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Gary has over 19 years tax experience including in both the public sector and in public practice.
Gary’s tax career commenced with the Australian Taxation Office (ATO) in Adelaide and then in National Office in Canberra.
In the 10 years that Gary spent at the ATO, he initially worked in areas ranging from Advisings, Appeals and Review and Business Audit and then subsequently in Policy and Legislation, working on the drafting of amendments to the capital gains tax (CGT) provisions. Gary finally moved to Treasury and worked on the Ralph Review of Business Taxation.
During his time in National Office and Treasury, Gary worked on the design and drafting team for the following amendments:
- Small business CGT concessions (Divisions 17A and 17B)
- General value shifting regime (Divisions 725 and 727)
- Inter entity loss multiplication provisions (Subdivision 165-CD)
- Unrealised loss provisions (Subdivision 165-CC)
- Loss deferral rules (Subdivision 170-D)
- Rewrite of the continuity of ownership test provisions (Division 165)
- Rewrite of the loss transfer provisions (Subdivisions 170-B and 170-C)
- Tax consolidation (policy design and initial drafting)
Gary also spent 3 months working in Parliament House for the Joint Committee of Public Accounts and Audit (JCPAA), reviewing the rewrite of the CGT provisions under the Tax Law Improvement Project.
Gary left the ATO to work with the Melbourne Office of Deloitte where he worked in the Corporate Tax Division. His clients were Australian listed public companies and subsidiaries of foreign multinationals. Gary’s work was mainly advisory in nature and focused on tax consolidation, recoupment of losses, demerger and merger activities, structuring etc.
Gary subsequently moved to the Adelaide Office of Deloitte where he continued to work in the Corporate Tax Division.
After 5 years with Deloitte, Gary moved to BDO Kendalls as a tax partner and was subsequently appointed National Tax Technical Director. During this period, Gary worked mainly with SME clients on issues such as the small business CGT concessions, Division 7A, indirect tax issues, business purchases and sales etc. Gary left BDO Kendalls in 2009.
Since 2006, Gary has also been working as a consulting tax trainer and writer for the Institute of Chartered Accountants. Gary has undertaken in-house and public training sessions in Adelaide, Perth, Melbourne, Brisbane.
Gary has also been a regular presenter for the Taxation Institute of Australia, again in Perth, Melbourne and Adelaide.
Gary has a Bachelor of Commerce degree from the University of Adelaide and a Master of Taxation from the University of NSW. Gary is also a Fellow of the Taxation Institute of Australia.
Outside of work, Gary is keen on running and cycling, fishing, playing the piano and spending time with his wife and 2 young children.
