Voluntary Tax Transparency Code Report

Introduction

Kubota Australia Pty Ltd (Kubota Australia) is Australia’s leading supplier of agriculture, construction and power equipment, operating in Australia for over 45 years. It is part of the global Kubota Group of companies.

Since its foundation in 1890, the Kubota Group has delivered a variety of products that contribute to people’s lives and society, including iron water pipes for the development of modern waterworks, and agricultural machinery to increase food production and save labour. Today, the world faces many challenges in the areas of food, water and the environment, which are indispensable for human beings. The Kubota Group believes that its mission is to comprehensively solve the problems of food, water and the environment through its superior products, technologies and services, thereby continuing to support the future of the earth and humanity.

This report provides an overview of Kubota Australia’s tax strategy, governance and tax contributions made to Australian State and Commonwealth governments. The information provided in this Report is released on a voluntary basis in accordance with the recommendations and guidelines contained in the Board of Taxation’s Voluntary Tax Transparency Code (the Code).

Kubota Australia has chosen to voluntarily disclose this information, which is consistent with the Australian Government’s efforts to promote tax transparency. Kubota Australia has made this commitment to transparency because it believes it is important that companies help build trust in society by being transparent about how and where they pay taxes.

Shubhodita Pandey

Assistant General Manager Finance

Kubota Australia Pty Ltd

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Part A Disclosures

The Part A Disclosures required of Kubota Australia by the Code are:

• a reconciliation of the accounting profit to income tax expense;
• a reconciliation from income tax expense to current year income tax payable; and
• Kubota Australia and Kubota Group’s effective tax rates.

Kubota Australia published its tax disclosures in Note 13 of its 2022 and 2023 Financial Reports. The tax reconciliations in Note 13 form the basis of Kubota Australia’s Part A disclosures for the Code (particularly reflected in response to question 1 below).

1. Reconciliation of accounting profit to income tax expense

2. 2. Reconciliation from income tax expense to current year income tax payable

   Reconciliation from income tax expense to current year income tax payable	31 Dec 2023 AUD $000	31 Dec 2022 AUD $000
   Income tax expense	12,720	12,966
   Movements in temporary differences	2,263	978
   Adjustment for permanent differences	Nil	nil
   Adjustment for Transfer Pricing Advanced Pricing Arrangement	Nil	nil
   Adjustment to prior year under/ overs for provisions	35	255
   Income tax paid	15,018	14,199

   Income tax expense is different to income tax payable, as income tax expense (an accounting concept) reflects amounts of accounting income which are assessable for tax / amounts of accounting expenditure which are deductible for tax, irrespective of when that assessment or deduction arises. Income tax payable reflects amounts which are assessable or deductible in the current year, which does not always align with the timing for these amounts being recognised in the income statement.

3. Accounting effective company tax rates for Kubota Australia and Kubota Group

The above effective tax rates (ETRs) have been calculated as income tax expense divided by accounting profit for the Australian Kubota accounting consolidated group and the global Kubota accounting consolidated group.

The 2023 and 2022 Australian ETRs are 29.68% and 29.35% respectively. This reflects the impact of permanent adjustments in respect of non-deductible entertainment and subscriptions which decrease the ETR below the headline Australian income tax rate of 30%.

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PART B Disclosures

Part B of the Code prescribes minimum disclosure standards in relation to Kubota Australia’s:

• tax policy, strategy and governance;
• total tax contributions;
• international related party dealings.

4. Approach to tax strategy and governance

Kubota Australia is committed to achieving the highest standards in the areas of corporate governance and business conduct and its tax responsibilities are in line with this commitment. Kubota Australia has established a group Tax Governance Framework governing its tax strategy, which was reviewed and approved by the Board in 2017. The Board meeting in November 2023 reviewed and approved the updated version for 2023. It strongly believes in tax governance and has taken various actions to ensure that it follows best practice both on governance and transactional data.

Actions taken by Kubota Australia on “best practice” tax governance

• A Tax Governance Framework document has been prepared and endorsed by the Board and is operational across Kubota Australia. The responsibilities imposed under the framework are carried out by experienced professionals who also draw on the use of external advisors.
• Kubota Australia has implemented appropriate internal controls at a Board and managerial level in relation to the identification and management of tax risk, and a framework for escalation of tax matters from business units to the Kubota Australia Board as necessary.
• Kubota Australia has engaged external advisors to undertake separate corporate income tax, GST and Fringe Benefits Tax operational assessments. The results of these assessments indicated that Kubota Australia operates within a robust, clearly defined control environment.
• Kubota Australia dedicates appropriate resources to managing its tax obligations and has always been able to meet ATO compliance obligations and requests within the timeframes granted. The ATO has previously rated Kubota Australia as a low risk taxpayer under its risk-categorisation framework.

5. Total tax contribution summary

The table below provides an overview of all the Australian Federal and State taxes paid and collected by Kubota Australia Pty Ltd in the 31 December 2023 income year (with comparatives to the 31 December 2022 and 31 December 2021 years).

6. Information about international related party dealings

Kubota Australia Pty Ltd engages in various dealings with international related parties. Kubota Australia discloses these dealings at Note 28 of its Financial Report. Material dealings during the year included:

• Purchases of goods from related parties located in Japan, Korea, Thailand, United States of America, Germany, France, Norway and Spain.
• Payment of a fee for management services received from a related party in Japan.
• Kubota Australia established a New Zealand subsidiary in 2019. Kubota Australia raised a fee for Management services in support of New Zealand operations.

Kubota Australia Pty Ltd and its related parties regularly review their transfer pricing policies to ensure their international related party dealings are conducted in accordance with the arm’s length principle.

7. ATO public tax transparency disclosures

Australia’s public tax transparency laws require the ATO to publish specific tax return information of public companies and foreign-owned companies with total income of $100 million or more, and Australian-owned private companies with total income of $200 million or more.

The ATO published data for the 2022-23 income year in September 2024. This would have included the following information in relation to Kubota Australia Pty Ltd based on its lodged income tax return for the year ended 31 December 2023:

KUBOTA AUSTRALIA

PRIVACY and CREDIT REPORTING POLICY

Kubota Australia Pty Ltd (also trading as Kubota Australia and Kubota Australia Finance), (‘Kubota’, ‘we’, ‘us’, ‘our’) is part of the global Kubota Group of companies.  We supply and finance new and used agriculture, construction and other power equipment ('our products and services').

We value your trust and are committed to protecting your privacy.  The privacy laws (including the Privacy Act 1988 (Cth), the Australian Privacy Principles and the Privacy (Credit Reporting) Code) govern how we handle personal information.

