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Tax Cases

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.

Quy and Commissioner of Taxation (Taxation and business) [2025] ARTA 174 (28 February 2025)

4-3-25 / Michael May — Tax

Michael May appeared for the applicant, instructed by Muro Doig. The issue before the Tribunal was whether the applicant was a resident of Australia for taxation purposes during 2016-2020. Despite finding that the applicant was not a resident of Australia under the ‘ordinary concepts’ test, the Tribunal was not satisfied…

Montessori Children’s Foundation v Commissioner of State Revenue [2025] QCAT 63

17-2-25 / Michael May — Tax

Michael May appeared for the Applicant, instructed by Donovan Winkler Pty Ltd. Montessori Children’s Foundation v Commissioner of State Revenue [2025] QCAT 63: The application concerned a dispute regarding exemption from stamp duty liability sought by the Applicant from the Respondent. The Tribunal considered the primary question as to whether “the…

YZDZ v Commissioner of Taxation [2025] ARTA 73

31-1-25 / Michael May — Judicial Review & Administrative, Tax

Michael May appeared for the applicant, instructed by Cooper Grace Ward. This proceeding was a merits review of a decision concerning the anti-avoidance provisions of the COVID-19 cash flow boost legislation. The Commissioner of Taxation decided that the applicant was not entitled to COVID-19 cash flow boost payments on the…

Nerang Subdivision Pty Ltd v Hutson [2024] QCA 174

17-9-24 / Damian Clothier KC, Michael May — Contract, Land Law & Property, Tax

Nerang Subdivision Pty Ltd v Hutson [2024] QCA 174 involved a dispute between a property developer and the owner of land regarding the application of a GST gross-up clause in a development deed. The issue concerned whether the amount to be paid to the owner on the sale of lots…

Cases — Michael May