Fox Galleries presents exhibitions of modern and contemporary art, with a focus on work that is conceptually driven and visually compelling.Based locally and internationally, our artists engage with what it means to be Australian today through tenacious practices embedded in the shifting cultural landscapes of our increasingly visual world.Michael Fox established Fox Galleries in Brisbane in 1998, and it became the first commercial space in Australia to exhibit lowbrow and street art. He closed the gallery in 2007 when he was appointed as the Queensland Curator of Joel Fine Art. He relocated to Melbourne in 2009 to commence his boutique consultancy firm Michael Fox Arts Accountant & Valuer.Fox has observed the evolution of the commercial gallery sector, and the experience of art itself, for over two decades. With concern for art’s vital role in society, Fox Galleries was founded to meaningfully contribute to the dialogue through high calibre exhibitions and publications rooted in an art historical context.

Michael has been assisting artists manage their tax affairs since the 1990's. It is a very specialised field of knowledge encompassing business taxation, GST, cultural gifts and income averaging to name a few areas. Michael combines an interest in the primary market (gallery exhibitions) with a knowledge of the secondary market (auctions). He understands that there often is a disconnect between the two markets, but that artists have to establish a record of sale at auction over time to assist the viability of their practice.For collectors, Michael can assist with a wide range of valuations for the purposes of insurance, estate planning, matrimonial reasons and to transfer artworks out of super funds. He ensures that his valuation reports comply with international valuation standards and keeps up to date through his membership with the Auctioneers and Valuers Association of Australia. In 2013 Michael presented a paper to the AVAA National Conference on the super art laws.Michael has extensive business accountancy experience. His first engagement as a tax accountant involved primary producers, which provided Michael with an insight into how income averaging works for artists. Michael has worked with medical professionals, restaurants, the construction industry and many varied businesses.He is a specialist in superannuation, particularly the operation of transition to retirement income streams (TRIS) and account based pensions (ABPs) for super funds in the pension phase of their operations; super guarantee issues; concessional and non-concessional caps; and the treatment of artwork investment by super funds. Michael also has an extensive knowledge of tax structures, such as family trusts and companies.