Tax
Mayne Wetherell advises on all types of New Zealand direct and indirect taxation. Our team of leading tax experts has advised many of New Zealand’s and Australia’s largest corporates, banks and financial institutions.
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We advise on the tax aspects of many of New Zealand’s most significant commercial transactions. Our tax experts work seamlessly with our finance, corporate and restructuring and insolvency practices. We are also frequently asked to separately provide specialist tax input on significant transactions or material tax issues, working with other law and accounting firms and often providing second opinions on the most difficult tax issues.
We are at the forefront of tax policy debate and development, placing us at the cutting edge of tax reforms and their possible impact on our clients. We have represented multinational groups, other large businesses, and individuals in their dealings with Inland Revenue, both in obtaining advance tax rulings or other guidance from Inland Revenue, and in disputes, from the initial audit stage to (in some cases) litigation before the courts (see Tax Controversy). That familiarity with the full context in which tax risks may need to be managed sets Mayne Wetherell’s tax practice apart, enabling us to help our clients minimise risk up-front having regard to the client’s approach to risk management and commercial drivers.
Our services
Inland Revenue rulings and tax law reform
Finance and capital raisings
Corporate tax and M&A
Warranty and indemnity insurance
Infrastructure and project finance
Customs and excise
Work Highlights
Advised the Australian Securitisation Forum in advocating (including through submissions to Select Committee and representations at ministerial level) for legislative amendments to simplify the tax treatment of securitisations financial services (advocacy).
Advised Avanti Finance in respect of structured and debt capital markets transactions (financial services).
Advised Genesis Energy and FRV (as participants in the Solar-Gen Joint Venture) in respect of the acquisition of large-scale solar development sites, including at Lauriston, Edgecumbe, Leeston and Foxton (energy).
Advised Arteva Funding (Pemba Capital Partners) in relation to the implementation of securitisation warehouse finance to Arteva in New Zealand to support the acquisition of Hunter Premium Funding in New Zealand by Arteva in 2025 (financial services).
Advised the senior lenders to two solarZero securitisation trusts following the commencement of liquidation of solarZero (energy).
Advised Spark on the acquisition by Ontario Teachers’ Pension Plan Board of a 70% interest in Spark’s passive tower infrastructure business for NZ$900 million (telecommunications).
Advised Spark New Zealand on the agreement to sell to Pacific Equity Partners a 75% stake in Spark New Zealand’s data centre business, which values the business at up to NZ$705 million (telecommunications).
Advised Tax Traders in respect of the establishment of the first asset-backed commercial paper programme secured by provisional tax deposits held on account with Inland Revenue (tax services).
Advised Watercare in respect of its establishment of and issuances under its New Zealand medium term note and commercial paper programmes, its Australian medium term note programme and its European medium term note programme (water infrastructure).
Recognised for excellence, trusted by clients
Mayne Wetherell has a well-regarded tax practice that frequently acts for major corporations and financial services clients. The team provides advice in relation to the taxation elements of corporate and debt-related transactions, as well as acting for clients in tax litigation.
Recognised for excellence, trusted by clients
Mayne Wetherell's team has the ability to cut through complexity, clearly explain issues and identify solutions.
Recognised for excellence, trusted by clients
Mayne Wetherell are proactive and solution-driven, which enabled us to navigate unforeseen tax challenges and solve these on time.
Recognised for excellence, trusted by clients
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.
Recognised for excellence, trusted by clients
Very practical, pragmatic and do a fantastic job of distilling complex matters into clear and easy to understand key points.
Recognised for excellence, trusted by clients
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.
Recognised for excellence, trusted by clients
The team delivers quality, comprehensive work while also being able to distill this into an understandable summary.
Our experts
Partner
Brendan
Brown
Partner
Chris
Harker
Special Counsel
Tim
Stewart
Related expertise
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