New Zealand

Deloitte

Level 18 Deloitte Centre

Auckland 1010

New Zealand

Tel: +64 9 303 0732

Email: abullot@deloitte.co.nz

Allan Bullot is widely recognized as one of New Zealand's top GST advisers. He has over 20 years of tax experience, for over 15 of which he worked exclusively in GST in both New Zealand and Canada. Allan heads the largest dedicated partner-led GST team in New Zealand.

Allan has advised on GST issues for all major areas of the New Zealand economy, including tourism, manufacturing, retail, healthcare, property, telecommunications and the public sector. He has a particular interest in the financial services sector and has acted as a trusted adviser to many of the biggest organizations in New Zealand financial services. He is heavily involved in drafting submissions to Inland Revenue policy officials relative to many GST issues.

Allan is a joint presenter of the GST course as part of the Masters of Taxation Studies at the University of Auckland and a frequent presenter on GST issues at national and international conferences.

Allan is listed in both the Guide to the World's Leading Tax Advisers and World Tax as a leading tax adviser. World Tax 2013 commented "The (Deloitte New Zeland) team's expertise in indirect taxation matters is exceptional. Allan Bullot is highly regarded by his peers as a leader in this area". Deloitte was also named the New Zealand Indirect Tax Firm of the Year (November 2009), which was the last time that this was awarded in New Zealand.

Allan is a Chartered Accountant. He earned his BCOM / LLB(Hons) from Auckland University.

KPMG in New Zealand

18 Viaduct Harbour Avenue

Auckland 1010

New Zealand

Tel: +64 9 367 5852

Fax: +64 9 367 5871

Email: pcscott@kpmg.co.nz

Website: www.kpmg.co.nz

Peter Scott is a tax partner at KPMG's office in Auckland, New Zealand. Peter leads KPMG's Indirect Tax team in New Zealand and has 18 years of experience advising on tax.

Peter provides indirect tax advice and assistance to a large number of clients across a range of industries. Peter has provided indirect tax advice and carried out indirect tax reviews for a range of different clients including major financial institutions and clients in the property, manufacturing, and service sectors.

Peter's work and experience in indirect tax has included:

• Consideration of indirect tax compliance issues such as the impact of indirect tax on systems, record keeping, and documentation as well as education of key staff and customers on indirect issues.

• Advising clients on best corporate governance around indirect tax risk including management of indirect tax systems and processes.

• Reviewing indirect tax apportionment calculations to maximise indirect tax input claims for providers of financial services.

• Advising on indirect tax planning issues and opportunities.

• Undertaking reviews of indirect tax systems and underlying data to provide assurance in respect of the correct operation of indirect tax systems.

• Providing guidance and assistance in dealing with the Inland Revenue.

• Advising and updating clients on indirect tax changes and assistance with making submissions to the New Zealand government on changes to indirect tax legislation.

Peter speaks regularly on direct tax matters at various special interest seminars and is a guest lecturer at the Commercial Law faculty at the University of Auckland. Peter has also published a number of articles in various publications.