Leading Associates

Tax in New Zealand

Bell Gully

The tax team at Bell Gully regularly acts for clients in significant matters throughout the market, with a strong reputation in transactional tax, tax disputes and litigation, and private client taxation issues. The group’s core tax dispute capability extends to advising clients on IRD audits and investigations, while the team also demonstrates strong knowledge on the tax aspects of financing and securitisation transactions. Graham Murray heads the team with a broad practice that includes the taxation of corporate restructurings, while Mathew McKay is a tax disputes and litigation specialist. The team further includes the experienced Willy Sussman, noted for his private client tax knowledge, and Campbell Pentney, who has particular expertise in customs and excise matters. Hayden Roberts has a wealth of experience advising on corporate tax law issues, including those arising in M&A, financing arrangements, and securitisation structures.

Praxisleiter:

Graham Murray


Weitere Kernanwälte:

Mathew McKay; Willy Sussman; Campbell Pentney; Hayden Roberts


Referenzen

‘Strong collaboration across the disciplines within the organisation, with the invitation to utilisation of other disciplines done with courtesy.’

‘Exceptional competence but also extremely personable. Able to collaborate and debate constructively and ensure understanding of the client and adapt advice to meet their competency.‘

‚Mat McKay demonstrates an exceptional level of listening, curiosity, understanding and technical capability that, combined, translates into well considered, targeted and tailored advice.’

Kernmandanten

Contact Energy


Downer


AGP


Kami


Orion Health


Enable


Jarden


One New Zealand


AirBnB


Fletcher Building


Air New Zealand


Highlight-Mandate


  • Provided income tax and GST advice in relation to the combination of Jarden and NAB’s wealth advice and asset management businesses in a newly formed entity, known as FirstCape, with input from Pacific Equity Partners.
  • Advised on the tax aspects of the NZ$410 million sale of Asteron Life to Resolution Life, including all tax documentary aspects of the transaction.
  • Advised the shareholders of Kami Limited, a tech start-up, in connection with the sale of its business to Boston Ventures for NZ$300 million.

MinterEllisonRuddWatts

MinterEllisonRuddWatts‘ tax team demonstrates significant proficiency across specialised areas such as infrastructure, transfer pricing, and private wealth management. The group continues to be sought after for its expertise in M&A work, with strong knowledge of both the pre-transaction and post-transaction structuring and tax due diligence. Andrew Ryan leads the practice, regularly working with both domestic and international clients, advising on a variety of tax law issues, including cross-border transactions for major corporations to employment taxes for privately owned businesses. Further, Simon Akozu is particularly noted for his work in relation to infrastructure projects, as well as crypto asset projects.

Praxisleiter:

Andrew Ryan


Weitere Kernanwälte:

Simon Akozu; Phillip Chrisp; Sue Wong


Kernmandanten

Wellington Gateway Partnership


AgriZeroNZ


Avolon


Amicaa Investments Pty Ltd


ANZ Bank of New Zealand Limited


Tower Limited


Todd Corporation Limited


Z Energy Limited


Westpac New Zealand Limited


Milford Asset Management Limited


Highlight-Mandate


  • Acted for Wellington Gateway Partnership on all aspects of the restructuring of the landmark Transmission Gully motorway public-private partnership.
  • Acted for Camco, a UK-based specialist climate and impact fund manager, on the formation of TIDES (Transforming Islands Development through Electrification and Sustainability) – a first-of-its-kind wholesale impact fund for the Pacific region.
  • Acted for Z, a New Zealand fuel distributor and subsidiary of Ampol, on a wide range of strategic projects and BAU matters.

Russell McVeagh

The tax team at Russell McVeagh provides a strong offering, advising on a complete range of tax matters, including all types of direct and indirect taxation. The group is regularly instructed on tax matters related to financing and capital raising, M&A, business establishment and reorganisation, as well as employee remuneration packages, transfer pricing, and tax investigations. Greg Neill acts as chair of the department, with particular experience in M&A, private equity, banking and finance, and general corporate tax. The team further includes Fred Ward, who is noted for both his tax advice and litigation services, regularly acting for large banks and corporations.

