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Tax Cases

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…

Hyder v Commissioner of Taxation [2025] FCA 337

10-4-25 / Mark Robertson KC, Florence Chen — Tax

Mark Robertson KC appeared for the applicant, instructed by Small Myers Hughes. Florence Chen (led by Ms M Brennan KC) represented the respondent, instructed by McInnes Wilson Lawyers. Hyder v Commissioner of Taxation [2025] FCA 337 concerned applications for an extension of time to appeal and leave to appeal from…

S.N.A Group Pty Ltd v Commissioner of Taxation (No 2) [2025] FCA 281

21-3-25 / Florence Chen — Tax

Florence Chen appeared for the applicant, instructed by Dentons Australia Limited. After the principal judgement, the applicant sought a special order as to costs. The applicant argued that the Commissioner should pay costs on a party and party basis up to 11 am on 7 December 2023 — the second…

S.N.A Group Pty Ltd v Commissioner of Taxation [2025] FCA 240

21-3-25 / Florence Chen — Tax

Florence Chen (led by Mr R Schulte) appeared for the Applicant, instructed by Dentons Australia Limited. S.N.A Group Pty Ltd v Commissioner of Taxation [2025] FCA 240 concerned an appeal by the Plaintiff against amended income tax assessments and penalty assessments made by the Commissioner of Taxation. The principal issue considered…