Andy Carmichael is the Managing Director of Carmichael International Tax Pty Ltd in Perth, Western Australia, a specialist boutique provider of expatriate tax services to companies and private clients across Australia and around the world.
Carmichael International Tax provides Australian and foreign tax advice and tax returns for clients of all sizes on all expatriate issues. Specialties include income tax, Fringe Benefits Tax, PAYG, Living Away From Home Allowance (“LAFHA”), Super Guarantee, WA Payroll Tax, hypothetical tax, tax treaty advice, analysis of DTA’s, drafting and reviewing expatriate HR policies and tax equalization policies, minimizing expatriate costs for companies, and providing simple, easy-to-understand solutions to complex global tax problems.
Andy has his Masters in International Tax, an Honours Degree in Business Finance, is UK tax qualified (“ATT”), is an Associate of The Tax Institute (Australia) (“ATI”), is a Registered Australian Tax Agent, and has almost 20 years’ experience working in Australian, UK and South African expatriate and international tax. He spent 7 years in London specializing in UK tax, corporate international tax and expatriate tax where he worked with the world’s largest multinational clients, including Rolls-Royce. He spent two years working for a foreign Inland Revenue as a corporate tax assessor and has worked on three continents for three of the “Big Four” (PwC, Ernst & Young and KPMG). He also worked in a boutique international tax firm in London providing UK, US and international tax advice for Hollywood actors, producers and directors (including The World is Not Enough, Mission Impossible II, Enemy at the Gates and the Riverdance stage production).
Andy was formerly head of tax training for PwC Perth’s expatriate tax team. Later, at Ernst & Young Perth’s expatriate tax group, he specialized in the taxation of Australian executive shares and options. In 2007, he spent a year back in London personally setting up the Global Mobility division for the 4th largest property advisory company in the world, based in Mayfair, where he single-handedly ran all of its expatriates in 25 countries.
Andy also spent 5 years in Perth WA as Head of Expatriate Tax for Australia and the Asia-Pacific Region for a UK-based payroll group before starting Carmichael International Tax.
Now specializing in Australian expatriate tax, Andy has sent Australian assignees to more than 50 foreign countries. He has detailed practical experience of dozens of countries’ tax systems, from Russia to China, Singapore to PNG, South Africa to Brazil, and right across Europe, Africa and Asia. Andy is also a popular public speaker in Perth on international tax and is renowned for his technical expertise, his enthusiasm about international tax, his attention to detail and his ability to make complex tax issues very easy for clients to understand.