Sue is the director of Sue Barker Charities Law, a boutique law, specialising in charities law and public tax law. Since its founding in 2012, the firm has won a number of awards, including Boutique Law Firm of the Year at the New Zealand Law Awards. Sue is a director of the Charity Law Association of Australia and New Zealand, and a member of Charities Services' Sector User Group. Sue is also a co-author of the text, The Law and Practice of Charities in New Zealand (LexisNexis, 2013) and a contributor to Regulating Charities: the Inside Story (Routledge, 2017). In 2016, Sue was made an Honorary National Life Member of the National Council of Women of New Zealand Incorporated for her work assisting the Council to regain their charitable registration.

Stewart is a chartered accountant who has worked for the New Zealand Charities Commission and the Australian Charities and Not-for-profits Commission.  He is currently a Senior Policy Advisor at Inland Revenue and advises on tax policy matters relevant to charities and the not-for-profit sector.  Inland Revenue has dedicated web pages for the not-for-profit sector which you can find  at http://www.ird.govt.nz/non-profit/

Jonathan is a Senior Lecturer at Victoria University, his research interests include taxation theory and role of human dignity in everyday situations. His PhD applied fundamental human rights to a taxation system. Jonathan has published research on the taxation of charities and social enterprise entities.