Praxisleiter:

Greg Neill


Weitere Kernanwälte:

Fred Ward


Referenzen

‚Very responsive to our tax queries, which can sometimes be urgent. Good, clear advice, presented in an easy-to-read format.‘

‚We deal with Greg Neill and find he is extremely responsive to our queries. Turnaround time is very good.‘

Kernmandanten

UDC Finance Limited


Scentre Group Limited


Auckland Airport Limited


Craigs Investment Partners


Manawa Energy


Direct Capital


Orams Group Limited


Bostock Group and Bostock Brothers


Goldman Sachs Australia Pty Limited


UBS New Zealand Limited


Highlight-Mandate


  • Advised UDC Finance Limited (UDC Finance) on its fourth term securitisation, whereby the term securitisation SPV issued asset-backed AAA-rated notes to a pool of third-party investors across New Zealand and other overseas jurisdictions.
  • Advised the underwriters on Infratil’s NZ$1.275 billion equity raise.
  • Acted as principal NZ advisors to Scentre Group Limited on the issuance of A$300m of subordinated non-call fixed rate notes and A$600m of subordinated non-call floating rate notes, each due 2054.

Mayne Wetherell

The tax practice at Mayne Wetherell is regularly instructed by a range of clients to handle a variety of tax matters throughout the market. The team benefits from the joint leadership of Brendan Brown and Chris Harker, both of whom provide a wealth of experience across the practice area. Brown is noted for his specialisms in corporate and international taxation, regularly working with large banks and corporations, while Harker advises on significant transactions in relation to M&A, restructures, and infrastructure projects. Key support is provided by Tim Stewart, who has particular expertise in tax issues affecting financing arrangements and the financial sector.

Praxisleiter:

Brendan Brown; Chris Harker


Weitere Kernanwälte:

Tim Stewart


Referenzen

‚Market-leading tax practice in terms of technical knowledge.‘

‚We work with Brendan Brown and Tim Stewart. Brendan is, in our view, the market leader in NZ tax with very strong technical knowledge and an ability to apply that knowledge thoughtfully and practically in the context of the complex financing transactions which we look at.‘

‚They are a team of senior practitioners, skilled in their field, who can deliver results quickly and effectively.‘

Kernmandanten

Avanti Finance Limited


Bank of New Zealand


Corporate Taxpayers Group


FleetPartners Group Limited


Genesis Energy


Goldman Sachs


Spark New Zealand


Taxi Limited


Westpac New Zealand Limited


Highlight-Mandate


  • Acted for Spark on the NZ$311m sale of its remaining stake in Connexa to CDPQ.
  • Advised Westpac on its NZ$375m issue of perpetual preference shares to New Zealand investors.
  • Acted for Genesis Energy on the tax aspects of its acquisition and development of the 127-megawatt Edgecumbe solar farm.

Simpson Grierson

Simpson Grierson‘s tax offering demonstrates strong expertise in corporate transactional tax practice, regularly handling work for major corporations, both domestic and international clients. The team is noted for its unique public sector and charity advice, evidencing clear strengths in advising on tax matters in these areas. Barney Cumberland spearheads the practice, with a focus on the tax aspects of domestic and cross-border M&A, private equity deals, financing, and capital raising transactions. Cumberland further advises on tax regulatory matters, while providing specialist tax advice to high-net-worth individuals. Nick Bland offers key support to the team, with a specialist focus on charity and public sector taxation.

