
Kevin Lo
Associate Director
Hall Chadwick
Taxation
11 June 2026

Starting 1 July 2026, a new tax will apply to the earnings of individuals with a Total Superannuation Balance exceeding $3 million. The attached guide outlines the key features of this legislation, including the transitional Capital Gains Tax (CGT) relief, and highlights critical steps you should consider taking before 30 June 2026 to prepare.
We highly recommend reviewing the guide to understand how these changes might impact your current investment strategy.
If you have any questions or would like to discuss how Division 296 affects your specific circumstances, please don’t hesitate to reach out to your Hall Chadwick contact.
Traditionally our industry has relied on a close-knit team of specialists. Here are a few of the people involved.

Associate Director

Associate Director
With over 15 years of experience in public practice, Kevin Lo specialises in comprehensive tax and business advisory services to high-net-worth individuals, SMEs and large international corporations. His expertise spans a wide range of areas supporting local and overseas businesses, as well as foreign tax residents, including corporate and individual clients. Kevin also provides consulting services on business establishment, development and tax matters related to international agreements and transactions between related parties.
Throughout his career, Kevin has worked across a diverse range of industries. His insights and knowledge make him a valuable resource for businesses navigating the complexities of tax compliance and strategy.
Kevin has delivered webinars for CPA Australia aimed at international members. These presentations focused on property, taxation and the broader implications of residency in Australia reflecting his commitment to sharing best practices in taxation.
Driven by the desire to help clients achieve business success, Kevin builds long-term relationships based on integrity and support. Fluent in Cantonese and Mandarin, he connects with a diverse range of clients, enhancing his advisory capabilities.
Fellow of Australian Society of Certified Practising Accountants (FCPA)
Fellow of Hong Kong Institute of Certified Public Accountants (FHKICPA)
Graduate Diploma of Applied Finance
Tax Compliance and Business Advice
Structuring Advice: International and Local
Foreign Entity Establishment
Double Tax Agreements (DTAs)
International Related-Party Transactions
Agriculture
Biotechnology
Medical and Pharmaceutical
Education
Land development and Construction
Hospitality

Partner

Partner
Steven is dedicated to maintaining a high standard of service that enables clients to operate effectively and achieve their business goals.
With extensive expertise in external and internal audit and assurance services, as well as taxation and business solutions, Steven supports a diverse range of industries, associations, cooperatives and trusts -covering both incorporated and unincorporated entities.
Steven manages and mentors a skilled team of auditors, guiding them to navigate statutory obligations while identifying opportunities to enhance client effectiveness. His commitment ensures that clients not only meet compliance requirements but also thrive in their respective markets.
Working across Australia, Europe, Asia and North America, Steven possesses a deep understanding of international taxation requirements. He focuses on building strong relationships with client stakeholders to facilitate long-term growth and success.
In addition to his client work, Steven holds multiple board positions including being an active world board member of the PrimeGlobal association.
Member of the Australian Society of Certified Practising Accountants (CPA)
Registered Company Auditor
Masters Business/Commerce, General (RMIT)
Master of Professional Accounting, Accounting & Finance (RMIT)
Bachelor of Commerce (RMIT)
Pharmaceutical
Hospitality
Manufacturing
Retail & Grocery
Not for Profit
Australian Financial Services
Property & Construction
Infrastructure
FinTech
Blockchain & Digital Assets
Statutory Audit
Internal Audit
AFSL Audit
Trust Account Audit
Digital Asset Audit
Taxation & Business Services
Agreed-upon Procedures
Prospectuses
Expert Reports
Independent Accountant Reports
Due Diligence: Takeovers & Acquisition

GST Specialist

GST Specialist
John Haig is a leading member of our GST Advisory specialist team. He is a highly experienced advisor and tax agent specialising in complex issues in GST, wine tax and luxury car tax as well as supporting clients whilst they are undergoing and ATO audit.
He has advised many clients and their advisors, delivered numerous presentations and authored various papers on the major issues in GST, which inevitably involves a strong focus on real property transactions.
John is a former Director of Price Waterhouse and SLA Partners (antecedent of Hall Chadwick Melbourne). He was with the Australian Taxation Office for 17 years in sales tax. He is a longstanding Fellow of the Tax Institute, a long-serving member of the indirect taxes sub-committee of the Institute of Chartered Accountants in Australia and New Zealand and a CPA.
The 5th Annual GST Symposium 2016
GST: 2014 In Review Paper, The Tax Institute
GST: 2014 In Review Presentation, The Tax Institute
Submission to GST Administration Draft Legislation and Exposure Draft 2009
Member of the Australian Society of Certified Practising Accountants (CPA)
Fellow of The Tax Institute (FTI)
GST
Wine Tax
Luxury Car Tax
Advocacy
Real Property Transactions