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?
Mike’s life in Australian and international tax commenced 27 years ago in 1984, prior to CGT, FBT, CFC, ACAs, RTPs and other TLAs. Over this time he has headed up a number of global tax groups, predominately in resources and property, and is a past Assistant Director of the Corporate Tax Association as well as a Tax Partner with Deloitte in Sydney. Current at 18 July 2011
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