25-10-19 / Michael May — Tax
This proceeding concerned assessments issued by the Commissioner of Taxation on the basis of an ‘asset betterment’ analysis, which involves estimating taxable income by identifying changes in the assets held by the taxpayers, and identifying expenses paid by them, over the relevant time period. The taxpayers sought to challenge the…
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.
9-11-18 / Michael May, Florence Chen — Tax, Contract, Employment & Industrial
Whether lap dancers were employees of a strip club for payroll tax purposes. Michael May appeared on behalf of the appellant, instructed by Cooper Grace Ward. Florence Chen (with D W Marks QC) appeared on behalf of the respondent, instructed by Crown Law. The judgment is available 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…
Level 27, 239 George Street, Brisbane Qld 4000