Hi, thanks for your initial email, it was very nice hearing from you, I was wondering what you were up to. It is great you are doing traveling, I have always wished I did that before I settled into work. I would love to travel through Europe, so you must take some good notes for me.

I am still in Sydney and think I will be here for another year or two. I am definitely coming back to Perth this Xams and probably in March 05 as well.

My only good news is that last Friday I found out I passed my second last module of CA program. That module was the hardest thing I have ever done and it was so bad, I assumed I failed and was getting for a supplementary exam in Sept. But when I checked my results on Friday, surprisingly I got through. I must have been close. Now I just have a final module because I did not bother enrolling into it as I assumed I failed, I now have a nice break till next year. Anyway without like a complete nard, I shall stop talking about it.

So where else you traveling to? When are you going home. I am planning to take a few weeks break in Easter�I can't hardly wait! Speaking of which, I better book tickets to Perth in Xams, I think it will go fairly quickly.

PS: re senior consultant thing, it is fairly new, only started from 1 July this year, no big deal though, just lots more work and they expect to do some "real" work from now on.

Christina

-----Original Message-----
From: Trisha Farnan [mailto:[email protected]] Sent: Thursday, 5 August 2004 19:05 To: [email protected] Subject: RE: Still there?

Wow, you're a senior consultant! That's really cool :) It was good to hear from you. I have to brush my hair (I just had a shower) but I'll just finish this email first.

We're heading out into Amsterdam today. It was meant to be sunny and we were gonna laze around in the park, but it's now looking quite overcast, and there might even be thunderstorms! Yikes! So the girl I'm staying with said we might have to stick to a pub instead, to avoid the apparent downpour.

I look forward to hearing from you again!

Trisha

--- "Chang, Christina" wrote:

Hi, there I am still here in Sydney....most of the time, been out of the office a fair bit (at client's) instead.

I just got in, got a few things to take care, however I will send you a "proper" email very soon.

Also my home email address is [email protected] so you can always reach me there.

From: "Chang, Christina" To: "Anthony Tan (E-mail)" ,"Anne Banyai (E-mail)" ,"Craig Clucas (E-mail)" ,"Dusit Thai (E-mail)" ,"Ivy Isack (E-mail)" ,"Jeremy Heng (E-mail)" ,"Phillip West (E-mail)" ,"Trisha Farnan (E-mail)" ,"Wendy ZHOU (E-mail)" Subject: FW: Tax Chatter Date: Thu 09/09/2004 09:54 PM Attachments Name Type Save View Part 1 text/plain Save TC10092004.doc application/msword Save View Today is my last day @ KPMG, the day has gone by very fast. For the amount of chatting I do at work, it was a surprise that i did not realise I was going to be in the Tax Chatter. Enjoy~ see the last two pages of the word attachment. Christina J Chang Senior Consultant, Corporate Tax KPMG Tax 10 Shelley Street Sydney NSW 2000 Australia Telephone +61 2 9335 7838 Facsimile +61 2 9299 7077 [email protected] > -----Original Message----- > From: Woods, Merril I > Sent: Friday, September 10, 2004 12:27 PM > To: Alia Lum; AU-DL TAX SYD; Betty Lin; Carreace Wong; Edwina Ogilvie; Jen Lynch; Kristen McIver; Marc Burrows; Marie Carty; Treena McGarry > Subject: Tax Chatter > > > <> ********************************************************************** This email is intended only for the use of the individual or entity named above and may contain information that is confidential and privileged. If you are not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this Email is strictly prohibited. When addressed to our clients, any opinions or advice contained in this Email are subject to the terms and conditions expressed in the governing KPMG client engagement letter. If you have received this Email in error, please notify us immediately by return email or telephone +61 2 93357000 and destroy the original message. Thank You. **********************************************************************M

