Mr Michael T Flynn QC

Contact Details




Michael Flynn is a chartered accountant practising principally in the areas of taxation, administrative law, trusts and commercial law. He was national president of the Tax Institute in 2014 and is the co-author of two books: Death and Taxes and Drafting Trusts and Will Trusts in Australia, both published by Thomson Reuters.  Recent examples of advice he has provided are amending trust deeds, the tax consequences of financing infrastructure projects and the application of Part IVA.  He has acted for clients in relation to applications to remove a trustee, applications for freezing orders and in professional liability and contractual disputes concerning GST and income tax liabilities.    The cases in which he has appeared include the following:

  • WTPG v Commr of Taxation [2016] AATA 971
  • M & M Diamond Creek Pty Ltd v Commr of SR (Vic) [2016] VCAT 2031
  • Trustees of WT & A Norman Superannuation Fund v FCT [2015] AATA 914 (Pt IVA and dividend washing)
  • FCT v AusNet Transmission Group Pty Ltd [2015] FCAFC 60 (Deductions for copyright, valuation, tax consolidation)
  • FCT v Qantas Airways Ltd [2014] FCAFC 168 (FBT)
  • Pencious v Searle and Searle Holdings Pty Ltd [2014] FAMCAFC 171 (Acting for family trustee intervening)
  • IOOF Holdings Limited v FCT (2014) 224 FCR 535 (Tax consolidation, admin law)
  • Cityrose v Booth and Kay & Burton [2013] VSC 504 (Contractual dispute re GST)
  • Sea Shepherd Australia Ltd v FCT [2013] FCAFC 68 (Tax deductibility of donations)
  • DCT v Ekelmans & Ors [2013] VSC 346 (Freezing orders)
  • Pratt Holdings Pty Ltd v Federal Commr of Taxation [2013] FCAFC 82 (Tax deductibility of mining expenditure)
  • Regis Investments Pty Ltd v Commr of State Revenue (Vic) [2012] VSC 115 (Land rich duty)
  • Commr of SR (Vic) v Australand Investments Pty Ltd [2012] VSCA 152 (Land rich duty)
  • FCT v Wentworth District Capital [2011] FCAFC 42 (Tax exempt status of bank)
  • State Trustees v Attorney-General (Vic) and University of Melbourne & Ors [2011] VSC 372 (Will construction)
  • Commr of State Taxation (SA) v Cyril Henschke Pty Ltd [2010] HCA 43 (Stamp duty)
  • FCT v Word Investments Pty Ltd (2008) 236 CLR 204 (Charitable status of a company carrying on a business

View Michael's Greens List profile

Liability limited by a scheme approved under Professional Standards legislation.

Formal Details 0

  • Admitted to Practice
    04 March 1985
  • First Signing Bar Roll
    27 May 1993
  • Date Appointed Silk
    24 November 2015

Areas of Speciality

  • Equity