Australia

550 Bourke

Melbourne 3000

Australia

Tel: +61 3 9671 7464

Email: gfunston@deloitte.com.au

Website: www.deloitte.com.au

Gary Funston leads the Melbourne indirect tax practice of Deloitte Australia.

Gary has 25 years' experience providing indirect tax services in professional services firms, including 14 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, including at the 2013 CTA Tax Convention where he was the only external indirect tax adviser invited to present.

Gary has a bachelor of commerce degree from Melbourne University as well as an MBA from Melbourne Business School. He is a member of the Tax Institute, CPA Australia and an affiliate of the Institute of Chartered Accountants in Australia.

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.

Grosvenor Place

225 George Street

Sydney NSW 2000

Australia

Tel: +61 2 9322 7421

Email: jongraham@deloitte.com.au

Website: www.deloitte.com.au

Jon Graham is the partner in charge of the indirect tax practice at Deloitte Australia, a team of about 70 dedicated indirect tax specialists, including nine partners.

Jon has 25 years' experience advising on global VAT and GST matters. He has held a variety of roles during his career, including VAT inspector with UK Revenue & Customs, in-house VAT manager with a financial institution in London, and partner in charge of Deloitte's indirect tax practice in 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's Sydney office.

Jon advises across many industry sectors, but remains a recognised expert and thought leader in the global financial services sector. He advises on all aspects of GST/VAT planning and compliance, including retail and investment banks, general and life insurance companies, fund managers, venture capital businesses and providers to those sectors such as information technology and telecommunications businesses.

Jon and his team have a reputation for providing innovative and practical solutions to clients in the field of indirect tax, including negotiating with the tax authorities at a senior level. Jon is also very experienced in assisting clients with disputes through alternative dispute resolution and litigation.

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

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 is the partner in charge of the New South Wales indirect tax practice of Deloitte Australia. His team comprises about 30 indirect tax specialists, including five partners.

John is a recognised expert and thought leader in matters related to government, cross-border transactions and real estate, as well as 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 in seminars for the Institute of Chartered Accountants in Australia (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.

Grosvenor Place

225 George Street

Sydney, NSW 2001

Australia

Tel: +61 2 9322 3482

Email: rmuir@deloitte.com.au

Website: www.deloitte.com.au

Rodger is a partner in the Deloitte Australia New South Wales indirect tax practice, and works closely with the other seven indirect tax partners and the about 70 staff across the Australian firm.

He has more than 28 years' experience of working with GST in Australia and New Zealand, and has been a partner of international accounting firms since 1988. In 1999 he moved to Australia to assist with the introduction of GST and has been in practice as an indirect tax consulting partner since.

Rodger has provided a wide range of GST advisory services to both corporate and government clients, and has significant experience in the financial services and government sectors. This experience includes system and process review, Australian Taxation Office interaction, apportionment methodology innovation and review, the application of analytics within the GST environment, and complex transactions. He has also worked intensively on M&A, from due diligence and transaction structuring on acquisition, to day to day GST compliance matters post-acquisition, and GST considerations on disposal.

Rodger has also presented extensively at conferences and public forums, and conducted numerous training sessions in different jurisdictions on a variety of aspects of tax. He is a member of the New Zealand Institute of Chartered Accountants and the Institute of Chartered Accountants in 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 leads the Deloitte Australia indirect taxes group in Brisbane and sits on the Institute of Chartered Accountants in Australia (ICAA) GST sub-committee.

Jonathan started his career in Deloitte's London office. In early 2000, with the introduction of the GST in full swing, he moved to Australia. Jonathan has more than 14 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 Australian Taxation Office audits and has helped clients with systems and compliance reviews. Jonathan's focus areas include international trade, energy and resources, ecommerce and providing GST advice to companies involved in acquisitions, divestments and initial public offerings.

Grosvenor Place

225 George Street

Sydney NSW 2001

Australia

Tel: +61 2 9322 7501

Email: stephentobias@deloitte.com.au

Website: www.deloitte.com.au

Stephen is a partner in Deloitte Australia's indirect tax practice in Sydney.

He has 20 years of experience in professional practice advising on all aspects of indirect tax planning and compliance in a variety of industries including retail, telecommunications, financial services, public sector, energy and natural resources. He has more than two years' experience working as an adviser in London on pan-European M&A transactions and VAT reviews.

Stephen advised major clients on the implementation of GST in Australia. He has managed many GST review engagements to assess the adequacy of existing processes and controls and technical compliance with the GST law.

Stephen has extensive experience in preparing ruling requests and submissions to the Australia Taxation Office (ATO) and Treasury on behalf of clients and industry bodies.

Stephen has previously been a member of the ATO's GST consultative committees (on e-commerce, telecommunications and tourism) and attended OECD discussions on international VAT/GST issues, so he is adept in dealing with tax authorities and government on industry and technical issues.

Woodside Plaza, Level 14

240 St Georges Terrace

Perth WA 6000

Australia

Tel: +61 8 9365 7140

Email: mitowler@deloitte.com.au

Website: www.deloitte.com.au

Michael is an indirect tax partner with more than 25 years of experience and leads the Deloitte Australia 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 after several years as a VAT officer with HM Revenue & Customs.

Michael's memberships include the Institute of Chartered Accountants in Australia.