Hayley Lock

Partner, People Services

KPMG Australia

Hayley Lock is a Partner with KPMG Australia in the People Services practice who works mostly with large multinational employers. Hayley is based in Brisbane. She has a keen interest in the ENR sector and is particularly passionate about working with people who are at the top of their fields seeking new and interesting opportunities.

Hayley works with her clients to help ensure they can recruit, develop and retain talented people – particularly senior executives and expatriates. She has over 12 years’ experience both in commerce and within professional services providing advice on a range of taxation matters – from salary packaging through to payroll tax audits or how to maximise fuel tax credit claims.

Her specialties include:

  • expatriate services, including management of large global mobility tax programs; tax equalisation policy design and implementation; taxation and reporting on cross-border equity plans
  • employment tax advisory services, including fringe benefits tax; PAYG withholding; Superannuation Guarantee; payroll tax
  • remuneration advisory service, including design and implementation of management equity plans and broad based employee share schemes; employee share scheme reporting; remuneration reports and diversity reports
  • fuel tax credits, including use of technology and data analytics tools to interrogate asset and fuel spend data to maximise fuel tax credit claims.


  • Employment Tax Advisory
  • Global Mobility Advisory Services
  • Global mobility
  • Indirect Tax
  • International Executive Services
  • Payroll tax
  • Tax
  • Tax planning
  • Tax strategies
  • Wealth Asset Management