Stephen Tomlinson LL.B.(Hons) BCom.   Stephen Tomlinson is the principal of Tomlinson Law. Prior to establishing Tomlinson Law, Stephen was a founding partner of Tomlinson Paull. He has also worked at Denham Martin & Associates and Minter Ellison Rudd Watts as a taxation solicitor.   Stephen has a B.Com. and an LL.B. (1st class honours) from the University of Canterbury, and was a joint recipient of the Canterbury District Law Society’s gold medal in law. Stephen lectured in taxation, finance and business law at the University of Canterbury. He has published a number of articles on international and domestic tax issues, and is a well-known presenter of taxation and trust seminars.   Stephen is a past convenor of the New Zealand Law Society taxation committee and was runner up in the CCH Tax Lawyer of the Year category at the 2011 and 2012 New Zealand Law Awards.   Stephen can be contacted on stephen@tomlinsonlaw.co.nz.       Susan Ballantyne LL.B. BCom.   Susan Ballantyne is a senior associate at Tomlinson Law. Prior to joining Tomlinson Law, Susan provided tax advice for a leading training and publishing organisation. Susan has previously worked as a tax manager in an international accounting firm.   Susan has over 14 years' experience providing specialist tax advice for corporate clients, small businesses, high net worth individuals, and other professional advisers. She has extensive experience in providing advice on a wide range of tax issues, including the tax treatment of land transactions, GST issues, employer taxation, and the taxation of trusts, partnerships and look-through companies.   Susan has experience in preparing and presenting training sessions and seminars, both for in-house training and for external seminars presented to other professional advisers.   Susan can be contacted on susan@tomlinsonlaw.co.nz.