Australia

June 27, 2017

Sanjeev Fernandez
	Deloitte Australia 225 George Street Sydney NSW 2000 Australia Tel: + 61 2 9322 7964 Mobile: +61 0414 367 123 Fax: + 61 02 9255 8653 Email: sanfernandez@deloitte.com.au Website: www.deloitte.com.au Sanjeev Fernandez, Deloitte Australia, is a partner in the indirect tax practice. Sanjeev works across the Sydney and Western Sydney Deloitte offices in New South Wales, and leads the Western Sydney indirect tax practice. Sanjeev has more than 13 years' experience in advising clients on a range of indirect taxes including GST, as well as fuel tax credits and customs and excise. He advises on all aspects of indirect tax planning, compliance and implementation. He is regularly contacted by the Australian Taxation Office on technical matters applying across a range of sectors. Sanjeev is a leading adviser to the public sector, and advises a number of key public sector agencies across Australia. In addition to his public sector practice, he continues to advise on many other areas including real estate, consumer business, M&A and cross-border transactions. Sanjeev holds a bachelor of laws and bachelor of commerce from Macquarie University, as well as a master of laws from the University of Sydney. He has also been admitted as a legal practitioner of the Supreme Court of New South Wales, and is an affiliate of Chartered Accountants Australia and New Zealand. Sanjeev has a reputation for providing innovative and practical indirect tax solutions to his clients. With this focus, Sanjeev and his team have established a proven track record of delivering significant value-added opportunities for clients.

Sanjeev Fernandez

Deloitte Australia

225 George Street

Sydney NSW 2000

Australia

Tel: + 61 2 9322 7964

Mobile: +61 0414 367 123

Fax: + 61 02 9255 8653

Email: sanfernandez@deloitte.com.au

Website: www.deloitte.com.au

Sanjeev Fernandez, Deloitte Australia, is a partner in the indirect tax practice. Sanjeev works across the Sydney and Western Sydney Deloitte offices in New South Wales, and leads the Western Sydney indirect tax practice.

Sanjeev has more than 13 years' experience in advising clients on a range of indirect taxes including GST, as well as fuel tax credits and customs and excise. He advises on all aspects of indirect tax planning, compliance and implementation. He is regularly contacted by the Australian Taxation Office on technical matters applying across a range of sectors.

Sanjeev is a leading adviser to the public sector, and advises a number of key public sector agencies across Australia. In addition to his public sector practice, he continues to advise on many other areas including real estate, consumer business, M&A and cross-border transactions.

Sanjeev holds a bachelor of laws and bachelor of commerce from Macquarie University, as well as a master of laws from the University of Sydney. He has also been admitted as a legal practitioner of the Supreme Court of New South Wales, and is an affiliate of Chartered Accountants Australia and New Zealand.

Sanjeev has a reputation for providing innovative and practical indirect tax solutions to his clients. With this focus, Sanjeev and his team have established a proven track record of delivering significant value-added opportunities for clients.

Gary Funston
	Deloitte Australia 550 Bourke Melbourne 3000 Australia Tel: +61 3 9671 7464 Email: gfunston@deloitte.com.au Website: www.deloitte.com.au Gary Funston, Deloitte Australia, leads the Melbourne indirect tax team. Gary has more than 25 years' experience providing indirect tax services in professional services firms, including more than 15 years as a partner. He advises many of Australia's leading corporate and government clients in all aspects of indirect tax law, including matters that have been successfully litigated in the Federal Court of Australia. He is regularly sought out by the Corporate Tax Association to present to its members on GST and other indirect tax matters. Gary has a bachelor of commerce degree from Melbourne University as well as an MBA from Melbourne Business School. He is a fellow of the Tax Institute, a member of CPA Australia and a member of Chartered Accountants Australia and New Zealand. Gary has a reputation for providing practical and often innovative advice and solutions to clients and working with colleagues from other service lines to deliver optimal, whole-of-firm solutions.

