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Tax Cases

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…

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…

Merchant v Commissioner of Taxation (Costs) [2025] FCAFC 81

16-6-25 / Michael May — Tax

Michael May (led by Dominic O'Sullivan KC) appeared for the appellants, instructed by HLS Tax Law. This judgement was published in addition to the Court’s reasons in respect of an appeal from related first instance judgements, specifically concerning the form of orders and costs. The Court considered the effect of…

Kirtlan and Commissioner of Taxation (Taxation) [2025] ARTA 539 (8 May 2025)

8-5-25 / Michael May — Tax

Michael May appeared for the applicant, instructed by Cooper Grace Ward. The applicant asserted his reliance on his accountant to prepare his tax returns when not accounting for income in both AU and UK jurisdictions. The central issues were whether the accountant was sufficiently informed, and whether the applicant had…

Merchant v Commissioner of Taxation [2025] FCAFC 56

22-4-25 / Michael May — Tax

Michael May (led by Dominic O'Sullivan KC) appeared for the Appellants, instructed by HLS Tax Law. This case was an appeal of the primary judge’s decision to uphold the Commissioner of Taxation’s determinations under Part IVA of the Income Tax Assessment Act 1936 (Cth) (ITAA) to cancel identified tax benefits…

Cases — Michael May