAFC 112

28-8-26 / Mark Robertson KC, Florence Chen — Appellate, Tax

Mark Robertson KC appeared for the appellant, instructed by Small Myers Hughes Lawyers. Florence Chen (led by Ms J FitzGerald KC) represented the respondent, instructed by McInnes Wilson Lawyers. This judgement concerns an appeal from the decision in EMH IV Pty Ltd as trustee for the EMH IV Family Trust…

Laureti v Commissioner of Taxation [2026] FCA 1086

10-8-26 / Mark Robertson KC — Tax

Mark Robertson KC (leading John Fickling and Greg Antipas) appeared for the applicant, instructed by N. Panos & Associates. By way of summary, the applicant sought summary judgment against the Commissioner of Taxation in an appeal from an objection decision. The Court dismissed the application and allowed the Commissioner to…