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Issue No 228 � 10 September 2004 Partners / Directors absent from the office (note all dates are inclusive) Helen Wiseman Monday 23 August 2004 to Friday 10 September 2004 Jane Crisp Tuesday 17 August 2004 to Friday 10 September 2004 Peter Kingston Friday 17 September 2004 to Friday 15 October 2004 Matthew Hayes Monday 25 October 2004 to Friday 29 October 2004 Martin Morrow Monday 20 September 2004 to Monday 11 October 2004 Rosheen Garnon Monday 13 September 2004 to Wednesday 15 September 2004 Wednesday 27 October 2004 to Friday 29 October 2004 Andy Hutt Monday 13 September 2004 to Wednesday 15 September 2004 Wayne Jones Wednesday 15 September 2004 to Friday 17 September 2004 Tony Mulveney Wednesday 15 September 2004 to Friday 17 September 2004 Monday 27 September 2004 to Friday 8 October 2004 Kieran Lane Tuesday 7 September 2004 to Friday 10 September 2004 Thursday 23 September 2004 to Friday 29 October 2004 Paul Balkus Monday 4 October 2004 to Friday 8 October 2004 Aggie Maisano Monday 20 September 2004 to Wednesday 29 September 2004 Thursday 20 October 2004 to Friday 22 October 2004 Rick Asquini Monday 27 September 2004 to Wednesday 6 October 2004 Secretaries, please remember to advise Merril Woods (x57924) if your partner will be absent from the office for two or more days. Pub of the week James Squire (farewell drinks for Tina Chang) Welcome Welcome to Lachlan Wolfers a new partner working in our Indirect Tax IFM practice. Lachlan joins us from the law firm Thomson Playford in Sydney. Lachlan started with KPMG on Monday 6 September and will be in office 05.B076 and can be reached on ext. 57515. I am pleased to announce the appointment of Bernadette Chehine to the role of Human Resources Business Consultant for the Sydney Tax Practice. Bernadette has considerable experience in a number of organisations and joins us most recently from TeleTech Pty Ltd (a provider of outsourced Customer Relationship Management solutions), where she held the position of Senior HR Advisor . In this role, Bernadette was responsible for the delivery of advice and support to Managers and Employees across her client base, on issues ranging from performance management, employee relations, salary review, OH&S and recruitment. Prior to TeleTech, she worked for Country Road for several years in a variety of HR positions. In addition to holding a Bachelor of Commerce degree, with majors in Industrial Relations and Human Resource Management, Bernadette has accreditation in a number of HR specialist areas including Cert IV Assessment and Workplace Training. Bernadette commenced with KPMG on Monday September 6 2004 and is located on Level 6 and can be reached on ext.58078 Please join me in welcoming Bernadette to KPMG. Sharon Yates National Human Resources Manager � Tax Welcome to Vicki Matthews who started as Group Co-ordinator with IES on Level 4. Vicki can be reached on ext. 58129 and works Tuesdays and Thursdays Goodbye As you may have already heard, Tina Chang has decided to move on from KPMG to a smaller chartered accounting firm, Moore Stephens. Tina will be undertaking a variety of roles at Moore Stephens, ranging from funds management to business services, with some taxation services. I would like to take this opportunity to thank Tina for all her work over the last 2 and a half years, in particular her time in the B&F LOB since she finished her rotations. We all wish her well in her new role and hope that she is successful in diversifying her skills and talents to areas other than just tax. Tina�s last day in the office is today. Regards John Bardsley Partner, Corporate Tax Congratulations Congratulations to Danielle Grundeman who goes on leave on Tuesday 14 September 2004 to prepare for her wedding on Saturday 18 September 2004. All the best Danielle!!! Suzanne Shaw gave birth to a baby girl on Wednesday afternoon - Erin Hope. Erin weighed 8 pounds 8 ounces and was 53 cm long. Mother and baby are doing well. Please Note: Roelof van der Merwe is now located on Level 5 with the Tax - Banking and Finance group. Roelof can still be reached on ext. 58047 Tim Lynch, Manager, is now located on Level 6 with Simon Thorp�s group. Tim can still be reached on ext.58271 Contact sharing Tax Chatter provides a vehicle for staff to share information about services and companies which they have found useful, or which have been recommended to them to "fill the gap" with facilities which may not be readily available in-house. If you have any contact information which you would like to share with others, please forward details to Merril Woods for publication in Tax Chatter. Likewise, if you have feedback on any of the services provided by any companies which you would like to share, please also send your comments to Merril. Tax and Legal � end of month drinks Roster for 2004 24 September Community room � 4 Sameer Chaudhary, Transfer Pricing 29 October Community room � 5 Roisin Arkwright, ATC 26 November Community room � 6 Colin Burman, R&D This ones a truism. IN PRISON...you spend the majority of your time in an 8X10 cell. AT WORK... you spend the majority of your time in a 6X8 cubicle. IN