13-9-17 / Michael May — Tax
An application was brought to determine whether the Respondent had the power to alter valuations in accordance with section 29, or sections 28 and 29A of the Valuation of Land Act 1944. Determining either interpretation would affect some of the Applicant’s assessed land tax. The Applicant was seeking a declaration…
30-6-17 / Michael May — Judicial Review & Administrative, Tax
Where the applicant argued that the restriction on filing a land tax appeal in section 69(1)(b) of the Taxation Administration Act 2001 (Qld) is constitutionally invalid. Michael May appeared for the applicant (led by B Walker SC), instructed by Cooper Grace Ward.
13-6-17 / Michael May — Judicial Review & Administrative, Tax
A judicial review of the Commissioner of Taxation's declination to make a private ruling in circumstances where the Commissioner believed the materials provided to Commissioner were insufficient for giving ruling. Whether non-observance of statutory procedure to request further information constituted a jurisdictional error. Michael May (led by D Marks QC) appeared…
8-2-16 / Michael May — Tax
This case was an interlocutory application for security for costs by the Commissioner of Taxation in the course of a proceeding by a taxpayer seeking to challenge a tax assessment issued by the Commissioner. The Court held that there was merit in the taxpayer’s argument that the proceedings were somewhat…
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