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Emily Low is an accomplished tax professional with extensive experience in managing tax matters, including inbound and outbound investment, tax consolidation, project structuring and financing, and tax effect accounting. Currently serving as Senior Manager Tax at Australian Retirement Trust since March 2022, Emily previously held various roles at QSuper Group from January 2018 to February 2022, including Senior Tax Manager (Acting) and Tax Manager. Earlier in the career, Emily worked at PwC from February 2012 to December 2017, providing M&A tax, tax consulting, and tax compliance services. Emily began the professional journey as a Research Assistant at the Supreme Court of Queensland Library from April 2009 to December 2011. Academic qualifications include a Graduate Diploma of Chartered Accounting from Chartered Accountants Australia and New Zealand (2013-2015) and a Bachelor of Laws / Business (Banking and Finance) from QUT (2007-2011).