Mr Michael Evans

  • Mr Michael Evans

Senior Fellow (Melbourne Law Masters)
Taxsifu

CA, CTA, FCPA
Bachelor of Arts (Accountancy) (University of SA)
Graduate Diploma (Accountancy) (University of SA)

Overview

Michael retired from KPMG, Australia in Dec 2009 after more than 20 years as a taxation partner in Sydney, Melbourne and Adelaide. He is currently a sole practitioner consultant and advisor in taxation design, policy and strategy.

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 has held senior taxation roles in both the public and private sector for more than 40 years, during which he has provided policy, design and legislative advice and assistance to Australian and other Governments as well as Australia's largest companies and industry groups.

GST experience:

From a GST policy development perspective, Michael's experience is difficult to match. Most recently, Michael has been engaged to provide reports to the following Government agencies:

  • The Internal Revenue Department of the Union of Myanmar, in relation to reform of the Commercial Tax;
  • The Australian GST distribution review panel on the GST taxation of imported goods and services;
  • The Department of Finance Canada, in relation to the GST treatment of financial services in Australia and New Zealand;
  • The Ministry of Finance and Economics for the State of Qatar to review and report on a proposed value-added tax for the State of Qatar and the GCC.

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 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 (as it then was) 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 dividend 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
  • Chartered Accountant, Institute of Chartered Accountants Australia and New Zealand
  • Chartered Tax Advisor, the Taxation Institute

Teaching

Melbourne Law Masters