This Privacy Policy explains:

• how we collect, use, store and disclose your personal information. If you apply for finance with us, this includes your credit report and other credit information;
• how you can access and ask us to correct the personal information we hold about you; and
• how you can contact us if you need to.

We update this policy by publishing a new version on our website (https://kubota.com.au/) at any time.  You can also obtain a copy of the current policy by contacting our privacy officer.

This policy was last updated on 30th November 2024

What this policy applies to

This policy applies to personal information about our prospective and current customers, prospective employees, and our suppliers and contractors, including the directors and staff of our corporate customers, suppliers and contractors.

"Personal Information" is any opinion or information about an identified or reasonably identifiable individual, whether it is true or not.  "Sensitive Information" is personal information about health or genetic makeup, criminal record, ethnic origin and religious beliefs.

Kubota collects, uses and discloses personal information for the primary purposes detailed below.  We only collect the personal information we need for these purposes.  We hold that personal information as required to manage our business and by law.

Except for general enquiries, we cannot deal with you if you do not provide us with your personal information (or allow us to collect it from others).

We do not typically collect sensitive information from customers.  Kubota may collect sensitive health information in connection a complaint you raise or your engagement as an employee or contractor.

Kubota Dealerships are not members of the Kubota Group of companies and are responsible for their own privacy policies and practices.

1. What information we collect

The types of information we collect and hold may include:

• general information about you or your business such as your name, signature, and date of birth, your contact address, email address, and phone number, and your driver's licence or passport number;
• credit and financial information such as your assets, liabilities and income, employment history, personal or trade references, and credit history;
• health and lifestyle information relevant to decisions we make about providing our products and services, and managing our relationship with you;
• information collected from you in your interactions with us, including:
  • transaction information collected in the course of our customer relationship with you, or your work with us, including payments you make or receive;
  • equipment purchase and servicing details including service and repair history, warranty claims, repairs and recalls;
  • data about your equipment location;
  • information collected in the course of marketing campaigns and market research; and
  • complaint and other information collected in the course of managing our relationship with you or your company;
• if you are a past or present director of a company applying for finance we may collect general personal information about you from public sources or a credit reporting body;
• if you apply for a job or as a contractor with us we may also collect information such as your legal right to work, medical history, criminal record, education and qualifications; and
• if you are a Kubota dealer, we may collect information about your dealership staff and business.

Whenever you visit our website or social media channels we may collect information about your interaction including:

• your email address or username, your IP address or other unique identifier for the device used to access our site or platform, your general location and, if you have consented to sharing data tied to your Google account, aggregated age and gender data;
• browser and device type, and operating system and/or application version;
• aggregated multi-platform information about Google users who have enabled personalised advertising on their Google accounts; and
• your online behaviour with details concerning the time and nature of your visit, including clicks on our website, search terms you use to locate our website, your use of features or applications, and clicks on advertising on the website and social media content.

Unless the law allows or requires otherwise, we will obtain your prior express consent if we collect your tax file number or sensitive information about you.

If you do not provide us with the information we request, we may not be able to assist you with your query or provide you with our products and services, employment or engage your services.

Before you provide us with information about another person, you must obtain their consent and tell them that this policy (explaining how their information will be handled) is available from our website.

2. How we collect your personal information

The main way we collect your personal information is when you provide it directly such as when you:

• contact us:
  • to find a dealer, ask about our products and services, apply for credit, provide a reference for someone who is applying for credit, or register a customer warranty after purchasing our products;
  • in the course of your relationship or past relationship with us as a supplier or customer, including to obtain information or assistance, maintain your equipment, make a complaint or otherwise report a concern;
  • to apply for an employment position or contract engagement
• register on our website, participate in our surveys, competitions, promotions, events, sponsorships or other similar activities; or
• visit our website.

We may also collect information about you from third parties such as:

• contractors providing services on our behalf, including IT consultants, recruitment, labour hire, background checking and other employment or Human Resources agencies;
• public sources and government bodies;
• the operators of devices, products or systems you use that collect data;
• dealership staff or other individuals that supply your personal information to us for emergency contact purposes at training and other events;
• any other parties you refer us to or who refer us to you; and
• if you or your company has obtained or applied for credit from us we may also collect information about you from:
  • your current or former employees, business partners or company office holders;
  • other members of the Australian Finance Industry Association (AFIA) that participate in AFIA's National Credit Reference Scheme;
  • your Kubota dealer;
  • where you are an officer of a company that has applied for credit, we may collect information about you from public records or from other officers of the company who arranged the credit application
  • your accountant, personal referee, employer, insurer or broker;
  • other credit providers you have a current or past account relationship with;
  • a Credit Reporting Body ("CRB") (see <section 5> and our credit reporting policy below);
  • our external dispute resolution scheme;
  • marketing agencies; and
  • law enforcement agencies.

If we receive unsolicited personal information about you, including Tax File Number information, we will destroy anonymise or de-identify the information as soon as practicable, as far as we reasonably can.

3. Website information collection

When you visit our website, our Internet Service Provider (ISP) collects information including your server address, domain name, the date and time of the visit and the pages viewed. This information may be collected by using cookies which is data sent to your web browser. This allows our site to interact more efficiently with your computer.  Information collected about your visit to our site is retained for statistical and website development reasons and is not in a form which would enable us to identify you.

Our Website uses plugins from providers including Facebook, Google and Apple Inc.  These plugins take and share data including your browsing data, interests, gender, location and device type.

If you disable the use of cookies, your use of our website may be affected.

4. What we use your information for

We collect, use and disclose your personal information for the primary purposes of marketing and carrying on our business, and selling our products and services.

This includes to:

• confirm your identity where this is required by law or necessary for our business purposes;
• distribute or sell and provide customer service for our products and services;
• provide our products and services;
• manage our business and our relationship with you including to:
• provide you with account information and product updates, newsletters, customer assistance and support;
• address defaults including to enforce our security arrangements;
• investigate, report and remediate compliance breaches, misconduct and errors;
• assess and respond to any hardship application, concerns or complaints; and
• operate our dealership rewards program;
• undertake market research and develop new products, policies and procedures;;
• investigate queries or complaints you raise with or about us or our products, and potential misconduct on our part; and
• undertake recruitment and ongoing management of employment and/or contract engagements or agency placements:
• do anything else we tell you about at the time we collect the information.

