Michael is a senior partner in KPMG’s GST practice, based in Sydney. His specialist industry focus is financial services, government enterprises and property.
Having a 37 year history in taxation matters, Michael’s experience extends from policy, design and legislation of value-added, corporate and employment taxes to providing advisory and compliance assistance in direct and indirect tax to Governments as well as Australia’s largest companies and industry groups.
He is recognised as one of Asia’s leading GST advisors in the international survey of taxation advisors conducted by the International Taxation Review
GST experience:
From a GST policy development perspective, Michael’s experience is difficult to match.
- Michael was a part of Australia’s GST drafting and design team – being engaged in a consulting capacity by the Australian Taxation Office to train and work as a part of the design and legislative team from the commencement of drafting Australia’s GST in 1997 until its introduction as a Bill to Parliament in December 1998.
- Michael was a co-author of KPMG’s report to the Hong Kong Advisory Committee on New Broad-based Taxes and was a key member of the advisory group retained by the Hong Kong SAR to advise on GST matters.
- He has provided advice, assistance and training for the Tax Review Committee in Malaysia in its deliberations on the form and legislative structure of the proposed Malaysian GST.
- He was also a part of the IRD team responsible for the drafting and design of the NZ GST regime in 1985.
- In 1992-3 Michael was the Technical Director in charge of the GST Planning and Co-ordination Office, a small group of taxation professionals established by the Institute of Chartered Accountants in Australia and engaged by the then Leader of the Opposition parties to recommend the design and administration aspects of a proposed GST.
From a corporate tax perspective, Michael was part of the legislative design and drafting team responsible for Australia’s corporate tax reforms in 1987, including the imputation system.
- Subsequent to the introduction of Australia’s GST Michael:
- Has been retained by the Business Coalition for Tax reform as a specialist advisor on tax reform;
- Is an occasional member of the Commissioner of Taxation’s Indirect Tax Rulings Panel, with particular emphasis on financial services issues;
- Is a visiting fellow at both the Centre for Accounting, Governance and Taxation Research at Victoria University of Wellington and the Taxation Law and Policy Research Institute, Monash University
- Has been a Senior Fellow, Faculty of Law, University of Melbourne during 1998 – 2003 for the University’s GST subject of the Master of Tax course;
- Is Chairman of the Institute of Chartered Accountants Indirect Tax Committee.
Michael has been a key part of the development of strategies to implement and maintain the GST system in some of Australia’s largest companies.
Professional qualifications:
- Bachelor of Arts in Accountancy, University of South Australia (SAIT),
- Graduate Diploma in Accountancy, University of South Australia (SAIT)
- Fellow, Australian Society of CPA’s
- Associate, Institute of Chartered Accountants in Australia
- Fellow, Taxation Institute of Australia.
|
