Current Position:

External Consultant

Experience

At various times and while a Partner of his former Firm Michael held a number of senior tax positions including Director of the Australian Desk--International Tax Services--London, Tax Practice Leader in three separate Australian Offices and Regional Director (Revenue)—Australia--South Eastern Region. While based in London as Director, Michael coordinated the activities of the various International Tax Desks operating within International Tax Services in the United Kingdom.

During his career Michael has worked with and advised companies in a wide range of industries including manufacturing and distribution (food and beverage, automotive, heavy electrical, packaging, tools, floor coverings, aircraft, pharmaceutical, defence, rail systems), retail, publishing, engineering, airlines, insurance, banking, derivatives trading, property development, building and infrastructure, government, tourism, mining, entertainment, professional practices, professional associations, strata bodies, not-for-profit limited companies and health care. Michael’s consulting clients have always included small to medium-sized businesses and individuals.

Michael specializes in Australian income tax law. In addition, he advises on GST. His principal areas of experience include:

• Structuring for business set-up, reorganizations, acquisitions, divestments, mergers and floats;
• Capital gains tax planning;
• Cross-border planning, inbound and outbound;
• Commercialization of intellectual property, local and offshore;
• Expatriate and migration planning;
• Advising/planning relevant to debt financing including cross-border;
• Employee share schemes;
• Trusts;
• Tax risk analysis;
• Tax disputes;
• Tax due diligence;
• Tax efficiency reviews

Qualifications

Michael is a Chartered Accountant and Tax Agent and has specialized in taxation consulting for more than 35 years. He was registered as an auditor under the Corporations Act for 22 years. He is a Fellow of both the Institute of Chartered Accountants and the Taxation Institute of Australia.

Michael has written/delivered many technical papers during his career including on behalf of The International Tax Review (London), The Institute of Chartered Accountants in Australia, The Australian Society of Accountants, The Business Law Education Centre and The Federal Parliamentary Library, Parliament House, Canberra.