You also consent to us using your personal information to keep you informed about products and services we offer, special offers, promotions or events that may be of interest.  You can withdraw this consent at any time. See <section 7> below.

We disclose your information to third parties only for the purposes for which it was collected or as required by law.  We require third parties to which we disclose this information to use your information only for that reason.  We may disclose information to:

• our dealers, employees, auditors and advisers;
• contractors and service providers (e.g. IT, data management or marketing consultants and contractors, funding providers, document custodians, and mailing houses) including our overseas service providers, to enable them to perform the services they are contracted to provide and for which purpose(s) you supplied the information;
• other Kubota Group companies;
• your agents, including your broker;
• insurers, insurance brokers and insurance assessors;
• debt collection agencies, legal accounting and audit service providers;
• referees, with your authority; and
• government authorities and law enforcement agencies.

5 Credit Reporting

If you apply for finance or offer to provide a guarantee, we will exchange information about you with one or more credit reporting bodies to help us assess your credit-worthiness.

The CRB we engage for this purpose is Equifax Australia Information Services & Solutions Ltd (Equifax). See <Section 9> for Equifax contact details.

The information we provide or receive may include, among other things;

• identification information (your name, address, and date of birth);
• default information (if you have failed to meet consumer payment obligations to us or any other credit provider) and serious credit infringements (if you fraudulently obtained, or attempted to obtain, finance or have shown intent to avoid repayment obligations), court actions and insolvency events;
• details of any credit (such as a loan or lease) you have with us and other credit providers;
• repayment history information (when and how you meet your monthly payment obligations to us and other credit providers, whether you are in a financial hardship arrangement and whether you comply with that arrangement); and
• credit history information such as court or personal insolvency proceedings you are party to.

The credit information about you we disclose to a CRB may be provided to other credit providers in a credit report used to help them assess your credit worthiness.

You can ask the CRB not to allow your credit information to be used or disclosed if you believe on reasonable grounds that you are or are likely to be a victim of fraud (such as if your identity has been stolen).  You can also ask the CRB not to allow your credit information to be used for pre-screening of direct marketing by a credit provider.

We may:

• notify the CRB of any payments more than 60 days overdue after we have attempted to collect the payment and notified you of our intention to report the default;
• if we have not been able to contact you over a 6 month period, notify the CRB of a serious credit infringement if we have reasonable grounds to believe you fraudulently obtained, or attempted to obtain, credit from us or that you have shown an intention to evade your obligations under the contract with us;
• ask the CRB to assess your eligibility to receive direct marketing material from us.

Our Credit Reporting Policy explains how we manage your credit information.  You can obtain a copy by contacting us.  See <Section 11> for contact details.

6 Cross Border Disclosure

Your personal information we hold is likely to be provided to our service providers in Japan, USA, Germany, Netherlands, Norway, France, Italy, Thailand, Pakistan, Indonesia, South Korea, China and New Zealand.  We require them to comply with our information management policies and procedures and take reasonable steps to ensure your information has the same protections as if managed in Australia.

7. Direct marketing

You may be offered the opportunity to sign up for our Newsletter if you visit our website or are contacted by our Customer Experience staff.

If sign up to our Newsletter you agree to us using or disclosing your contact details or other personal information to tell you about our, or our partners, products or services, events, sales or special offers, that be believe you may find of interest.  We will not sell your information to any third party for any purpose.

If you no longer want to receive this information, you can opt-out of any, or all, communications.  Please email your request to our Privacy Officer at: privacy@kubota.com.au, or write to Privacy Officer, Kubota Australia Pty Ltd, 25-29 Permas Way, Truganina, VIC 3029.

To stop receiving email and SMS messages, you can also use the 'unsubscribe' function found at the end of any of these email or SMS messages.

8. Protection of your personal information

We take steps to protect your information from misuse, interference, loss, and unauthorised access. For example, we ensure that:

• each of our offices has security protocols in place to prevent unauthorised entry;
• access to your information is restricted to the personnel who need it to perform their duties;
• the internally and externally hosted secure servers which store your information have industry standard password and encryption protocols; and
• our employees and business partners follow information security policies which protect the security of your information including physical security over paper records, and industry standard measures to secure electronic data.

The content of unencrypted emails that you send us may be intercepted or accessed without authorisation for reasons beyond our control.

We may retain your personal information for a period of time after our business dealings have finished for risk management or company policy reasons or because we are required to do so by law. We take reasonable steps to ensure it is destroyed or de-identified, when this period is over.

9. Accessing and correcting your information

You can access the personal and/or credit information we hold about you by contacting us.  See <Section 11> for contact details. We will typically respond to your request within 30 days of you request.  We may charge you for the reasonable costs we incur in providing you with the access you seek.  In some cases we may refuse access, for example if the information requested relates to anticipated legal proceedings or we find the request to be frivolous or vexatious.

You can access the information the CRB holds about you by contacting Equifax Australia Information Services & Solutions Ltd.

• Website: www.equifax.com.au/understanding-your-credit-file
• Mail: PO Box 964, North Sydney NSW 2059

If you believe that information the CRB holds is wrong, you can ask to have it updated or corrected.

If you believe that information we hold is wrong, please contact us to update or correct it.  See <section 11> for contact details.

10. Complaints and Concerns

If you have a complaint or concern about how we have handled your personal information please contact us.  See <Section 11> for contact details.

You can decline to identify yourself or use a pseudonym, unless it is impracticable for us to deal with you anonymously, such as if you wish us to investigate a complaint.

If you lodge a complaint, our Internal Dispute Resolution Team will acknowledge your complaint promptly and explain how we will investigate.  We will try to resolve your concerns to your satisfaction, and will keep you informed throughout the investigation process.  We will typically provide you with a response within 30 business days although if your complaint is complex, we may take longer.  In this case we will let you know how long it will take for us to respond to your complaint.

If you are not satisfied with our response to a complaint involving the provision of finance, you may take the complaint to the Australian Financial Complaints Authority (AFCA) using the contact details at the end of this policy.

• Online: afca.org.au
• Email: info@afca.org.au
• Phone: 1800 931 678 (free call)
• Mail: Australian Financial Complaints Authority | GPO Box 3, Melbourne, VIC 3001

If your complaint is about how we handle your personal information you may contact the Office of the Australian Information Commissioner (OAIC) using the contact details below.

