Published on 01 Aug 05
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Has the ATO sought to establish, intentionally, or inadvertently, a set of objective standards of competence which all directors, and CFOs in particular, would be obliged to meet? Does the Commissioner's Part IVA risk checklist correctly identify governance, as opposed to operational, outcomes? Has the Commissioner sought to transfer a set of risks from the ATO to company directors and officers?
Miquel P. TIMMERS
Miquel's career in tax commenced in 1984,
immediately prior to the introduction of FBT and CGT. Since then he has been an adviser with two Big-4 firms and a Partner in Deloitte’s Sydney tax practice where he represented the firm on its global tax risk management and governance development committee. Mike has headed up the tax groups of two ASX-listed mining groups and was the Assistant Director of the Corporate Tax Association during the most intensive business tax reform period post-1984. Mike is currently the Group Tax Executive of the Goodman Group. His role encompasses responsibility for Goodman’s global tax risk management systems and controls.
Current at 12 March 2008 Current at 03 April 2008
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