analytical procedures over the Information Subject to Assurance; walkthroughs of the Information Subject to Assurance to source documentation; evaluating the appropriateness of the Criteria with respect to the Information Subject to Assurance. reviewed the Transurban Group 2025 Annual Report in its entirety to ensure it is consistent with our overall knowledge of assurance engagement. Inherent Limitations Inherent limitations exist in all assurance engagements due to the selective testing of the information being examined. It is therefore possible that fraud, error or material misstatement in the Information Subject to Assurance may occur and not be detected. Non-financial data may be subject to more inherent limitations than financial data, given both its nature and the methods used for determining, calculating, and estimating such data. The precision of different measurement techniques may also vary. The absence of a significant body of established practice on which to draw to evaluate and measure non-financial information allows for different, but acceptable, evaluation and measurement techniques that can affect comparability between entities and over time. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Accordingly, we do not express a reasonable assurance conclusion. Misstatements, including omissions, are considered material if, individually or in the aggregate, they could reasonably be expected to influence relevant decisions of the Directors of Transurban Limited. Use of this Assurance Report This report has been prepared solely for the Directors of Transurban Limited who have commissioned this independent assurance over the Information Subject to Assurance to enhance transparency and confidence in their oversight and may not be suitable for another purpose. We disclaim any assumption of responsibility for any reliance on this report, to any person other than the Directors of Transurban Limited, or for any other purpose than that for which it was prepared. Managements Responsibility Management are responsible for: preparing and presenting the Information Subject to Assurance in accordance with the criteria; and determining appropriate reporting topics and selecting or establishing suitable criteria for measuring, evaluating and preparing the Information Subject to Assurance; ensuring that those criteria are relevant and appropriate to Transurban Limited and the intended users; and establishing and maintaining systems, processes and internal controls that enable the preparation and presentation of the Information Subject to Assurance that is free from material misstatement, whether due to fraud or error. Our Responsibility Our responsibility is to perform a limited assurance engagement in relation to the Information Subject to Assurance for the 30 June 2025, and to issue an assurance report that includes our conclusion based on the procedures we have performed and evidence we have obtained. Our Independence and Quality Management We have complied with our independence and other relevant ethical requirements of the Code of Ethics for Professional Accountants (including Independence Standards) issued by the Accounting Professional and Ethical Standards Board, and complied with the applicable requirements of Australian Standard on Quality Management 1 to design, implement and operate a system of quality management.
KPMG 20 August 2025 Sydney, NSW
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