Gary Funston

Deloitte Australia

550 Bourke

Melbourne 3000

Australia

Tel: +61 3 9671 7464

Email: gfunston@deloitte.com.au

Website: www.deloitte.com.au

Gary Funston, Deloitte Australia, leads the Melbourne indirect tax team.

Gary has more than 25 years' experience providing indirect tax services in professional services firms, including more than 15 years as a partner. He advises many of Australia's leading corporate and government clients in all aspects of indirect tax law, including matters that have been successfully litigated in the Federal Court of Australia. He is regularly sought out by the Corporate Tax Association to present to its members on GST and other indirect tax matters.

Gary has a bachelor of commerce degree from Melbourne University as well as an MBA from Melbourne Business School.

He is a fellow of the Tax Institute, a member of CPA Australia and a member of Chartered Accountants Australia and New Zealand.

Gary has a reputation for providing practical and often innovative advice and solutions to clients and working with colleagues from other service lines to deliver optimal, whole-of-firm solutions.

Jon Graham
	Deloitte Australia Grosvenor Place 225 George Street Sydney NSW 2000 Australia Tel: +61 2 9322 7421 Email: jongraham@deloitte.com.au Website: www.deloitte.com Jon Graham, Deloitte Australia, is an indirect tax partner and the chief operating officer for tax. Jon has 28 years of experience advising on global VAT, GST customs duty, excise and fuel tax. He has held a variety of roles during his career, including VAT inspector with the UK's HM Revenue & Customs, in-house VAT manager with Hambros Bank in London, and partner in charge of the indirect tax team for Deloitte Scotland and Northern Ireland. In 1999, Jon was seconded to Australia for two years to assist clients with the implementation of the GST. He returned permanently to Australia in March 2006 and is based in Deloitte Australia's Sydney office. Jon advises across many industry sectors and on all aspects of indirect tax planning and compliance. He has a reputation for providing practical solutions to clients in the field of indirect tax, including alternative dispute resolution with senior levels in tax authorities. Jon has a number of qualifications and memberships, including at the Taxation Institute of Australia, the Chartered Accountants Australia and New Zealand, the UK Institute of Taxation, and the UK Association of Taxation Technicians.

Jon Graham

Deloitte Australia

Grosvenor Place

225 George Street

Sydney NSW 2000

Australia

Tel: +61 2 9322 7421

Email: jongraham@deloitte.com.au

Website: www.deloitte.com

Jon Graham, Deloitte Australia, is an indirect tax partner and the chief operating officer for tax.

Jon has 28 years of experience advising on global VAT, GST customs duty, excise and fuel tax. He has held a variety of roles during his career, including VAT inspector with the UK's HM Revenue & Customs, in-house VAT manager with Hambros Bank in London, and partner in charge of the indirect tax team for Deloitte Scotland and Northern Ireland.

In 1999, Jon was seconded to Australia for two years to assist clients with the implementation of the GST. He returned permanently to Australia in March 2006 and is based in Deloitte Australia's Sydney office.

Jon advises across many industry sectors and on all aspects of indirect tax planning and compliance. He has a reputation for providing practical solutions to clients in the field of indirect tax, including alternative dispute resolution with senior levels in tax authorities.

Jon has a number of qualifications and memberships, including at the Taxation Institute of Australia, the Chartered Accountants Australia and New Zealand, the UK Institute of Taxation, and the UK Association of Taxation Technicians.

John Koutsogiannis
	Deloitte Australia Grosvenor Place 225 George Street Sydney, NSW 2000 Australia Tel: +61 2 9322 7419 Email: jkoutsogiannis@deloitte.com.au Website: www.deloitte.com.au John Koutsogiannis, Deloitte Australia, is the partner in charge of the indirect tax team, which includes approximately 75 dedicated indirect tax specialists, 11 of whom are partners. John is a recognised professional and thought leader in matters related to government, cross-border transactions, real estate and other industries. He advises clients on all aspects of GST/VAT planning and compliance. He is regularly consulted by central agencies and the Australian Taxation Office on GST technical matters. John and his team have established a reputation for providing innovative and practical indirect tax solutions to clients, including obtaining significant GST refunds through value added opportunities and negotiating such refunds with the tax authorities at the most senior level. John is also experienced in providing consultancy and expert services, assisting clients with disputes. John has a number of qualifications and memberships. He regularly participates at forums for the Institute of Chartered Accountants (ICAA), the Australian Society of CPAs and the Taxation Institute of Australia. He is a member of the GST sub-committees for both the ICAA and Property Council of Australia, where he actively debates GST matters related to technical and compliance issues.