• Online: oaic.gov.au
• Email: enquiries@oaic.gov.au
• Phone: 1300 363 992

11 Contacting Us

You can contact us as follows:

• Email: privacy@kubota.com.au
• Mail: Privacy Officer, Kubota Australia Pty Ltd 25-29 Permas Way, Truganina, VIC 3029
• Phone: 1800 225 990
• Fax: 03 9394 4465

Credit Reporting Policy

This credit reporting policy sets out what credit information we obtain, as well as how, to whom and under what circumstances it is disclosed.  This policy is to be read in conjunction with our Privacy Policy, which sets out your right to access, correct, and lodge a complaint about how we manage your credit information.

Credit information

In this policy, Credit information means any of the following types of information:

• Identification details
• Debts and liabilities
• Credit-worthiness and eligibility
• Repayment history
• Credit Reporting Body enquiries
• Credit product details such as a loan/lease
• Defaults
• Payment information
• Payment arrangements
• Court actions
• Insolvency events
• Publicly available credit information
• Serious credit infringements – credit fraud (attempted or actual) and/or avoidance of loan/lease obligations

While we collect as much as we can of this credit information directly from you, some is also obtained from a Credit Reporting Body (CRB), credit providers identified in your credit application and other parties.

We manage your credit reporting information in accordance with the ARCA Credit Reporting Privacy Code, the ARCA Credit Reporting Data Standard and the Data Exchange Administrator’s Principles of Reciprocity & Data Exchange. All information we hold about you is held in electronic and/or hardcopy form and securely stored in accordance with our Privacy Policy.

Information we obtain or derive from your credit application and/or from a CRB is used to assist us determine whether to accept or decline your application for credit.

Disclosures to Credit Reporting Bodies

We use the credit information we collect in your credit application to to assess your credit worthiness and, if we lend to you, to manage your credit contract.  We may:

• Disclose your credit information to the CRB identified in the Privacy Policy
• In the case of consumer credit arrangements:
  • Notify the CRB of payments which are more than 60 days overdue, if we have attempted to collect the debt and notified you we intend to report the default;
  • Notify the CRB of a serious credit infringement if we have not been able to contact you over a 6 month period and determine we have reasonable grounds to believe you fraudulently obtained, or attempted to obtain, credit from us or that you have shown an intention to evade your obligations under the credit contract with us.
• Ask the CRB for your updated contact details if we lose contact with you
• Ask the CRB to assess your eligibility to receive direct marketing material from us

Disclosures by Credit Reporting Bodies

We may use credit information we obtain from the CRB to assist us to assess your (or your company's) application for credit or whether to accept you as a guarantor for a loan

The CRB may disclose your credit information to other credit providers to assist them in assessing your credit worthiness.

Direct Marketing, Access & Correction and Complaints

Our privacy policy explains how to ask us or the CRB not to use or disclose credit information it holds about you for the purposes of direct marketing, to gain access to and correct information your CRB holds about you, or to make a complaint about how we or a CRB have handled your credit information.

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ANTI-BRIBERY AND CORRUPTION

KAU

Purpose

Kubota Australia Pty Ltd (Kubota) is committed to complying with the laws and regulations of the countries in which its businesses operate and acting in an ethical manner, consistent with the principles of honesty, integrity, fairness, and respect. Bribery and the related improper conduct referred to in this policy are serious criminal offences for both the company and any individuals involved. They are also inconsistent with Kubota’s values. Laws prohibiting the types of improper payments covered by this policy apply in all the countries in which Kubota has operations or engages in trading activities. Many laws, such as the Australian Criminal Code, the US Foreign Corrupt Practices Act and the UK Bribery Act, have application at home and abroad. The purpose of this policy is to:

(a) set out the responsibilities of directors, employees of Kubota and its subsidiary companies, suppliers and agents acting on behalf of Kubota as well as any person or corporation (including a director or secretary of that corporation) that has entered into a Dealership Agreement with Kubota in observing and upholding the prohibition on bribery and related improper conduct.

(b) provide information and guidance on how to recognize and deal with instances of bribery.

This policy applies to all directors, employees of Kubota and its subsidiary companies, suppliers and agents acting on behalf of Kubota as well as any person or corporation (including a director or secretary of that corporation) that has entered into a Dealership Agreement with Kubota.

Definitions

“Bribe Offering” shall mean an act of offering, or proposing or promising to offer, money or another kind of benefit (“Bribes”) to a Public Official or a private individual citizen, in pursuit of unjust operational profits.

“Bribe Acceptance” shall mean an act of accepting, or a demand or promise to accept, a Bribe.

Some indications of Bribery that may arise during working for or providing services to Kubota and its subsidiaries could include,

A party insisting on receiving a commission or fee payment before committing to sign up to a contract with Kubota and its subsidiaries

A party requesting payment in cash and/or refuses to sign a formal commission or fee agreement, or to provide an invoice or receipt for a payment made.

A party requesting that payment is made to a country or geographic location different from where the party resides or conducts business.

A party requesting an unexpected additional fee or commission to facilitate a service.

A party demanding lavish entertainment or gifts before commencing or continuing contractual negotiations or provision of services.

A party requesting that a payment is made to overlook potential legal violations.

A party insisting on the use of side letters or refusing to put terms agreed in writing.

Above events are not intended to be exhaustive.

“Public Official” shall mean any of the following persons:

a public official of a government or a municipal government

an official of an association established by a government or a municipal government

an official of an organization de facto controlled by a government or a municipal government

an officer or staff of a public international organization

an officer or staff of a political party

a candidate for public office

a person acting in place of the persons described above to do government affairs

Policy

Directors, employees of Kubota and its subsidiary companies, suppliers and agents acting on behalf of Kubota as well as any person or corporation (including a director or secretary of that corporation) that has entered into a Dealership Agreement with Kubota must:

(a) understand and comply with this policy

(b) not give, offer, accept, or request bribes, facilitation payments, secret commissions or other prohibited payments or engage in money laundering or cause any of them to be given, offered, accepted, or requested

(c) not approve any offers, or make, accept, or request an irregular payment or other thing of value, to win business or influence a business decision in favor of Kubota and its subsidiaries

(d) comply with any reporting and approval processes for gifts, entertainment, or hospitality

(e) not offer or receive any gifts, entertainment, or hospitality to or from public officials outside policy

(f) obtain required approvals for donations and sponsorship

(g) maintain accurate records of dealings with third parties

(h) be vigilant and report any breaches of, or suspicious behaviour related to, this policy

Directors and employees of Kubota and its subsidiary companies:

Must adhere to parameters, benefit limits and other requirements of Kubota's Conflict of Interest Policy and Procedure in respect to the proposed or actual receipt of any gifts, entertainment or hospitality from any party, including suppliers and agents acting on behalf of Kubota as well as any person or corporation (including a director, secretary or employee of that corporation) that has, or proposes to, enter into a Dealership Agreement.

