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Overview of the "Ralph report" and the government response
Published on 12 Oct 99 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
Author profiles
Fiona Halsey
Fiona has been a solicitor since 1993 and is a director of Halsey Legal and leader of PerthAML. She has been a State Chairperson, State Councillor, National Councillor, Head of the WA Technical Committee for The Tax Institute and a director at EY. Fiona is a Certified Anti-Money Laundering Specialist (ACAMS). She is a member of the Law Society AMLCTF working group, a member of the Law Council AMLCTF working group, and a member of the Association of Certified Anti-Money Laundering Specialists. She is experienced in conducting AMLCTF evaluations, preparing AMLCTF policies and procedures, software acquisition, risk assessments, and advises on AMLCTF generally. - Current at 13 November 2025Graham HARRISON
Michael Perez FTI
Michael Perez, FTIA, is a leading expert in tax at Allens Arthur
Robinson in Melbourne. His knowledge of income tax, stamp duty
and GST, and experience in these areas, makes him a sought after
tax adviser. Testament to this is Michael’s recognition as one of the
leading tax lawyers in Australia by Chambers Global in 2006•2011
and Best Lawyers in 2008•2011. Michael has advised a number
of large corporates on a range of commercial matters, including
reorganisations, demergers, financing arrangements, M&A.
Recently he advised Shell on the takeover of Arrow Energy, Tabcorp
on the demerger of its casino businesses and is currently advising
Rio Tinto on the takeover of Coal & Allied. In the area of GST,
Michael has also appeared before the Federal Court.
- Current at
05 April 2012