Leading Associates

Tax in New Zealand

Bell Gully

Offering ‘excellent, robust commercial tax advice’, Bell Gully offering encompasses the entire gamut of tax matters, including tax issues relating to transactions, regulatory changes, and private client taxation. The firm is also well-versed in securitisation and litigation matters. The practice is headed by Matthew McKay, a specialist tax litigator, and Graham Murray, who is an expert on securitisation taxation. Willy Sussman adds indirect tax knowledge to the team’s repertoire, supported by Campbell Pentney. Hayden Roberts guides clients through tax disputes procedures and connected litigation, while Savannah Feyter focuses on income tax matters.

Responsables de la pratique:

Graham Murray; Mathew McKay


Autres avocats clés:

Willy Sussman; Campbell Pentney; Hayden Roberts; Savannah Feyter


Les références

‘The Bell Gully tax team provides excellent robust commercial tax advice. They are very responsive and always reachable.’

‘Mathew McKay is an extremely good communicator, and grasps not only tax but commercial issues very quickly. His ability to communicate effectively with both tax personnel and management is a stand-out quality.’

‘Hayden Roberts also provides timely and valuable advice, both from a tax and commercial perspective.’

Principaux clients

Quayside Holdings


Uber NZ


Haast Enerfy Trading


One New Zealand


SkyCity Entertainment Group


Lightstorm Entertainment


Airbnb Inc.


Ernst & Young Group


Qantas Airways


Silver Colt Opportunity III


New Zealand Funds Management


Reading Cinemas


Todd Corporation


Vodafone Europe


Northwest HealthCare Properties Management


Motor Trade Finance


ANZ Bank


Downer New Zealand


Spotless Facility Services


Pacific Alliance Group


Principaux dossiers


  • Advised humm/FlexiGroup on the New Zealand tax aspects of the establishment of a new securitisation programme and the establishment of the first trust under that programme, the FlexiCommercial NZ No. 1 Trust.
  • Advising Blackrock on the tax aspects of the establishment of its New Zealand operations and a new US$1.22bn climate infrastructure fund.
  • Advised a large global company on various GST aspects of the proposed new rules for platform economy marketplace operators in New Zealand.

MinterEllisonRuddWatts

MinterEllisonRuddWatts provides a comprehensive service to its tax clients, advising across a wide array of tax matters, with a particular strength in tax controversy. The firm offers further expertise in tax issues relating to infrastructure, transfer pricing, private wealth, cryptocurrency, and charities law. Led by Andrew Ryan, an expert in private wealth and charities matters, the team regularly advises on trans-Tasman tax issues. Simon Akozu covers tax aspects of infrastructure matters, while Phillip Chrisp advises on corporate and M&A matters.

Responsables de la pratique:

Andrew Ryan


Autres avocats clés:

Simon Akozu; Phillip Chrisp


Les références

‘MinterEllisonRuddWatts gives good advice that brings the goals of the organisation into focus in a way that makes the incorporation process smooth and quick.’

‘The MERW tax team is the best in the country for private equity transaction and fund advice. They are very responsive, provide clear advice and are sympathetic to transaction timelines.’

‘Andrew Ryan and Phillip Chrisp understand what is required to get deals done. Their advice is always tailored to the task at hand.’

Principaux clients

ANZ Bank of New Zealand Limited


Dexus


Datacom New Zealand Limited


Z Energy Limited


Hirepool Limited


Fédération Internationale de Football Association


Westpac New Zealand Limited


Bupa Care Services NZ Limited


Trinity College London


Continuity Capital Partners


Principaux dossiers


  • Advised Canadian technology holding company, Tiny, on the New Zealand tax aspects of its purchase of 60% of Letterboxd Limited, a New Zealand-grown, free social media platform valued at over USD50m.
  • Advised FIFA on its tax and structuring requirements to successfully deliver the FIFA Women’s World Cup 2023™ competition across Australia and New Zealand.
  • Advised Wellington Gateway Project on various aspects of the Transmission Gully motorway PPP project, providing tax structuring advice.

Mayne Wetherell

Delivering ‘quality, comprehensive work’, Mayne Wetherell advises clients on tax disputes, M&A transactions, securitisations, tariffs, and regulatory matters. The practice is able to draw on the expertise of the broader firm to enhance its advice to its clients. Wellington-based Brendan Brown, specialising in corporate and international taxation, leads the team alongside Auckland-based Chris Harker, an expert on tax law reform. Tim Stewart specialises in the cross-over between tax and trust law.

Responsables de la pratique:

Brendan Brown; Chris Harker


Autres avocats clés:

Tim Stewart


Les références

‘The team delivers quality, comprehensive work while also being able to distill this into an understandable summary.’

‘Chris Harker’s communication and availability are excellent.’

‘First tier experience and skills in finding solutions to very difficult and complex transactions and fact patterns. You can have the utmost confidence that you are receiving the very best tax advice.’

Principaux clients

Spark New Zealand


Corporate Taxpayers Group


Genesis Energy


Westpac New Zealand Limited


Avanti Finance Limited


Principaux dossiers


  • Advised Genesis Energy and FRV as participants in the Solar-Gen Joint Venture on tax aspects of the development and project financing of the 63 MW Lauriston solar farm.
  • Advised Westpac New Zealand Limited on its issue of NZ$600m of Tier 2 unsecured subordinated notes.
  • Advised senior lenders, Natixis and First Sentier, on the establishment of New Zealand Green Investment Finance Limited’s new CBI certified solar financing programme.

Russell McVeagh

Russell McVeagh is experienced in tax reform processes and advises clients on tax matters surrounding financings and structurings. The firm is instructed by major banks, sovereign wealth funds, investment companies, energy companies, and consumer goods companies. Seen as ‘super smart and resourceful’, Fred Ward leads the team, advising on corporate finance and structured investment products work. Greg Neill assists clients with managed funds and securitisations.