Maintain accurate records

(a) All accounts, invoices and other documents and records relating to dealings with third parties including due diligence reports, must be prepared, and maintained with strict accuracy and completeness. No accounts may be kept “off the books” to facilitate or conceal improper payments.

(b) Internal control systems and procedures adopted to comply with this policy will be the subject of regular internal compliance reviews by the Compliance Officer to provide assurance that they are effective in mitigating the risk of non-compliance

Due diligence and contract management

Kubota team members, including directors and employees, when contracting with a third party, must undertake and ensure completion of relevant and appropriate due diligence in advance of the making of a contract.  Due diligence must be conducted in accordance with Guidelines determined by each department and/or any guidelines provided by Kubota, as amended from time to time.  Contracts may only be executed by those with the authority and power to do so in alignment with Kubota’s Delegation and Authority Schedule, as amended from time to time.

Reporting Breaches

Directors, employees of Kubota and its subsidiary companies, suppliers and agents acting on behalf of Kubota as well as any person or corporation (including a director or secretary of that corporation) that has entered into a Dealership Agreement with Kubota must report any breaches of or suspicious conduct in relation to, this policy.

Reports should be made:

in accordance with the Kubota Australia’s whistleblower policy[1]

Consequences of a Breach

A breach of this policy by directors, employees of Kubota and its subsidiary companies, suppliers and agents acting on behalf of Kubota may be regarded as serious misconduct, leading to disciplinary action, which may include termination of employment or contractual agreements.

Breach of this policy may also expose an individual to criminal and civil liability and could result in imprisonment or in the imposition of a significant financial penalty

[1] https://kubota.com.au/our-company/the-story/

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WHISTLEBLOWER PROTECTION POLICY AND PROCEDURE

Purpose

This Policy supports compliance with the Treasury Laws Amendment (Enhancing Whistleblower Protections) Bill 2019 (Cth). It aims to create a safe way to report wrongdoing, to protect whistleblowers, and those that are the subjects of yet to be investigated and substantiated concerns from adverse action, discrimination and victimisation. The Policy provides a framework to deal with and remedy reported matters.

This policy, along with any revisions made over time, is accessible to officers and employees in the ‘Policies, Procedure and Guidance’ folder on the shared drive and SharePoint intranet. An introductory training on whistleblowing is provided to all new staff commencing at Kubota Australia from the date of policy adoption.

Scope/ Eligibility

This Policy extends to serious wrongdoing that occurs before or after the commencement of this Policy.

A team member, former team member and their relatives, dependents, spouse or associates and suppliers may be a whistleblower.

Policy

What to report

Should you have reasonable grounds or belief to suspect that misconduct has occurred, or that an improper state of affairs or circumstances exist within Kubota Australia you may choose to make a report. The subject of any report may include current or former team members (including employees and contractors), officers or Board members of Kubota Australia.

Misconduct may include, but is not limited to:

• Breach of specific legislation
• Dishonest, corrupt or illegal activities
• Serious breach of Policies and Procedures, including serious risks to health and safety
• Fraud, theft, money laundering or misappropriation
• Offering or accepting a bribe
• Damage/ sabotage
• Conduct that is likely to contribute to, or likely to be considered as, a form of Modern Slavery
• Harassment, discrimination, bullying or victimisation
• Instruction to cover up or attempt to cover up serious wrongdoing

Personal work-related grievances are excluded from the protections of the whistleblowing regime and this Policy, except in specific circumstances. This includes when the disclosure has 'significant implications' for a Regulated Entity or another Regulated Entity, and such implications do not relate to the whistleblower themselves.

Protected Disclosure/ Report

A “Protected Disclosure” is a report made in accordance with this Policy. Nothing in this Policy is intended to abrogate or diminish any additional or alternative protections which may be available at law. To be protected under this Policy, a whistleblower must:

• be acting with reasonable belief that the information in the allegation is true or likely to be true
• make the disclosure in accordance with this Policy; and
• not have engaged yourself in illegal or serious misconduct in relation to the conduct you are reporting.

Who to report to

Depending on a range of circumstances, you may choose to make a report internally to Kubota Australia. See the Procedures section regarding who to report to, in what format and the information to include in your report.

Alternatively, you may determine that it is reasonable and necessary for you to make your report directly to relevant authorities or external entities, such as:

• Kubota Australia's auditor
• ASIC
• APRA
• ATO
• Relevant Ombudsman
• Police
• Journalist (so long as other steps have been taken first and there is a public interest or public emergency)
• Parliamentarian (so long as other steps have been taken first and there is a public interest or public emergency)

Protections

Investigation and findings

Kubota Australia shall apply principles of procedural fairness and natural justice to the conduct of any investigation and resultant findings arising under this Policy.

Duty not to disclose identity

A team member to whom a report has been made, must not disclose either a whistleblower's identity, or any information likely to lead to the identification of the whistleblower. The only exceptions are where:

• the identity of the whistleblower is disclosed with the consent of the whistleblower, is provided to ASIC, APRA or the AFP, or is given to a lawyer in order to obtain legal advice or representation; and
• information likely to lead to the identification of the whistleblower (but not the whistleblower's identity) is disclosed because it is reasonably necessary for the purpose of investigating the matter, and the person takes all reasonable steps to reduce the risk that the whistleblower will be identified.

Protection from discrimination and victimisation

The whistleblower/s, nor the person/s who are the subject of a yet to be investigated and substantiated concern must not be treated adversely or discriminated against in any aspect of

employment and must not be victimised. Refer to the Harassment, Discrimination and Bullying Policy and relevant legislation for further information.

Limitation of Policy

Kubota Australia have no ability to offer whistleblower/s immunity against criminal or civil legal action that may be taken against them.

Procedures 

Who to report to

Depending on a range of circumstances, you may choose to make a report internally to Kubota Australia. You may make a report to:

• The nominated Whistleblower Protection Officer, currently the Compliance
• A General Manager on the understanding that they will need to refer this to our nominated Whistleblower Protection Officer.
• An officer of Kubota Australia (such as a Board member).
• The General Manager of Finance and Administration should the subject of complaint be the Compliance Officer.
• Care of    whistleblower@kubota.com which    is    received    by    our    nominated Whistleblower Protection Officer.
• Anonymously to: Kubota Australia Pty Ltd, Whistleblower Protection Officer, 25-29 Permas Way, Truganina, VIC, 3029.

