Stephen Tomlinson LL.B.(Hons)    B.Com.   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 an LL.B. (1st class honours) and B.Com. 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 member of the New Zealand Law Society taxation committee and the Auckland District Law Society trust law committee. He 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.    B.Com.   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 an LL.B. and a B.Com. from the University of Canterbury. Susan has over 25 years' experience providing specialist tax advice for corporate clients, small businesses, high net worth individuals, and other professional advisers.   Susan 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, webinars and seminars, both for in-house training and for external training presented to other professional advisers.   Susan can be contacted on susan@tomlinsonlaw.co.nz.       Harry Waddell LL.B.    M.Com.(Hons)   Harry Waddell is a senior associate at Tomlinson Law. Prior to joining Tomlinson Law, Harry worked as a senior tax manager in an international accounting firm.   Harry has an LL.B. and a M.Com. (1st class honours) from the University of Canterbury and is a full member of CA ANZ. Harry is currently studying for a PhD part-time at the University of Canterbury, and has published a number of articles on domestic tax issues.   Harry has worked with clients in a range of industries including retirement villages/aged care, agriculture, mining, property, manufacturing, shipping, and infrastructure. Harry has experience in preparing and presenting training sessions through teaching at the University of Canterbury and through facilitating the CA Program. He is also a committee member of Young IFA Network (YIN).   Harry can be contacted on harry@tomlinsonlaw.co.nz.