Justin Byrne
Justin came to the bar in 2019 after more than 20 years experience as a solicitor specialising in taxation and revenue law within the context of commercial transactions. He also has extensive experience with taxation litigation. Justin has chambers in both Sydney and Brisbane.
Justin has acted for clients of all sizes from large corporations and government departments to high net wealth individuals. As well as his considerable front end tax advice experience in all areas of Federal and State taxation laws, he has been involved with tax related cases in the AAT, ART, Federal Court, High Court of Australia and Supreme Court of Queensland.
For many years Justin has actively contributed to Australian tax policy. He is a Chartered Tax Adviser with the Taxation Institute of Australia and is a regular presenter at its events. He is also the immediate past national chair of the Law Council of Australia’s Business Law Section Taxation Committee, where he regularly made submissions to Treasury, the ATO and Government on tax related issues.
Justin also has a Masters of Taxation law and accounting qualifications through a Bachelor of Commerce.
Justin is recognised in Doyle’s Guide and Best Lawyers as a leading tax barrister in Queensland.
Recent case July 2026
Matter:
Department of Education v Commissioner of Taxation [2026] FCA 898
with counsel J Batrouney AM KC
Recent case July 2026:
In Department of Education (Victoria) v Commissioner of Taxation [2026] FCA 898, Gibbs Chambers member Justin Byrne, led by Jennifer Batrouney AM KC, acted for the successful Department taxpayer.
In a decision handed down by Button J, the Court held that the 17.5% annual “salary loading allowance” paid to teachers was neither part of their “notional earnings base” (for periods before 1 July 2008) nor their “ordinary time earnings” (from 1 July 2008).
The consequence: the Commissioner’s amended superannuation guarantee charge assessments — spanning 2004 to 2022 — were excessive.
The reasoning repays reading. A single, once-a-year lump sum, calculated on four weeks’ salary, is not transformed into “earnings in respect of ordinary hours of work” merely because it lacks the features of annual leave loading. Absence of a link to lost overtime is not decisive; and the express statutory exclusion of certain termination payments does not mean everything else is swept in.
As the Court observed:
“Not every consideration that is decisive in one case will be decisive in, or even particularly relevant to, another case”.
A significant result for employers navigating the boundary between remuneration and superable earnings.
Justin is a highly experienced and sought after tax advocate, and is available to accept briefs to advise and appear.
He can be reached by email at justin.byrne@qldbar.asn.au
AREAS OF PRACTICE
Tax and Revenue law
Equity
Trusts
Admin law
Appellate
Liability limited by a scheme approved under Professional Standards Legislation