Where the subject of the report is the Whistleblower Protection Officer, the report should be made to the General Manager, Finance and Administration (who will assume, or delegate to an external professional, all case management duties of the Whistleblower Protection Officer). Should the General Manager, Finance and Administration also be implicated, the report should be made to Kubota Australia's Managing Director (who will assume, or delegate to an external professional, all case management duties of the Whistleblower Protection Officer and General Manager Finance and Administration). Where the Managing Director is implicated, the report may be directed to the Kubota Australia Board.

Alternatively, you may determine that it is reasonable and necessary for you to make your report directly to relevant authorities or external entities. Contact the relevant authority/s or entity/s for detailed information or refer to Whistleblowers information contained on their website/s.

Content of report

Your report may be made verbally or in writing. It is strongly preferred that you make a report in writing to ensure clear communication and to enable the best possible management of the matter.

Information you should pass on in your report should include:

• date of report
• identity of reporter (if disclosed/ known)
• substance of report
• any dates or details of when, where or how the reportable conduct occurred
• the identity or level of seniority of the person/s who are the subject of the report
• the perceived level of risk or gravity of the reportable conduct
• any other pertinent matters or

Receipt of reports

If you receive a Whistleblower report, you must ensure it is conveyed to the Whistleblower Protection Officer expediently. It is recommended that you pass on the report within 24 hours, or sooner where it would be assumed the matter would be urgent or involves a potential emergency.

Once you have passed on the report, you should take no further action. You will generally not be kept updated as to the status of the report. You must not discuss the report further and must maintain confidentiality at all times.

Investigation Process

Where a Whistleblower Report is made internally, or Kubota Australia become aware of the substance of a report that is made externally, the Whistleblower Protection Officer will ensure that an investigation is undertaken in a timely manner. Where there is sufficient information to do so, an investigation will be undertaken to the full extent possible based on the information contained in the allegation or level of awareness of the substance of any concern/s.

The Whistleblower Protection Officer (or alternate as outlined above if the Whistleblower Protection Officer or their Manager are implicated) will:

• Undertake a preliminary review of the
• Determine if there is sufficient information to conduct an
• Determine if an external professional organisation should be engaged to case manage and/or conduct the investigation and/or provide findings and recommendations as to appropriate action.
• Create a plan for the investigation, inclusive of any witnesses to be contacted, information to be sourced, professional advice (e.g. legal, taxation, etc) to be sought and indicative
• Conduct the investigation, or oversee that it is
• Ensure the findings of the investigation are clearly
• Review and provide recommendations, or ensure any external organisation provides recommendations, to the Managing Director (via the General Manager Finance and Administration if appropriate) based on the specific individuals involved or systemic matters and risks.
  • Recommendations can include any course of action from disciplinary action to referral to appropriate authorities.
  • Where appropriate and relevant, enter risks into the Kubota Australia's Risk Management framework for management.
  • Maintain, or direct the maintenance of, all appropriate

Findings and actions

The Managing Director shall make any final decision and determine any actions based on the findings and recommendations. The Managing Director is not required to adopt recommendations and shall determine any actions. The Managing Director is responsible for ensuring (via delegation or directly) that actions are implemented.

Where the subject of the report is the Managing Director, the Kubota Australia Board would assume this responsibility.

Contact with Whistleblower

Should Kubota Australia determine that it is appropriate to do so in light of confidentiality, privacy and legal constraints, and the whistleblower indicates they would like to be kept updated, the whistleblower may be kept up to date in regard to key milestones within the investigation process. Where Kubota Australia determine that a referral to an appropriate authority or external entity is necessary, it may not be possible to provide updates.

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MODERN SLAVERY POLICY

Purpose of policy

This policy affirms our commitment to contribute to ending all forms of modern slavery and outlines our approach to reducing the risk of modern slavery practices within our supply chains and operations. It is consistent with our Ethical Framework, that expects a culture of high ethical standards, including compliance with applicable laws, contractual and other obligations. As a result, this Modern Slavery Policy is part of the Ethical Framework. This Policy supports the Modern Slavery Act (Cth) 2018

Context

Modern slavery describes situations where coercion, threats or deception are used to exploit individuals and undermine or deprive them of their freedom. Kubota Australia (KAU) strives to use, insights gathered through its business activities to contribute to ending all forms of modern slavery by ensuring our own supply chains and operations don’t contribute to modern slavery practices, and to take appropriate action to respond to the humanitarian impacts of modern slavery

Scope of policy

This Policy applies to all employees, suppliers, and business partners of entities controlled by KAU, including Kubota Finance and Kubota New Zealand

Definitions

Modern Slavery Act 2018 (Cth) being the Commonwealth legislation (the Act) enacted by the Parliament of Australia on 29 November 2018 (and may be amended from time to time).

Modern slavery for the purposes of this policy is defined as including eight types of serious exploitation and outlined in Section 4[1]

Operations is defined as activity undertaken by KAU and any of its subsidiaries

Partnership means all relationships between KAU and a Partner whereby KAU grants the Partner the possibility of using its name, emblem/logo or image in its communication and promotional materials, thereby potentially creating a public association of image between the Partner and KAU. This relationship includes arrangements of; sponsorships, cause-related marketing initiatives, and strategic alliances

Risks of modern slavery practices means the potential for KAU to cause, contribute to, or be directly linked to modern slavery through its supply chains and operations.

Kubota Australia is the term used to refer to Kubota Australia Pty Ltd and its subsidiaries, not the broader Kubota Corporation.

Kubota People include any current:

Members of a Governance Body (members of the KAU board)

Employees

Suppliers is defined as any organization or person who provides us with goods or services, including their subcontractors, agents, related entities, and consultants.

Supply chains is defined as the products and services (including labour) that contribute to KAU’s own products and services. This includes products and services sourced in Australia or overseas and extends beyond direct suppliers

What is modern slavery

Modern slavery is defined by the Modern Slavery Act (Cth) 2018[2] to include eight types of serious exploitation and which can be understood as:

trafficking in persons, which is the recruitment, harboring and movement of a person for the purposes of exploitation through modern slavery. Exploitation also includes the prostitution of others or other forms of sexual exploitation, forced labour or services, slavery or practices like slavery, servitude or the removal of organs.

slavery, which is where the offender exercises powers of ownership over the victim

servitude, which is where the victim’s personal freedom is significantly restricted, and they are not free to stop working or leave their place of work

forced labour, which is where the victim is either not free to stop working or not free to leave their place of work

forced marriage, which is where coercion, threats or deception are used to make a victim marry or where the victim does not understand or is incapable of understanding the nature and effect of the marriage ceremony

debt bondage, which is where the victim’s services are pledged as security for a debt and the debt is manifestly excessive or the victim’s services are not applied to liquidate the debt, or the length and nature of the services are not limited and defined

the worst forms of child labour, which involves situations where children are: exploited through slavery or similar practices, including sexual exploitation; or engaged in hazardous work which may harm their health or safety, or used to produce or traffic drugs

deceptive recruiting for labour or services, which is where the victim is deceived about whether they will be exploited through a type of modern slavery[3]

KAU approach to limiting the risk of modern slavery practices

KAU will work proactively to reduce modern slavery within our supply chains and operations, and we expect all organizations we engage with to do the same.

