K P M G an A us t r al i an p ar t ne r s h i p a nd a m e m b er f i r m of t he K P M G net w or k of i ndepen dent m e m b e r fi r m s a ffi l i a te d w i th K P M G I nt er nat i ona l C oop er at i v e K P M G I nt er nat i o n al a S w i s s ent i t y Li ab i l i t y l i m i t ed by a s c hem e appr ov ed u nder P r of es s i on al S t anda r ds Le g i s l at i on L ead A ud it o r s In d ep end enc e D e c lar at io n und er S e c ti o n 3 07C o f th e C o r po r a ti o n s A c t 2 001 To t h e D i re c to rs o f A L S L im it e d I dec l a r e t ha t t o t he be s t o f m y k now l edge a nd bel i ef i n r el a t i on t o t he a udi t o f A L S L i mi t e d fo r th e f i na nc i a l y ea r e nded 31 M a r c h 2019 t her e h a v e been i no c ont r a v ent i ons o f t he a ud i t or i ndependenc e r equi r em e nt s a s s et ou t i n t he C or por a t i ons A c t 2001 i n r el a t i on t o t he au d i t an d ii no c ont r a v ent i ons o f a n y a pp l i c a bl e c ode of pr o f es s i ona l c onduc t i n r el a t i on t o t he a udi t K P M I N I 0 1 KPM G S c ot t G us e P a r t ner B r i s ba ne 21 M a y 2019 L e ad audit or s independenc e declar a tion 89 ALS LIMITED AND IT S SUBSIDIARIES A NNU AL F INANCIAL R EPOR T F OR THE Y EAR E NDED 31 M AR CH 2019 F INANCIAL REPOR T L EAD A UDIT OR S INDEPENDENCE DE CL ARA TION