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Tax Cases

Johnson v Kinetic Superannuation Ltd & Ors [2023] QDC 50

29-3-23 / Michael May, Sean Russell — Tax

This was an application for leave to take a step in a proceeding after more than two years. The underlying claim was by an employee against a superannuation fund and an employer. The employee claimed to have suffered a total and permanent disability injury. The employee was not covered by…

Le v Commissioner of Taxation [2021] FCA 303

30-3-21 / Michael May — Tax, Appellate

This was an appeal to the Federal Court from an Administrative Appeals Tribunal review regarding tax assessments that were issued on the basis of an ‘asset betterment’ analysis. At the Tribunal, the taxpayers’ case was largely rejected on the basis of adverse credit findings, although the Tribunal made some adjustments…

Nerang Subdivision Pty Ltd v Hutson [2020] QSC 225

28-7-20 / Michael May — Tax, Land Law & Property

A dispute about whether the Court should grant declaratory relief about the impact of GST on the distribution of sale proceeds between a developer and owner under a waterfall distribution clause in a property development deed. Michael May appeared successfully for the respondent, instructed by Cooper Grace Ward. The judgment…

NGFZ and Commissioner of Taxation (Taxation) [2019] AATA 5410

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…

Harding v Commissioner of Taxation [2019] FCAFC 29

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.

Cases — Michael May