The 2025-26 Budget (Hong Kong)

Ms Lusan Hung is the Head of Budget and Tax Policy Unit in the Financial Secretary’s Office since October 2024. She is a Fellow Australian Chartered Accountant, a Fellow Hong Kong Certified Public Accountant and Chartered Tax Adviser. Prior to joining the HKSAR Government, Lusan ran a tax consulting practice and provided tax, accounting and business consultancy with experiences gained in Australia, Hong Kong and the U.S respectively as well as serving as Independent Non-executive director and Audit Committee Chair for companies listed in the Mainland and Hong Kong. Lusan was a founder member and past president of AWAHK. She had also served many tribunals, boards and committees for the HKSAR Government and accounting bodies.

Winnie Shek has over 20 years of professional experience in Hong Kong, PRC, and cross-border business and tax advisory services.  She is specialized in providing tax and regulatory advice to multinational corporations, State-Owned Enterprises, listed companies as well as high-potential private companies. She has deep experience in all kinds of corporate tax projects, from general tax/regulatory compliance to tax planning and implementation including investment strategies and corporate reorganizations. She is particularly experienced in providing pre-IPO tax solutions to her clients, including identification and cleaning-up of uncertain tax positions, advising the tax implications from pre-IPO restructuring, etc.

In addition, Winnie has diverse experience in resolving contentious issues and disputes with local tax authorities in Hong Kong and the PRC.  She is experienced in resolving tax controversies related to related party transactions, inter-company recharges and cross-border payments.

Her broad and extensive client-serving experience covers various industries, including telecom, digital business, consumer products, property development and construction, energy & resources, etc.

Apart from her partner role in Deloitte China, Winnie also serves as a President of the Taxation Institute of Hong Kong (2024 to present). She is also a frequent speaker at various seminar and tax workshop.

Anita is a tax partner at KPMG leading the Tax Policy and Knowledge Management team in Hong Kong. Anita has over 20 years of experience in Hong Kong and international taxation. Before joining KPMG, Anita worked at the tax team of another Big4 accounting firm. Anita is currently a member of the Board of Review in Hong Kong.

Anita has been actively engaged in studying and providing recommendations on various Hong Kong and international tax matters in her capacity as a tax technical partner and a member of the tax committees of various professional bodies. Her other roles include providing in-house tax technical support and training at KPMG as well as producing the firm’s tax publications. She is a regular speaker of tax conferences and seminars.

Anita is the Honorary Secretary, Council Member and Co-chairman of the Tax Policy Committee of the Taxation Institute of Hong Kong. She is also a Chartered Tax Adviser, a member of the Tax Sub-committee of ACCA Hong Kong, and a member of the HKICPA.