John Koutsogiannis

Deloitte Australia

Grosvenor Place

225 George Street

Sydney, NSW 2000

Australia

Tel: +61 2 9322 7419

Email: jkoutsogiannis@deloitte.com.au

Website: www.deloitte.com.au

John Koutsogiannis, Deloitte Australia, is the partner in charge of the indirect tax team, which includes approximately 75 dedicated indirect tax specialists, 11 of whom are partners.

John is a recognised professional and thought leader in matters related to government, cross-border transactions, real estate and other industries. He advises clients on all aspects of GST/VAT planning and compliance. He is regularly consulted by central agencies and the Australian Taxation Office on GST technical matters.

John and his team have established a reputation for providing innovative and practical indirect tax solutions to clients, including obtaining significant GST refunds through value added opportunities and negotiating such refunds with the tax authorities at the most senior level. John is also experienced in providing consultancy and expert services, assisting clients with disputes.

John has a number of qualifications and memberships. He regularly participates at forums for the Institute of Chartered Accountants (ICAA), the Australian Society of CPAs and the Taxation Institute of Australia. He is a member of the GST sub-committees for both the ICAA and Property Council of Australia, where he actively debates GST matters related to technical and compliance issues.

Jonathon Leek
	Deloitte Australia Tower 2 Brookfield Place 123 St Georges Terrace Perth WA 6000 Australia Tel: +61 8 9365 7960 Fax: +61 8 9365 7001 Email: joleek@deloitte.com.au Website: www.deloitte.com Jonathon Leek, Deloitte Australia, is a partner in the Deloitte legal team in Perth. He is a barrister and solicitor with more than 20 years of experience in Sydney and Perth, including 17 years as a partner in leading law firms and as a barrister at the independent bar. Jonathon provides direct and indirect tax advice to clients ranging from large Australian and multinational corporations to high wealth individuals and families on the full range of corporate, commercial, and financial transactions and projects. He has extensive knowledge and experience of obtaining tax rulings, managing tax audits and risk reviews, objecting against assessments, alternative dispute resolution, negotiating settlements, and appealing to courts and tribunals. His clients operate in broad range of industries including energy, resources, real estate, infrastructure, financial services, media, communications and technology. Jonathon is an honorary fellow of the University of Western Australia, where he lectures in postgraduate tax law. He is a member of the Tax Institute's Western Australian State Council and chair of its WA Technical Committee. He has been recognised as one of Australia's leading tax lawyers in a number of client and peer surveys over many years. Jonathon holds Bachelor of Economics and Bachelor of Laws degrees from Macquarie University and a Master of Laws degree from the University of Sydney. He also holds postgraduate qualifications in applied finance and international business law and is a chartered tax adviser.

Jonathon Leek

Deloitte Australia

Tower 2 Brookfield Place

123 St Georges Terrace

Perth WA 6000

Australia

Tel: +61 8 9365 7960

Fax: +61 8 9365 7001

Email: joleek@deloitte.com.au

Website: www.deloitte.com

Jonathon Leek, Deloitte Australia, is a partner in the Deloitte legal team in Perth. He is a barrister and solicitor with more than 20 years of experience in Sydney and Perth, including 17 years as a partner in leading law firms and as a barrister at the independent bar.

Jonathon provides direct and indirect tax advice to clients ranging from large Australian and multinational corporations to high wealth individuals and families on the full range of corporate, commercial, and financial transactions and projects. He has extensive knowledge and experience of obtaining tax rulings, managing tax audits and risk reviews, objecting against assessments, alternative dispute resolution, negotiating settlements, and appealing to courts and tribunals. His clients operate in broad range of industries including energy, resources, real estate, infrastructure, financial services, media, communications and technology.