PRISON...you get three meals a day. AT WORK...you only get a break for one meal and you pay for it. IN PRISON...you get time off for good behaviour. AT WORK...you get more work for good behaviour. IN PRISON...the guard locks and unlocks all the doors for you. AT WORK...you must carry around a security card and open all the doors for yourself. IN PRISON...you can watch TV and play games. AT WORK...you get fired for watching TV and playing games. IN PRISON...they allow your family and friends to visit. AT WORK...you can't even speak to your family. IN PRISON...all expenses are paid by the taxpayers with no work required. AT WORK...you get to pay all the expenses to go to work and then they deduct taxes from your salary to pay for prisoners. IN PRISON...you spend most of your life inside bars wanting to get out. AT WORK...you spend most of your time wanting to get out and go inside bars. IN PRISON...you must deal with wardens. AT WORK...they are called managers. --------------------------------------------------------------------- Two cannibals eating a clown. One says to the other "Does this taste funny to you?" --------------------------------------------------------------------- Police arrested two kids yesterday, one was drinking battery acid, the other was eating fireworks. They charged one and let the other one off. --------------------------------------------------------------------- Hurricane Tina Strikes KPMG Chaos struck the KPMG offices in Sydney 2 years ago, as hurricane Christina upturned shotglasses and overpowered alliances, throwing CIM into ultimate disarray. "I don�t know what to say" one CIM manager has said on condition of anonymity, "she was always so quiet. Now look at my staff, my office!" Violence followed in the aftermath - one employee has continually complained of pains in his arm "she punched me! Rick, you saw it!" � again on condition of anonymity. File Photo: Hurricane Tina (left) marauding a chicken kebab next to the sexy lass TC (right) "Tiny" Tina, as she is ironically known, had flown into Sydney by the easterly Perth winds as a cool bubbly breeze from the west, bringing news of her brother, golden retriever and idyllic Perth life. She was cultivated and sent to the Blue Mountains, where alcohol is said to have caused a low pressure front, bringing heavier winds. Sources at the scene have reported Tina's loss of balance after heavy rains (of vodka and red wine). Fortunately she was guided safely back to Sydney, however irregular spats of drinking have since flared up the storm on more than one occasion. Hurricane Tina was contained and moved to a quieter location in the hopes of quelling the winds, however the idyllic location of level 5 King St Wharf did nothing to phase her power. Calm days brought infectious friendship and chatty lunches, lifting spirits (non-alcoholic) and raising moods. Overcast skies, on the other hand, have been known to bring downpours of complaints ("Why don't I get fresh flowers on my desk every day?" "Why can't we get free trips to Fiji when we meet our KPIs??" "I didn�t bring my wallet � why do *I* have to pay for my coffee?"), lifting spirits (alcoholic) and raising glasses. Eyewitness accounts "Hurricane Tina had obligingly accompanied her Manager for lunch to the Domestic Terminal in Sydney (a 15 minute walk from the Airport Central building, where we had been working in Qantas� offices). She enjoyed walking all the way from Airport Central to the Domestic Terminal in her high heels, to enjoy the culinary delights they serve up for lunch in the Domestic Terminal (whilst her Manager delighted in watching planes). However, after lunch, when her Manager asked Tina to run back with him from the Domestic Terminal to the Airport Central building (as it was getting late), sudden clouds gathered, and there were complaints about the difficulty of running in her high heels. So, her Manager asked her to take her shoes off and run!" � unnamed airline enthusiast. "Tina has had an excellent opportunity whilst in Banking to work on some outstanding "blue chip" clients like Qantas, St George, Westpac, Woolworths and Macquarie" � anonymous Partner Throughout seasonal changes, strong winds and balmy skies, "Tiny" has maintained a warm front, brightening up the lives of those around her, with cheery expositions on the benefits of wearing colours in the workplace, ironing one�s shirt regularly and spending copious amounts of money on certain "necessities" like therapeutic massages. After today, Tina will move over the skies of Moore Stevens, and calm is expected to return over King St Wharf. Clean-up crews are at the ready: "I got dibs on her manager phone" � unidentified male employee. Readers are advised that erratic weather will prevail over Martin Place for an undetermined period. Through the chaos however, survivors will remember Tina fondly, and miss the warm skies she has brought. This reporter for one will be braving Martin Place often in order to claim a promised lunch. The low pressure front is forecast to move towards the James Squire at 5:30pm, showers of bundy shots expected to continue till morning. Bring your umbrella and a fat credit card.