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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 — Appellate, Employment & Industrial, Tax

Florence Chen (led by D Butler KC) appeared for the applicant, instructed by McInnes Wilson Lawyers. Michael May (with D Johnston) appeared for the respondent, instructed by HLS Tax Law. This was an appeal against a decision of the Administrative Appeals Tribunal. The complainant had complained to the Australian Taxation…

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…

Roofing Services Queensland Pty Ltd ATF Roofing Services Qld Trust v The Commissioner of State Revenue t/as Office of State Revenue [2025] QCAT 604

13-2-25 / Florence Chen — Tax

Florence Chen represented the respondent, instructed by OSR.

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…