Jonathon is an honorary fellow of the University of Western Australia, where he lectures in postgraduate tax law. He is a member of the Tax Institute's Western Australian State Council and chair of its WA Technical Committee. He has been recognised as one of Australia's leading tax lawyers in a number of client and peer surveys over many years.

Jonathon holds Bachelor of Economics and Bachelor of Laws degrees from Macquarie University and a Master of Laws degree from the University of Sydney. He also holds postgraduate qualifications in applied finance and international business law and is a chartered tax adviser.

Amelia O’Rourke
	Deloitte Australia Grosvenor Place 225 George Street Sydney NSW 2000 Australia Tel: +61 2 9322 7339 Email: aorourke@deloitte.com.au Website: www.deloitte.com.au Amelia O'Rourke, Deloitte Australia, is a director in the indirect tax practice. She has almost 20 years of experience advising on indirect taxes and has held a variety of consulting, corporate, and government roles over the course of her career. Amelia advises large corporate clients on all aspects of GST across a range of industry sectors. She is particularly recognised for her depth of financial services knowledge, having previously worked for five years as an in-house GST adviser for two of Australia's largest financial institutions. Amelia has extensive experience in interactions with revenue authorities, including audit defence and dispute resolution. She is regularly consulted by the Commissioner of Taxation on GST technical matters and is an external member of the Australian Taxation Office's public advice and guidance panel. Amelia began her career in the Australian Taxation Office, where she was a member of the original team that designed and drafted Australia's GST legislation. She has performed the role of assistant commissioner responsible for liaison between the Australian Taxation Office, Treasury and the Parliament. She has also worked in the Assistant Treasurer's office and in the Treasury's indirect tax policy group.

Amelia O’Rourke

Deloitte Australia

Grosvenor Place

225 George Street

Sydney NSW 2000

Australia

Tel: +61 2 9322 7339

Email: aorourke@deloitte.com.au

Website: www.deloitte.com.au

Amelia O'Rourke, Deloitte Australia, is a director in the indirect tax practice. She has almost 20 years of experience advising on indirect taxes and has held a variety of consulting, corporate, and government roles over the course of her career.

Amelia advises large corporate clients on all aspects of GST across a range of industry sectors. She is particularly recognised for her depth of financial services knowledge, having previously worked for five years as an in-house GST adviser for two of Australia's largest financial institutions.

Amelia has extensive experience in interactions with revenue authorities, including audit defence and dispute resolution. She is regularly consulted by the Commissioner of Taxation on GST technical matters and is an external member of the Australian Taxation Office's public advice and guidance panel.

Amelia began her career in the Australian Taxation Office, where she was a member of the original team that designed and drafted Australia's GST legislation. She has performed the role of assistant commissioner responsible for liaison between the Australian Taxation Office, Treasury and the Parliament. She has also worked in the Assistant Treasurer's office and in the Treasury's indirect tax policy group.

Kevin O’Rourke
	Deloitte Australia Grosvenor Place 225 George Street Sydney NSW 2000 Australia Tel: +61 2 8260 4509 Email: korourke@deloitte.com.au Website: www.deloitte.com.au Kevin O'Rourke, Deloitte Australia, is a partner in the indirect tax practice in Sydney and has 35 years of taxation experience in both the public and private sector. He currently advises major corporate clients on all aspects of GST. Kevin has a number of leading roles within the tax profession. He is co-chair of the ATO's GST stewardship group, chair of the indirect tax committee for Chartered Accountants Australia and New Zealand, and is a member of the taxation committee of the Law Council of Australia. He has pioneered the use of data analytics in large-scale GST reviews throughout the Asia-Pacific region resulting in substantial process improvements for clients. Kevin is a solicitor of the Supreme Court of NSW and of the High Court of Australia, and is an experienced tax litigator. He holds a Master of Laws degree and a Bachelor of Arts degree from the University of Queensland.

