May, who is also a tax consultant, advises customers on their tax implications in relation to any possible real estate purchases. In December 2020, May advised Wil, on the tax implications of purchasing a property. Unfortunately, May made a mistake in her advice as she was not aware of the latest ruling by the Australian Tax Office (ATO). Without the knowledge or permission of May, Wil passed on the tax advice to his friend Alif. Based on the advice, Alif decided to purchase a property. Alif had to pay an extra $18,000 in tax because the advice was incorrect.

Discuss whether May is liable for the damages suffered by Alif? Please make sure that you only assess the legal risks under the tort of negligent misrepresentation. Also support your answer by citing relevant cases and statutes.