Tax

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Whether at home or across borders, tax is complicated and can be a very significant cost. We’ll help you understand your tax obligations and optimise your position.

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With multiple independent accolades, including Tier 1 ranking by The Legal 500 Asia Pacific, our National Tax Team provides innovative tax structuring advice, tax advisory services and representation for tax disputes.  
We work closely with our clients to understand their objectives, and design and implement effective, commercial solutions.  We work in combination with experts from across our New Zealand firm and the broader MinterEllison Legal Group to deliver seamless advice, balancing tax risks and opportunities with broader business considerations.

In today’s environment, it is more important than ever to have a strong, collaborative relationship with Inland Revenue. We have a proven track record in obtaining binding rulings from Inland Revenue on complex arrangements, and settling tax disputes with Inland Revenue on favourable terms.

One of the most experienced private equity teams in New Zealand – very commercial, very responsive to timelines. The Legal 500 Asia-Pacific


Our clients include market leading national and multinational clients in numerous sectors, including:

  • Mergers and acquisitions
  • Banking and finance
  • Private equity and venture capital
  • Property and real estate
  • Construction and infrastructure
  • Technology 
  • Forestry
  • The not for profit sector
  • Crypto and blockchain

We advise on all aspects of New Zealand tax, including:

  • Income tax
  • Withholding taxes and the approved issuer levy
  • International tax
  • Tax due diligence reports
  • Transfer pricing
  • Fringe benefit tax 
  • Goods and services tax
  • Customs duties
  • Compliance with the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS
 

Top-class service, very professional, very commercial and very insightful. I highly recommend them for anyone looking for a leading law firm. Chambers Asia Pacific 2023

  

Recent highlights
Providing legal and strategic advice to FIFA

Working with MinterEllison Australia to support FIFA with its tax and legal requirements to enable the successful delivery of the FIFA Women’s World Cup 2023™ competition across New Zealand and Australia.  

Transmission Gully PPP Project

Advising Wellington Gateway Project on various tax related aspects of the Transmission Gully motorway Public Private Partnership (PPP) project.

Mergers and acquisitions

Tax due diligence and advising on the tax structuring of significant business transactions, recently including:

  • Fonterra on the sale of its Soprole dairy business in Chile to Peruvian diary company, Gloria Foods, that will result in Fonterra receiving approximately NZD1.055 billion.
  • Auckland Radiology Group on its sale of the ARG business to Infratil
  • EBOS on its acquisition of LifeHealthcare for A$1.167 billion
  • The New Zealand Government Treasury on the NZ$2 billion buy back of the shares in Kiwi Group Holdings Limited from New Zealand Post, the NZ Superannuation Fund and ACC
  • Tokyo-listed global insurer, Dai-ichi Life, on acquisition of Partners Life Limited, for just under NZ$1 billion
  • Healthscope on sale of its New Zealand pathology business to New Zealand Superannuation Fund and the Canadian Ontario Teachers’ Pension Plan
  • Aon New Zealand on the sale of its superannuation business
Progressive home ownership scheme

Advising Kāinga Ora on the design and structure of its progressive home ownership scheme.

Sharesies

Providing tax and fund structuring advice to Sharesies on its initial and ongoing investment products. 

Crypto asset arrangements

Advising private clients on significant crytpo asset tax issues and representing them in discussions with Inland Revenue.

Related expertise

Our lawyers provide clients with clear, strategic and commercial solutions that create lasting impacts to their business

Charities and not-for-profit entities

Tax controversy and litigation