Kevin O’Rourke

Deloitte Australia

Grosvenor Place

225 George Street

Sydney NSW 2000

Australia

Tel: +61 2 8260 4509

Email: korourke@deloitte.com.au

Website: www.deloitte.com.au

Kevin O'Rourke, Deloitte Australia, is a partner in the indirect tax practice in Sydney and has 35 years of taxation experience in both the public and private sector. He currently advises major corporate clients on all aspects of GST.

Kevin has a number of leading roles within the tax profession. He is co-chair of the ATO's GST stewardship group, chair of the indirect tax committee for Chartered Accountants Australia and New Zealand, and is a member of the taxation committee of the Law Council of Australia.

He has pioneered the use of data analytics in large-scale GST reviews throughout the Asia-Pacific region resulting in substantial process improvements for clients.

Kevin is a solicitor of the Supreme Court of NSW and of the High Court of Australia, and is an experienced tax litigator.

He holds a Master of Laws degree and a Bachelor of Arts degree from the University of Queensland.

Jonathan Paul
	Deloitte Australia Level 25 & 26, Riverside Centre Brisbane QLD 4000 Australia Tel: +61 7 3308 7209 Email: jopaul@deloitte.com.au Website: www.deloitte.com.au Jonathan Paul, Deloitte Australia, leads the indirect taxes group in Brisbane. Jonathan started his career in Deloitte UK's London office. In early 2000, with the introduction of the GST in full swing, he moved to Australia. Jonathan has more than 17 years' experience advising some of Australia's largest companies, as well as international and government clients on all aspects of GST. He has extensive experience managing ATO audits and has helped clients with systems and compliance reviews. Jonathan's focus areas include international trade, energy and resources, e-commerce and providing GST advice to companies involved in acquisitions, divestments and IPOs. Jonathan's experience also covers other areas of indirect taxes including customs and fuel tax credits including risk management, compliance, due diligences, tax audits and dispute resolution with the Australian Taxation Office. Jonathan has a number of qualifications and memberships including the Chartered Accountants Australia and New Zealand (CAANZ) and the Taxation Institute of Australia.

Jonathan Paul

Deloitte Australia

Level 25 & 26, Riverside Centre

Brisbane QLD 4000

Australia

Tel: +61 7 3308 7209

Email: jopaul@deloitte.com.au

Website: www.deloitte.com.au

Jonathan Paul, Deloitte Australia, leads the indirect taxes group in Brisbane.

Jonathan started his career in Deloitte UK's London office. In early 2000, with the introduction of the GST in full swing, he moved to Australia. Jonathan has more than 17 years' experience advising some of Australia's largest companies, as well as international and government clients on all aspects of GST.

He has extensive experience managing ATO audits and has helped clients with systems and compliance reviews. Jonathan's focus areas include international trade, energy and resources, e-commerce and providing GST advice to companies involved in acquisitions, divestments and IPOs.

Jonathan's experience also covers other areas of indirect taxes including customs and fuel tax credits including risk management, compliance, due diligences, tax audits and dispute resolution with the Australian Taxation Office.

Jonathan has a number of qualifications and memberships including the Chartered Accountants Australia and New Zealand (CAANZ) and the Taxation Institute of Australia.

André Spnovic
	Deloitte Australia Brisbane Australia Tel: +61 7 3308 7080 Email: aspnovic@deloitte.com.au Website: www.deloitte.com.au André Spnovic, Deloitte Australia, is a partner in the Brisbane indirect tax team. André is an Australian indirect taxes professional with more than 21 years of experience as a reputable adviser across a range of indirect taxes. André's primary areas of extensive experience are in GST, Australia-wide stamp duties and fuel tax credits, although he also advises on wine equalisation taxes (WET), luxury car taxes (LCT), and customs and excise duties. André provides transaction advisory, Australian Taxation Office dispute resolution, indirect tax risk management and compliance support to a range of clients across all industries, particularly in the small to medium enterprise (SME) market, and has forged a reputation for developing and providing timely, practical and innovative solutions to his clients. He also regularly presents at Tax Institute and ICAA events and is fortunate to also count a number of legal and accounting firms as part of his recurring client base given his specific proficiency and experience in the application of GST in the real property, retail/consumer business, travel and tourism, and gaming industries.