Supply Chain

KAU Supplier Code of Conduct

We expect all existing and new Suppliers to comply with the principles set out in our Supplier Code of Conduct. Fundamental to the Supplier Code of Conduct is an expectation that all Suppliers operate in full compliance with the laws and regulations in the jurisdiction where the goods are sourced, procured or services are performed. Suppliers must use best endeavors to ensure that there is no modern slavery in their supply chains and operations. In the event Suppliers identify any occurrence of, or material risk of modern slavery in their supply chains or operations they are to take practical and effective steps to address that occurrence or risk. Suppliers must notify KAU as soon as practicable of any occurrence of, or material risk of modern slavery they have identified and notify relevant authorities where appropriate.

KAU’s contractual terms

Our contractual terms reflect Supplier obligations outlined in the Supplier Code of Conduct, including compliance with Australian modern slavery laws and those foreign modern slavery laws that apply in the locations in which they operate.

Supply chain mapping and risk assessment

We encourage our suppliers to complete a Corporate Social Responsibility questionnaire which contains questions relevant to modern slavery. Answers to this questionnaire will provide us with a greater understanding of the risk of modern slavery within a supplier’s supply chains or operations and enable us to work with a supplier to reduce the risks identified. We will actively and progressively improve our understanding and oversight of all tiers of our supply chains

Operations

Modern Slavery Policy

KAU maintains a Modern Slavery Policy (this Policy) outlining our approach to reducing the risk of modern slavery practices within our supply chains and operations. The Policy provides guidance on the steps KAU takes to work with suppliers to reduce risks and the range of supports available for when a KAU person becomes aware that someone is at risk of or affected by modern slavery practices.

Incorporating modern slavery into other policies

When existing policies undergo policy review or new polices are under development, policy owners are required to identify existing modern slavery commitments that can be enhanced, or where modern slavery protections can be incorporated.

Human Resources

We are committed to ensuring the health, safety and wellbeing of our workforce and we maintain a suite of policies that are informed by and compliant with Australian workplace occupational health and safety law.

Supplier Screening

The Supplier Code of Conduct requires KAU to complete a supplier screening tool before entering into a partnership with another organization. Prospective suppliers automatically disqualify from public association with KAU if they are knowingly or deliberately engaged in activities running counter to:

The Movement’s objectives and Fundamental Principles

Principles of International Humanitarian Law

Internationally recognized standards of human rights, labour rights and protection of health

Communications, Engagement and Training

KAU team members will be provided communications and training opportunities to enhance their understanding of the causes and humanitarian impact of modern slavery, the Modern Slavery Policy and our approach to limiting the risk of modern slavery within our supply chains and operations. KAU team members with purchasing responsibilities are provided additional training on the KAU Supplier Code of Conduct, Corporate Social Responsibility tool and supporting suppliers to undertake due diligence. KAU team members who initiate and periodically review relationships with third parties are provided with training to apply due diligence processes.

Continuous improvement approach to reducing the risk of modern slavery

We are committed to applying a continuous improvement approach to how we reduce the risk of modern slavery practices within our supply chains and operations. We will seek feedback from KAU team members, Suppliers, and other parties regarding the success or otherwise of the actions we have taken to reduce the risk of modern slavery.

By 31 December each year we will publish a Modern Slavery Statement that outlines the steps we have taken over the reporting year to identify where our supply chains and operations may be contributing to modern slavery practices, and the actions we have taken to minimize these risks.

Reporting Concerns of modern slavery

Reporting unethical or unlawful conduct

A key part of supporting ethical standards is enabling KAU team members and suppliers to feel free and safe to speak up when there are reasonable grounds to suspect that KAU team members or any of KAU’s suppliers are not acting ethically or in accordance with laws and obligations. Concerns about compliance or ethical issues or illegal or unethical activities are to be reported according to our whistleblower policy

Responding to concerns of modern slavery practices

The Australian Federal Police is responsible for investigating suspected cases of modern slavery and can be contacted on 131 237 to discuss or report a suspected case. Contact can be made anonymously.

In an emergency and if someone is in immediate danger, please call Triple Zero (000) for police assistance

[1]  Modern Slavery Act (Cth) 2018. Available from : https://www.legislation.gov.au/Details/C2018A00153

[2] Modern Slavery Act (Cth) 2018. Available from : https://www.legislation.gov.au/Details/C2018A00153

[3] Department of Home Affairs. Commonwealth Modern Slavery Act 2018: Guidance for reporting entities (2018). Available from https://www.homeaffairs.gov.au/criminal-justice/files/modern-slavery-reportingentities.pdf

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Supplier Code of Conduct

This code of conduct applies to all businesses that provide products or services for Kubota Australia Pty Ltd (Kubota Australia) and its subsidiaries, joint ventures, divisions, or affiliates. Kubota Australia requires suppliers and their employees to commit to this code of conduct as a condition of doing business

Kubota Australia suppliers must comply with the laws, rules, regulations, and Kubota Australia policies of the countries and locations in which they operate. They are expected to be familiar with the business practices of their suppliers and subcontractors, and ensure they operate according to this code of conduct. Kubota Australia may discontinue its relationship with suppliers who fail to comply with this code.

Social Responsibilities

Labour and human rights

Suppliers are expected to provide a fair and ethical workplace, maintaining high standards of human rights, with appropriate labour and human rights policies and practices in place

At Kubota Australia, we pride ourselves on providing an equal employment and gender equality workplace and expect our Suppliers not to discriminate against any employee based on age, disability, ethnicity, gender, marital status, political affiliation, race, religion, sexual orientation, gender identity, union membership, or any other status protected by law, in hiring and other employment practices. Consistent with the Workplace Gender Equality Act 2012[1], suppliers are expected to proactively support gender equality initiatives. Kubota Australia strives to promote and influence improvements in gender equality across its Supply Chain through procurement policies and practices. Kubota Australia also encourages Suppliers to explore opportunities to engage Aboriginal and Torres Strait Islander businesses in their supply chain.

