Andrew Ryan

Partner - Tax

Andrew is the head of the MinterEllisonRuddWatts tax team. He is a chartered accountant and lawyer who has been a tax adviser since 1993.

Andrew is experienced in advising clients on all aspects of New Zealand tax laws, and assists on structuring business to be tax efficient and compliant from a New Zealand and cross-border perspective.

Andrew has particular expertise in corporate taxation and obtaining binding rulings from Inland Revenue, including corporate and trust structuring, tax disputes, rulings and settlements, employment and executive remuneration taxation and mergers and acquisitions.

He acts for employers with stock option plans and high net worth individuals looking to migrate to New Zealand. Andrew has advised domestic and international clients on the full range of taxation related matters.

Andrew practices in all areas of corporate tax law for his clients which include the leading New Zealand banks, many corporates, private equity funds and international financial institutions and companies.

Professional background

Recent work

Acquisition of NZ skincare brand

Advised CITIC Capital on all aspects of the acquisition of 100% of the shares in Trilogy International Limited by way of a scheme of arrangement, including New Zealand tax compliance, due diligence, scheme document negotiation, bank financing, the court process and liaising with multiple regulators.

Blueberry sorting

Advised TOMRA on its $67m acquisition of BBC Technologies, a leading manufacturer of blueberry sorting equipment.

Establishment of YouWealth

Assisted with establishing managed investment scheme, YouWealth – BNZ Investment Services’ flagship retail managed funds offering.

ANZ New Zealand Securities Limited

Assisted on the sale of its online share and bond trading platform to First NZ Capital Securities Limited, along with negotiating a strategic alliance agreement pursuant to which ANZ will retain a retail debt capital markets distribution capability.

The Co-operative Bank Limited

Acted for The Co-operative Bank Limited in connection with the issue of a new series of bonds under The Co-operative Bank RMBS Trust, advising on the tax consequences that follow an issue of bonds.


  • 1996, New Zealand


  • MTaxS (Hons), University of Auckland
  • CA, Institute of Chartered Accountants
  • LLB, University of Otago
  • BCA, Victoria University of Wellington


  • Member, Institute of Chartered Accountants of New Zealand
  • Member, International Fiscal Association (New Zealand)
  • Member, New Zealand Law Society Tax Reform Committee


  • Corporate Tax
  • Employment Taxation
  • GST
  • Mergers and Acquisitions
  • Tax Disputes
  • Trust Structuring


  • Ranked as a leading Tax lawyer, Chambers Asia-Pacific
  • Ranked as a Leading Individual – Tax, The Legal 500 Asia Pacific
  • Recognised for Tax Law, Best Lawyers
  • Ranked as a leading Tax lawyer, World Tax