Hayley Lock

Lead Partner, Workforce Advisory – Queensland

KPMG Australia

Hayley specialises in employment tax and global mobility services. She leads KPMG’s Workforce Advisory group in Queensland, which provides a range of tax, payroll and immigration advisory services across sectors including energy & natural resources, financial services, technology, and communications. She helps her clients to recruit, develop and retain talented people with a focus on senior executives and expatriates, and is an advocate for gender equality, learning and development.

With over 15 years’ experience in commerce and professional services, Hayley delivers commercial advice on a wide range of people, payroll and tax matters that include salary packaging through to payroll tax audits, wage remuneration and global relocation services for designated assignees.

Hayley’s expertise includes:

  • Expatriate tax services:
    • management of large global mobility tax programs
    • tax equalisation policy design and implementation
    • taxation and reporting on cross-border equity plans
    • international remote working policies
    • business traveller compliance
  • Employment tax advisory services
    • fringe benefits tax
    • PAYG withholding tax
    • Superannuation Guarantee
    • payroll tax
  • Remuneration advisory services
    • 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
    • use of technology and data analytics tools to interrogate asset and fuel spend data to maximise fuel tax credit claims
    • delivery of technology and automation solutions to enhance their processes and governance.


Through thought leadership articles and participation in tax policy liaison groups and industry networks, Hayley is an active contributor to the development of the tax and HR professions. Her commentary on fringe benefits tax features in national publications, and she regularly participates in panel discussions and keynote speaking engagements at national tax and HR forums.

In 2007, Hayley joined KPMG in Brisbane, and was admitted to the partnership in 2017.

  • Employment Tax Advisory
  • Global Mobility Advisory Services
  • Global mobility
  • Indirect Tax
  • International Executive Services
  • Payroll tax
  • Tax
  • Tax planning
  • Tax strategies
  • Wealth Asset Management
  • Bachelor of Commerce (majoring in Accounting)

  • Bachelor of Laws (Hons)

  • Graduate Diploma of Chartered Accounting (member of Chartered Accountants Australia and New Zealand)

  • Masters of Taxation

  • Co-convenor, Queensland AHRI International Network Forum