Praxisleiter:

Barney Cumberland


Weitere Kernanwälte:

Nick Bland


Referenzen

‚They have extensive experience and knowledge concerning local authorities and tax issues that arise. They are also experts in charitable trusts and donee organisation status, particularly concerning Local Authorities.‘

‚They can provide definitive advice and assist in submissions concerning proposed government legislation and water restructuring.‘

‚Nick Bland, one of their senior associates, has been invaluable in his prompt addressing of our concerns concerning tax issues.‘

Kernmandanten

The a2 Milk Company Limited


Adamantem Capital


Archer Capital


ASB Bank


Auckland Council


Baker McKenzie


DoorDash, Inc


Flynn Restaurant Group


Huntington Bank


Jenden Business Trust


Johnson Controls International plc


Mercury Capital


New Zealand Rugby


Oceana Gold


Rayonier, Inc


Shinsei Bank


Highlight-Mandate


  • Advised Rayonier, Inc on its NZD $1.5 billion sale of its 77% interest in Matariki Forests.
  • Advised Johnson Controls on a restructuring of its local operational sale of part of its New Zealand business.
  • Advised Auckland Council on the establishment of the Auckland Future Fund and its initial capitalisation with $NZ1.31 billion shares in listed Auckland International Airport Limited.

Buddle Findlay

Buddle Findlay‘s tax team is well-regarded for its expertise across all areas of direct and indirect taxation, including income tax matters, GST, and duties. The team consistently works with both domestic and international business operations, as well as managing inbound and outbound investments. Tony Wilkinson heads the team, with expertise in the tax aspects of financings, corporate restructurings, and M&A. Fiona Heiford provides key support to the team.

Praxisleiter:

Tony Wilkinson


Weitere Kernanwälte:

Fiona Heiford


Referenzen

‚Very responsive, quick to understand issues.‘

‚Tony Wilkinson and Fiona Heiford – pragmatic and responsive.‘

DLA Piper New Zealand

DLA Piper New Zealand’s tax team works in tandem with the firm’s corporate, finance, and international network to advise on cross-border transactions. The team demonstrates particular competence in handling structuring matters under specialised regimes such as GST, across a broad range of sectors, including energy, technology, and financial services. David Johnston leads the team with a focus on M&A, capital raising, inbound and outbound investment, as well as contentious tax disputes. Max Kwan provides key support, with specific expertise in areas of emission trading schemes and investment funds.

Praxisleiter:

David Johnston


Weitere Kernanwälte:

Max Kwan


Kernmandanten

Tracksuit Limited


Yamaha Motor Ventures


Contact Energy


BNP Paribas


Deere & Company


HSO Group B.V


AIG Insurance


Foodstuffs North Island Limited


King’s Trust Aotearoa New Zealand


Apex and Fund Rock


Highlight-Mandate


PwC Legal New Zealand

PwC Legal New Zealand‘s tax team offers an integrated service model, combining legal expertise with the broader capacities of the global network. The team works with a diverse client base, including multinational corporations, financial institutions, and family-owned enterprises. Helen Johnson leads the tax practice, with extensive experience advising clients in a range of sectors on their cross-border and domestic investments, including in relation to tax restructuring, acquisitions, as well as capital raises.

Praxisleiter:

Helen Johnson


Weitere Kernanwälte:

Emma Richards; Harry Cundy


Referenzen

‚What stands out is how seamlessly the tax insights are woven into broader legal advice, rather than sitting in a silo; the tax perspective is always considered and always pragmatic.‘

‚Very knowledgeable, professional.‘

‚Wide-ranging expertise across all forms of tax.‘

Kernmandanten

Genesis Energy


Manawa Energy


Wingnut Films


Real Estate Institute of NZ


NZ Transport Agency


BlackRock


ICD Property


The Centre for Climate Action Joint Venture Limited


Methanex


Country Road


Highlight-Mandate


  • Instructed solicitors in relation to an appeal to the High Court and Court of Appeal in relation to a customs duty matter for Country Road.
  • Advised an offshore family office in relation to a series of high-value and complex cross-border transactions, an Inland Revenue investigation, restructuring investments, and succession planning matters.