Suppliers are expected not to bully or threaten employees or subject them to unlawful or inhumane treatment. This includes, but is not limited to, abuse and harassment which can be verbal, physical, sexual, or psychological. Consistent with The Modern Slavery Act 2018[2], suppliers are expected to proactively identify, address and where required by legislation, report on risks of modern slavery practices in their business operations and supply chains. You can read more in our Modern Slavery Statement[3].

Suppliers should take reasonable endeavours to ensure that any third-party labour agency it may use to fulfil services to Kubota Australia, is compliant with The Modern Slavery Act 2018[4], including payments, recruitment related fees and expenses in recruiting foreign contract workers.

All relevant Suppliers involved in the labour hire sector must hold a licence under this scheme before Kubota Australia can engage their services. Please refer to the Victorian Labour Hire Authority[5] , for more information.

Suppliers are expected to freely allow employees to associate with others, form and join (or refrain from joining) industrial organizations or associations of their choice and bargain collectively, or engage in any lawful industrial activity without interference, discrimination, retaliation or harassment.

Suppliers must abide by The Privacy Act 1988[6], which regulates the treatment of personal information about individuals. This includes the collection, storage, and disclosure of personal information about individuals.

Health and Safety

Suppliers are expected to provide a healthy and safe work environment, with comprehensive health and safety management practices in place.

Suppliers with employees who need to enter a Kubota Australia premises must ensure those employees meet any applicable requirements and be able to provide verified evidence.

Suppliers must comply with all other applicable laws relating to workplace health and safety and provide their employees with job-related training and consult with employees in relation to the provision of information and training.

Environmental Responsibilities

Suppliers are expected to conduct their operations in a way that minimizes the impact on natural resources and protects the environment, customers, and employees. They must ensure their operations comply with all applicable laws related to air emissions, water discharges, toxic substances, and hazardous waste disposal. Throughout the world, laws and regulations prohibit or restrict certain substances and/or require manufacturers and suppliers to provide information about restricted substances in their products. Suppliers must, therefore, comply with the Kubota Group’s environmental charter[7] and when requested by Kubota Australia, provide regulatory compliance declarations for identified products. Suppliers and vendors are expected to priorities environmental sustainability in their business operations and products. This includes, but is not limited to, the use of recyclable or reusable packaging where possible. Suppliers should actively seek ways to reduce waste and environmental impact through sustainable practices and innovations in their supply chain.

Ethical Expectations

Ethics, Gifts and Gratuities

Suppliers must not offer gifts to Kubota Australia employees. This includes gifts of nominal value. Although giving gifts is acceptable in some cultures, Kubota Australia requests that suppliers respect its policy of not accepting gifts.

Improper Payments

Bribes, kickbacks, and similar payments are strictly prohibited. This ban applies even when local laws may permit such activity. Employees, suppliers, and agents acting on behalf of Kubota Australia are strictly prohibited from accepting or giving such considerations under any circumstances. Suppliers must, therefore, comply with the Kubota Australia’s Anti-bribery policy[8]

Confidential Information

Proper management of confidential information is critical to the success of both Kubota Australia and suppliers. Suppliers must protect all Kubota Australia information, electronic data, and intellectual property or Kubota Australia technologies with appropriate safeguards. Any transfer of confidential information must be executed in a way that secures and protects the intellectual property rights of Kubota Australia and its suppliers. Suppliers may receive our confidential information only as authorised by a confidentiality or non-disclosure agreement and must comply with their obligations to not disclose the confidential information, to not use the information except as permitted by the agreement, and to protect the information from misuse or unauthorised disclosure. Our suppliers can expect Kubota Australia to similarly safeguard their confidential information when authorisation is provided to Kubota Australia. Suppliers may not use the Kubota Australia trademark, images, or other materials to which Kubota Australia owns the copyright, unless explicitly authorised.

Supplier Management

Country of Origin (COO) Compliance

Suppliers must ensure that Country of Origin (COO) information label on Products/good is accurate and consistent as per the law and regulations. Kubota Australia relies heavily on the provided COO information to meet customs laws. Suppliers failing to provide accurate COO information will be considered non-compliant with this code of conduct.

System Management

Suppliers are expected to have a management system that ensures they comply with applicable laws, regulations, and Kubota Australia policies, conform to this Supplier Code of Conduct, and identify and reduce operational risks related to this code. The system should also promote continuous improvement and compliance with changing laws and regulations.

Supply Chain Transparency

Supply chain transparency is required to confirm compliance to this code of conduct. To monitor this, Kubota Australia’s Compliance Officer will request documentation, conduct onsite audits, review, and approve corrective action plans, and verify implementation of corrective action.

Communication

Suppliers are expected to assist Kubota Australia in enforcing this Supplier Code of Conduct by communicating its principles to their supervisors, employees, and suppliers.

Corrective Action

Non-Compliance

Kubota Australia will address confirmed Supplier Code of Conduct non-compliance and Actions may include but not be limited to any of following:

• Require a supplier to implement changes to policy, procedure or related conduct and confirm/ evidence effective implementation in writing and/or via on-site inspection by Kubota or its representatives.
• Require specific action to be taken by a supplier, evidenced by a specified date.
• Vary the terms of, or terminate a contract, which may include summary termination.
• Referral to appropriate authorities

Non-Compliance Reporting

Violations of the Kubota Australia Supplier Code of Conduct can be reported confidentially via any of the following ways:

• By email to kau_g.whistleblower@KubotaAustralia.com.au for receipt by Kubota’s Compliance Officer in respect to Australia and New Zealand.
• Telephone: 1300 582 582
• Anonymously to: Compliance Officer 25 - 29 Permas Way Truganina VIC 3029 Australia

More Information or Questions

Any supplier may direct questions or comments about this Code to their Supply Management representative or Kubota’s Compliance Officer.

[1] https://www.legislation.gov.au/Details/C2016C00895

[2] https://www.legislation.gov.au/Details/C2018A00153

[3] https://kubota.com.au/

[4] https://www.legislation.gov.au/Details/C2018A00153

[5] https://labourhireauthority.vic.gov.au/

[6] https://www.legislation.gov.au/Details/C2014C00076

[7] https://www.kubota.com/sustainability/environment_basic_policy/index.html

[8] https://kubota.com.au/our-company/the-story/