André Spnovic

Deloitte Australia

Brisbane

Australia

Tel: +61 7 3308 7080

Email: aspnovic@deloitte.com.au

Website: www.deloitte.com.au

André Spnovic, Deloitte Australia, is a partner in the Brisbane indirect tax team.

André is an Australian indirect taxes professional with more than 21 years of experience as a reputable adviser across a range of indirect taxes. André's primary areas of extensive experience are in GST, Australia-wide stamp duties and fuel tax credits, although he also advises on wine equalisation taxes (WET), luxury car taxes (LCT), and customs and excise duties.

André provides transaction advisory, Australian Taxation Office dispute resolution, indirect tax risk management and compliance support to a range of clients across all industries, particularly in the small to medium enterprise (SME) market, and has forged a reputation for developing and providing timely, practical and innovative solutions to his clients.

He also regularly presents at Tax Institute and ICAA events and is fortunate to also count a number of legal and accounting firms as part of his recurring client base given his specific proficiency and experience in the application of GST in the real property, retail/consumer business, travel and tourism, and gaming industries.

Michael Towler
	Deloitte Australia Brookfield Place Tower 2 123 St Georges Terrace Perth 6000 Australia Tel: +61 8 9365 7140 Email: mitowler@deloitte.com.au Website: www.deloitte.com.au Michael Towler, Deloitte Australia, is an indirect tax partner with more than 26 years of experience and leads the indirect tax practice in Perth. Michael's experience covers a range of indirect taxes including GST, VAT, customs, and fuel tax credits including risk management, compliance, due diligences and reporting matters, tax audits and dispute resolution with the Australian Taxation Office. Michael's clients have included domestic and international clients from a wide variety of industries, but he has a particular focus on indirect tax matters relevant to the mining and oil and gas sectors across GST/VAT, and fuel tax credit schemes. Before joining Deloitte in Australia in 1999, Michael held a VAT consulting role in London, UK after several years as a VAT officer with HM Revenue and Customs. Michael is a member of the Institute of Chartered Accountants Australia.

Michael Towler

Deloitte Australia

Brookfield Place Tower 2

123 St Georges Terrace

Perth 6000

Australia

Tel: +61 8 9365 7140

Email: mitowler@deloitte.com.au

Website: www.deloitte.com.au

Michael Towler, Deloitte Australia, is an indirect tax partner with more than 26 years of experience and leads the indirect tax practice in Perth.

Michael's experience covers a range of indirect taxes including GST, VAT, customs, and fuel tax credits including risk management, compliance, due diligences and reporting matters, tax audits and dispute resolution with the Australian Taxation Office.

Michael's clients have included domestic and international clients from a wide variety of industries, but he has a particular focus on indirect tax matters relevant to the mining and oil and gas sectors across GST/VAT, and fuel tax credit schemes.

Before joining Deloitte in Australia in 1999, Michael held a VAT consulting role in London, UK after several years as a VAT officer with HM Revenue and Customs.

Michael is a member of the Institute of Chartered Accountants Australia.

Justin Ward
	Deloitte Australia 550 Bourke Street Melbourne VIC 3000 Australia Tel: +61 3 9671 6184 Email: jusward@deloitte.com.au Website: www.deloitte.com Justin Ward, Deloitte Australia, has 20 years of professional services experience advising on indirect tax matters primarily in Australia and also in the United Kingdom. Justin provides advice on all aspects of GST and indirect tax (e.g. customs, fuel tax, luxury car tax) and assists clients in the private and public sectors. He represents clients subject to Australian Taxation Office audits and reviews and has experience resolving taxpayer disputes/industry issues via alternative dispute resolution. Justin has developed a working knowledge of various industry sectors, including financial services, property and infrastructure, and energy and natural resources. He has gained hands-on experience from long-term client in-house secondments, which has enabled him to advise on the practical implications associated with the implementation of advice and improving internal governance and control frameworks. He is a chartered accountant and chartered tax adviser and contributes to member events and conferences operated by the Institute of Chartered Accountants and Taxation Institute of Australia.

