David Johnston is a director of the Business Advisory division at RSM in Perth. He provides general accounting and taxation advice to a wide range of clients in various industry sectors. Mr Johnston commenced his career in 1989 as an auditor, and was involved in the audit of several listed public companies before transferring his interests to business advisory and taxation. He has significant experience in all areas of taxation including income tax, fringe benefits tax, GST and capital gains tax. Prior to joining RSM in 2000, Mr Johnston was a partner in a medium-sized accounting practice which serviced a broad range of small business clients throughout Western Australia. From 1996 to 2014, he held a position with the Chartered Accountants Australia and New Zealand and was involved with the CA program and the education and training of prospective chartered accountants.