About Ray Cummings

Whilst most of Ray’s career has been in Chartered Accounting, he also has experience in the legal profession and industry.


As a seasoned business owner, Ray has encountered many of the non tax issue affecting you and your business. Ray combines his business, legal and accounting experience in a pragmatic way to assist you with your business tax needs.


Ray is a skilled presenter, having delivered numerous presentations to various business and professional audiences. He has also often been quoted in business publications such as BRW and AFR and has also appeared on radio and Sky Business News. 



  • Bachelor of Economics
  • Bachelor of Laws
  • Graduate Diploma of Taxation
  • Barrister and Solicitor of Supreme Court of Victoria
  • Chartered Tax Advisor
  • Registered Tax Agent


Professional memberships

  • Australian Institute of Company Directors
  • Institute of Chartered Accountants
  • Tax Institute of Australia


Ray understands tax, understands business and is well placed to advise you on your tax issues.