Murray Shume
Principal
Murray is an experienced legal professional specialising in tax law. His expertise includes:
- providing clients with advice on complex income tax, GST, duty and payroll tax issues;
- preparing documents to implement advice; and
- acting for clients in dealing with the Australian Tax Office (ATO) and the State revenue authorities in all jurisdictions.
about murray
Murray assists a diverse array of clients ranging from individuals, small businesses through to multinational groups and listed companies.
Murray specialises in tax, leveraging his extensive experience to offer effective practical solutions for clients.
Murray assists taxpayers with:
- international tax issues such as transfer pricing, thin capitalisation, residency and the country by country (CbC) reporting obligations for significant global entities;
- capital gains tax issues such CGT small business concessions, the taxation of compensation payments and land subdivision;
- employment related tax issues including employees share schemes and Fringe Benefits Tax;
- the taxation of financial arrangements (TOFA);
- GST issues such as supplies of a going concern and the application of the GST margin scheme;
- duty issues including transfer duty, landholder duty corporate trustee duty and corporate reconstruction exemptions; and
- payroll tax issues such as contractor payments, employment agency contracts.
Murray assists taxpayers in all stages of disputes with the ATO and other revenue authorities, aiming for a favourable resolution for his clients as efficiently as possible. He has experience advocating for taxpayers in the Tribunal and Federal Court.
In recent years, Murray assisted taxpayers in:
- Harding v Commissioner of Taxation [2019] FCAFC 29 (a leading residency case);
- Hacon Pty Ltd and Ors v Commissioner of Taxation [2017] FCA 659 (a private ruling case);
- Shadforth Lythgo Pty Ltd v Commissioner of State Revenue GAR098-15 (a payroll tax grouping case)
- Dempsey v Commissioner of Taxation [2014] AATA 335 (a residency case); and
- Dominic B Fishing Pty Ltd v Commissioner of Taxation [2014] AATA 205 (superannuation guarantee charge case).
experience
- Advising on complex tax issues including income tax, GST, FBT, duty and payroll tax issues.
- Providing tax advice to clients in preparing to leave Australia permanently and in becoming a tax resident of Australia.
- Preparing transfer pricing documentation.
- Preparing private ruling applications.
- Assisting businesses and high net worth individuals respond to ATO and State Revenue reviews, audits and investigations.
- Objecting to ATO and State revenue authority assessments.
- Acting for client in settling disputes with the ATO and State revenue authorities.
- Representing clients in tribunal and Court proceedings.
Qualifications
- Diploma of Law (LPAB)
- Graduate Diploma of Legal Practice – The College of Law
- Diploma of Teaching, Primary – University of New England, Northern Rivers
Memberships
- Solicitor – Supreme Court of Queensland
- Solicitor – Supreme Court of New South Wales
- Solicitor – High Court of Australia
Quy – new residency risks for Australians working overseas
Mr Quy lived and worked in Dubai for more than five years. The Tribunal (eventually) accepted that he did not reside in Australia under the ordinary meaning of the word
HLS Tax Law recognised in the 2026 Doyle’s Guide rankings
HLS Tax Law is proud to be recognised in the 2026 Doyle’s Guide rankings for tax law in Queensland.
HLS Tax Law named a Tier 1 Tax Law Firm in the 2027 Best Law Firms™ – Australia Awards
We’re proud to share that HLS Tax Law has once again been recognised as a Tier 1 Tax Law firm in Brisbane in the 2027 Best Law Firms™ – Australia
Our Expertise
How we can help
Our lawyers use their tax expertise to provide clear advice and identify solutions, whether your matter requires specialist advice, assistance with responding to review or audits, or litigation with the revenue authorities.
We assist all taxpayers and their advisers (accountants, lawyers, and financial planners) with a wide range of tax matters.
Tax advice
We provide expert, timely and clear advice on a range of difficult tax issues including international tax issues, income tax, CGT, GST, withholding taxes, fringe benefits tax, payroll tax, stamp duty, land tax.
Tax audits and objections
We help clients respond to review and audit activity from the ATO and State revenue authorities. Where assessments are issued following a review or audit, we represent clients in objections to those assessments.
Tax litigation
We represent clients who want to dispute tax decisions in the Court or Tribunal. Often, tax disputes can be resolved before a Court or Tribunal hearing; however, where this is not possible, our team has a consistent record of advising on effective strategies to achieve the best possible outcome for clients.