Responsables de la pratique:

Fred Ward


Autres avocats clés:

Greg Neill


Les références

‘Provide very prompt and concise opinions.’

‘Greg Neill gets to grips with the issue very quickly and provides immediate thoughts and then follows up with a concise opinion.’

‘Great depth of knowledge and always happy to help and provide a fresh look on matters.’

Principaux clients

Fonterra Co-operative Group


Fisher Funds


UDC Finance Limited


Bank of New Zealand


National Australia Bank


QIC Private Capital


Holcim


UDC Finance Limited


Intellihub


Meridian Energy Limited


Tenzing Private Equity LLP


Meridian Energy Limited


Spark New Zealand Trading Limited


Principaux dossiers


  • Assisted Fonterra with its high-profile, highly significant implementation of its capital restructure and inter-relationship with the Fonterra Shareholders Fund.
  • Advised Fisher Funds as mezzanine lender for Pepper NZ’s purchase of the acquisition of HSBC’s home loan book, valued at $1.18bn.
  • Advised QIC Private Capital on its acquisition of 50% of Vector Limited’s New Zealand and Australian metering business – the largest smart metering platform across Australia and New Zealand, valued at approximately $2.51bn.

Simpson Grierson

Simpson Grierson is experienced in advising on commercial tax issues and tax disputes, including advising on tax audits. The firm is also well-versed in public sector and charity taxation matters, as well as tax matters in distressed situations for insolvency practitioners and banking clients. The team is led by Andrew Matthews and Barney Cumberland, an expert in M&A, financing and litigation matters. Within the team, Nick Bland specialises in not-for-profit tax issues. Paul Windeatt is also noted within the team.

Responsables de la pratique:

Barney Cumberland; Andrew Matthews


Autres avocats clés:

Nick Bland; Paul Windeatt


Les références

‘They have invaluable knowledge and experience in relation to government and particular IRD views.’

‘Nick Bland provides clear and helpful tax advice.’

‘Nick Bland and the Simpson Grierson team have become valued partners in our effort to be a model of tax compliance. He has responded to a wide range of tax questions over the years and has kept excellent files so as not to repeat work that has already been done.’

Principaux clients

Auckland Council Group


ASB Bank


The a2 Milk Company Limited


Baker & McKenzie


Matariki Forests Trading


Tait International Limited


nib Holdings Limited


Adamantem Capital


Arena Investors, LLP


Principaux dossiers


  • Advised Australian private equity firm Adamantem Capital on its significant equity investment in Evnex Limited, a NZ EV smart charger manufacturer and software developer, which is poised to expand across Australia.
  • Advised the major shareholders on the sale of funds manager Hobson Wealth to a NZ investment management firm.
  • Advised the founders of the Wet & Forget Group, with operations in New Zealand, the USA, Australia, and the UK, on the sale of the Group to a NZ private equity firm.

DLA Piper New Zealand

Able to draw on the expertise of hundreds of tax lawyers across a wide array of jurisdictions, DLA Piper New Zealand is well-suited to advise clients on cross-border tax matters. The firms' clients include companies and bodies operating across a wide range of industries, including warranty and indemnity insurance, renewable energy, technology, and retail. Practice head David Johnston is an experienced advisor on M&A transactions, capital raisings, and restructurings. The team is also well-versed in employment-related tax issues and employee share option plans.

Responsables de la pratique:

David Johnston


Les références

‘DLA Piper are relational, reliable and hospitable.’

‘David Johnston is a joy to work with. He’s rapid with responses and generous with his expertise. I feel so secure with his guidance.’

Principaux clients

Tracksuit


Bank of Queensland


Foodstuffs North Island


Volante


The King’s Trust Aotearoa New Zealand


Booster


i-Select Group


Hugo Boss


Simplicity


Five V Capital


Principaux dossiers


  • Advised Tracksuit on all aspects of its $22m Series A Capital Raise.
  • Advised Bank of Queensland in connection with the sale of its ~NZ$230m loan portfolio to UDC Finance Limited.
  • Advised Five V Capital in connection with the sale of Totara Learning Solutions to Tenzing, a European private equity investor.

PwC Legal New Zealand

PwC Legal New Zealand specialises in advising on tax disputes, rulings, and non-binding guidance with Inland Revenue. Additionally, the firm is well-versed in M&A transactions, financing, corporate reorganisations, fund structuring, and PPP projects. Assisting corporates, managed funds, and high-net-worth private clients, Helen Johnson leads the team, aiding in cross-border investment matters. Emma Richards, based in the Wellington office, is also noted within the team, advising private and public sector clients on restructuring and infrastructure projects.

Responsables de la pratique:

Helen Johnson


Autres avocats clés:

Emma Richards


Les références

‘PwC cover all the bases for tax practice. Experts in the team will manage within their own areas of specialty as required.’

‘Great understanding of the relevant issues and ability to explain to clients without drowning in the detail of legislation. Excellent communication skills and easy to work with.’

‘The firm exhibits depth of knowledge. They are upfront, always thinking about other avenues and coming up with solutions.’

Principaux clients

Genesis Energy


Manawa Energy


Ockham Group Ltd


Fotowatio Renewable Ventures BV


NZ Transport Agency


BlackRock


Hayden & Rollett


ICD Property


The Centre for Climate Action Joint Venture Ltd


Arculus Holdings Limited


Principaux dossiers


  • Assisted Manawa with an application for a binding ruling and special determination in relation to a change in spreading method under the financial arrangement rules.
  • Assisted a client with tax advice on a number of matters, such as the tax treatment of grant and equity funding.
  • Advised Waka Kotahi on the GST consequences for a National Ticketing Solution for use across the country.