Westpac director Steven Harker, who helped oversee the bank’s 2019 response to failures to report money laundering, has maintained a superannuation fund for decades in Samoa administered by a boutique business entangled in tax-avoidance schemes.

Documents obtained by The Australian Financial Review as part of a global collaboration with the International Consortium of Investigative Journalists suggest that Harker, a former Future Fund director, borrowed $30 million over a decade from his trust, SJH No. 2.