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…
Commissioner of Taxation v Hatfield Plumbing Pty Ltd (Trustee) [2025] FCA 182
12-3-25 / Michael May, Florence Chen — Employment & Industrial, Tax
Florence Chen (led by Mr D Butler KC) appeared for the Applicant, instructed by McInnes Wilson Lawyers. Michael May (leading Mr D Johnston) appeared for the Respondent, instructed by HLS Tax Law.
