Accounting News & Blog

Updated: 10 hours ago

Great news for all of us! Nathan Thiele, Michelle Williams, Michael Havelberg and Dylan Cammarano have been offered and have accepted an invitation to become Directors and part owners of Rowe Partners Accountants & Business Advisors. Congratulations!

Chad McKnight, Robert McDonald, Patrick Connolly, Phillip Cammarano and Michael Nutt.


Michael Havelberg joined Rowe Partners in 2010 as an accountant and became Partner (Director) in 2022. Michael has a Bachelor of Commerce majoring in accounting and management with a finance minor. He is also a Certified Professional Accountant (CPA).

Michael gets great satisfaction out of helping people achieve personal and business goals. He is passionate about working with small business and self-managed super fund clients.

Michael is a busy man both at work and at home. He’s married and a dad of 3. When he does find a moment’s down time, he enjoys the outdoors with the family, cooking, watching sci-fi movies or with his head in a good book.


Michelle is one of the rare people who has successfully transitioned from a career in business/commercial banking and finance to accounting. Michelle has a Bachelor of Business (Commercial Law) and is certified in Xero, Xero payroll, Xero retail & ecommerce.

Prior to joining Rowe Partners in 2015, Michelle spent 14 years in banking where she built an excellent reputation in the Port Pirie business community and developed unique insight and understanding of the challenges they face.

Michelle provides well informed, practical, no-nonsense advice that can be relied upon to make valuable strategic business decisions. Michelle became Director at Rowe Partners in 2022 and is the managing Director at our Port Pirie office.

As they say, if you want something done, give it to a busy person. Michelle is busy both inside the office and out. She has a full weekend schedule as volunteer softball club treasurer and coach for the Solly Cats and as a mum taxi for active kids heavily involved in dance, softball, soccer and cricket.


Nathan joined Rowe Partners in 2011 reaching his first decade of service in 2021. He has extensive client experience and a deep understanding of the Rowe Partners business having commenced his career working in North Adelaide, followed by Port Augusta and returning to Adelaide to join our rapidly growing Modbury team in 2020. He was awarded his CPA in 2014 and became a Director in 2022.

For Nathan, working at Rowe Partners delivers many professional rewards. Naturally he is Xero Certified and Xero Payroll Certified and supports a large portfolio of business clients but the primary motivation is the personal satisfaction he gains from connection with clients and delivering value be they regular business clients or personal tax clients he sees once a year.

Outside of work Nathan’s days are jam packed and focussed on being a great Dad and husband while squeezing in the occasional camping trip, game of footy and an endless list of home reno projects.


Dylan joined Rowe Partners in 2013 as an undergraduate accountant working part-time and studying to complete a Bachelor of Commerce (Accounting) at the University of Adelaide. When he returned to Port Augusta following graduation, he hit the ground running and worked incredibly hard to firmly establish his accounting career. Dylan became a Director of the Rowe Partners business in 2022.

He holds the CPA awarded to him in 2019 and specialises in personal tax, business accounting & advice, Xero and other business tech solutions designed to assist clients. Dylan has a passion to better inform and enable clients to make greater financial decisions.

Dylan enjoys a fast paced, full life outside of work spending time with family and friends, travelling, camping and playing sport. Dylan’s also a diehard supporter of Essendon Football Club.

As a fraud and identity theft and anti-money laundering prevention measure, the Australian Taxation Office (ATO) has introduced a new rule requiring accountants to confirm the identification of their tax clients.

As tax agents, Rowe Partners must now verify the identification of all NEW tax clients BEFORE we can provide tax services. This means that we must ask to physically sight recognized forms of identification.

Existing Rowe Partners tax clients do not need to provide identification unless;

  • details have changed.

  • there is a new representative (in the case of a company or business).

  • we have concerns about the accuracy or validity of the information previously provided.

We are required to verify by sight, 2 separate proof of identity documents as per the ATO verification guidelines.

Before we can do your tax return, we will require;

  • Tax File Number or ABN

  • Photographic ID

  • Current address

  • Date of Birth

  • Written authority from you as the client to act on your behalf in dealings with the ATO

For more information on approved forms of ID see the Australian Tax Practitioners Board Proof of identity requirements

Please be reassured that Rowe Partners will seek to verify only the documentation required to fulfill our legal obligations as "Failure to take appropriate proof of identity steps to verify a client's or individual representative's identity may result in a breach of the Tax Agent Services Act 2009 and disciplinary actions by the TPB."

We are conscious of your right to privacy. We will not retain copies of the identification you show us but will need to record whether or not we have verified your identity.

Can't get in to a face-to-face appointment? No problems. We have you sorted. Just let us know & we will send you a link to our easy to use on-line verification system.

Call 1800 04 7693 asap to make an appointment.

The ATO has earmarked family Family Trusts for greater scrutiny. Why exactly is not yet clear but this may have future implications for some Rowe Partners farming clients who have legitimately set up these ownership structures.

When asked about the ATO’s plans, Patrick Connolly, Partner expressed some concern but said we "...really just need to wait and see what's on the ground after they're done shaking the tree." He says that "...our role as accountants is to make sure we’re on top of any changes to legislation and assist our farming clients to work within the regulatory system to achieve the best results." Patrick pointed out that Rowe Partners accountants understand the role of the ATO and the need to enforce compliance of existing legislation but says that this feels more like the ATO as agenda setter. He says that the ATO are playing law maker and he's not entirely comfortable with it. "These are long held, traditionally accepted tax and accounting practices. Farming is often generational. It’s important to preserve assets for future farmers and ensure the enterprise can provide income often for multiple families, over multiple decades. Some farm kids for example will study away with the intention of returning to the farm. When they do, they bring back new and innovative ideas that improve the business. We need these young people choose farming as a career so returning needs to be a viable option."

If the ATO removes the capacity for accountants to help clients maintain the value of their farms and the capacity to provide income in the future, then it becomes unsustainable and society will ultimately be the loser. Accountants specialising in farming such those at Rowe Partners hold the view that as people walk away from farms that are not returning for the farming families who own them and depend on them, more farms will be acquired by corporations and rural communities will suffer. Patrick says that "...the approach by the ATO feels short sighted but again, we don’t know yet what we’re dealing with. We’re keeping an eye on it and of course, our clients will be the first to know about any changes that are likely to affect them.”

Read all about the topic here in The Stock Journal.

Aussie Farming Facts (source: National Farmers Federation Farmers depend on smart policies that promote their growth, not constrain it.

  • There are approximately 85,483 agricultural businesses in Australia, 99 percent of which are Australian owned and the majority of which are family owned and operated.

  • Australian Agriculture is worth approx. $60 billion to our economy and farm gate output is tipped to exceed $84 billion by 2030.

  • Everyday farmers income is influenced by factors outside their control – the climate and nature (fires, floods, drought, storms, locusts and mice plagues), global market prices, input costs and government policy.

  • As of August 2019, 318,600 people were employed in agriculture, forestry and fisheries which accounted for around 2.5% of the national workforce.

  • Australian farmers produce almost 93 per cent of Australia’s daily domestic food supply.