Justin Ward

Deloitte Australia

550 Bourke Street

Melbourne VIC 3000

Australia

Tel: +61 3 9671 6184

Email: jusward@deloitte.com.au

Website: www.deloitte.com

Justin Ward, Deloitte Australia, has 20 years of professional services experience advising on indirect tax matters primarily in Australia and also in the United Kingdom.

Justin provides advice on all aspects of GST and indirect tax (e.g. customs, fuel tax, luxury car tax) and assists clients in the private and public sectors. He represents clients subject to Australian Taxation Office audits and reviews and has experience resolving taxpayer disputes/industry issues via alternative dispute resolution.

Justin has developed a working knowledge of various industry sectors, including financial services, property and infrastructure, and energy and natural resources. He has gained hands-on experience from long-term client in-house secondments, which has enabled him to advise on the practical implications associated with the implementation of advice and improving internal governance and control frameworks.

He is a chartered accountant and chartered tax adviser and contributes to member events and conferences operated by the Institute of Chartered Accountants and Taxation Institute of Australia.

David Ware
	Deloitte Australia 550 Bourke Street Melbourne VIC 3000 Australia Tel: +61 3 9671 7518 Email: dware@deloitte.com.au Website: www.deloitte.com David Ware, Deloitte Australia, leads the Australian customs and global trade team and is part of the Deloitte Asia Pacific customs & global trade team. He advises multinationals and Australia's leading companies across all sectors and on all aspects of customs and global trade law (including import, export, and excise). David has worked in Big 4 firms for more than 15 years. He has worked both in Australia and in the US, where he worked for three years in the Deloitte US customs and global trade team. David was responsible for the development of the Deloitte Australia customs data analytics software, customs radar. This software identifies customs opportunities and risks for importers through sophisticated data analytics. Following the success of customs radar in Australia, David has led the global roll-out of global trade radar, Deloitte's new global customs data analytics software. Global trade radar allows users to gain insights and identify customs risks and savings opportunities for multiple countries, all in one online dashboard. David has a bachelor of law (honours) and a bachelor of commerce from the University of Queensland as well as a graduate diploma in legal practice from the College of Law. David has also been admitted as a legal practitioner of the Supreme Court of New South Wales and is a member of the Law Council of Australia Customs and the International Trade Committee. David has a reputation in the market for providing practical and innovative customs and global trade solutions to clients.

David Ware

Deloitte Australia

550 Bourke Street

Melbourne VIC 3000

Australia

Tel: +61 3 9671 7518

Email: dware@deloitte.com.au

Website: www.deloitte.com

David Ware, Deloitte Australia, leads the Australian customs and global trade team and is part of the Deloitte Asia Pacific customs & global trade team. He advises multinationals and Australia's leading companies across all sectors and on all aspects of customs and global trade law (including import, export, and excise). David has worked in Big 4 firms for more than 15 years. He has worked both in Australia and in the US, where he worked for three years in the Deloitte US customs and global trade team.

David was responsible for the development of the Deloitte Australia customs data analytics software, customs radar. This software identifies customs opportunities and risks for importers through sophisticated data analytics. Following the success of customs radar in Australia, David has led the global roll-out of global trade radar, Deloitte's new global customs data analytics software. Global trade radar allows users to gain insights and identify customs risks and savings opportunities for multiple countries, all in one online dashboard.

David has a bachelor of law (honours) and a bachelor of commerce from the University of Queensland as well as a graduate diploma in legal practice from the College of Law. David has also been admitted as a legal practitioner of the Supreme Court of New South Wales and is a member of the Law Council of Australia Customs and the International Trade Committee. David has a reputation in the market for providing practical and innovative customs and global trade solutions to clients.