Michael Patane

Expertise

Michael is a senior tax partner with deep expertise in Australian income tax, capital gains tax, GST, stamp duty and tax controversy, tax dispute resolution and tax litigation, and complex disputes involving commercial, property-based and operational arrangements. He brings a unique blend of experience drawn from senior roles within the Australian Taxation Office, top-tier and international professional services firms, and leading legal practices.

Michael has over 25 years’ experience advising government, large private and multinational corporations, and high wealth clients on direct and indirect tax, tax disputes, and strategic litigation. His practice is particularly focused on taxation advice and managing largescale, document intensive tax disputes, including ATO audits, objections, and litigation, often involving property, construction, and accommodation related arrangements.

He assists clients to manage tax risk by providing tax advice, drafting of transaction documentation and responding to ATO audits and objections, and resolving complex GST disputes through negotiation, objection processes and litigation.

Michael has held senior technical and leadership roles at the Australian Taxation Office, including Assistant Commissioner, Senior Tax Counsel, Deputy Chief Tax Counsel for Indirect Taxes, Law and Interpretation and compliance of High Wealth Individuals His roles included responsibility for GST technical policy, audit and litigation strategy across key industry groups, including Property and Construction and Retirement Villages, and sat on multiple ATO panels, including the Indirect Taxes Rulings Panel, Strategic Litigation Panel, General Anti Avoidance Panel and Test Case Funding Panel.

Michael was also responsible for technical signoff of several GST Public Rulings and legal challenges to those rulings and oversaw some of the ATO’s most significant GST litigation during his tenure. This experience in the Australian Tax Office provides him with an exceptional understanding of ATO decision-making, risk assessment, and dispute strategy, which he applies to assist clients in navigating high-stakes GST disputes efficiently and strategically.

Experience

Michael advises government, private and multinational clients on Australian income tax, capital gains tax, GST, stamp duty and ATO audits, objections, tax dispute resolution and tax litigation, particularly in matters involving property, construction and accommodation-related arrangements. His experience includes:

• leading and overseeing significant GST disputes and compliance projects during his tenure at the ATO, including matters involving property, accommodation‑type premises, construction, and complex operational arrangements
• responsible for GST strategic litigation and technical oversight in leading cases such as Marana Holdings, Sterling Guardian, ACP Publications, Luxottica, Housing Authority (WA), Unit Trend and AP Eagers, many of which involved the characterisation of supplies, premises and arrangements for GST purposes
• extensive experience advising private clients on responding to ATO income tax, capital gains tax and GST audits, objections and litigation, including preparation of detailed factual matrices and evidentiary records
• deep technical expertise in GST as it applies to property, construction, retirement villages and accommodation‑style arrangements, including analysis of physical and operational features relevant to GST characterisation
• experience advising on and reviewing management agreements, operational agreements and property‑based contractual arrangements over extended historical periods
• proven track record managing matters involving thousands of transactions and arrangements across multiple entities and over multiple tax years
• experience designing and supervising document collation and review frameworks that support objection preparation and litigation readiness under tight statutory timeframes
• ability to leverage multidisciplinary teams, including tax specialists, property lawyers, corporate lawyers, and commercial lawyers, while maintaining consistency of legal position
• first‑hand knowledge of ATO audit, objection and litigation processes and practice statements, including how technical positions are developed, tested and escalated internally
• experience engaging constructively with the ATO to manage risk, narrow issues, and position matters for resolution where appropriate
• strategic oversight of dispute pathways, including early identification of issues likely to drive escalation or settlement.

Membership

Chartered Tax Advisor, The Tax Institute