Mr Michael Evans, CA, FCPA
B Arts Grad Dip (Accountancy) (University of SA)
Michael is in his 41st year of engagement with the Australian taxation system.
He is:
- a part-time member of the Tax Practitioners Board;
- a member of the Commissioner of Taxation’s Indirect Tax Rulings Panel;
- a member of the Board of Taxation’s Advisory Panel, and
- Chairman of the Institute of Chartered Accountants Indirect Tax Committee.
Michael has been a Senior Fellow, Faculty of Law, University of Melbourne since 1998 for the University’s GST subjects of the Master of Tax.
He is currently a sole practitioner and consultant and advisor in taxation design, policy and strategy. He has specialised in value-added tax systems for over fifteen years with a particular focus on financial services.
Michael’s experience extends to providing policy, design and legislative advice and assistance to Australian and other 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.
For the last decade, he has provided GST compliance and strategic advice many of Australia’s largest companies.
GST experience:
From a GST policy development perspective, Michael’s experience is difficult to match.
- In 2008, Michael was appointed to the international expert team to advise China’s Ministry of Finance and National People’s Congress’ Legislative Affairs Department with in relation to China's proposed introduction of VAT
- 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 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.
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
|