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Recognising Tim Stewart’s Expertise in Trust Taxation

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DATE PUBLISHED
March 25, 2026

Congratulations to Mayne Wetherell Special Counsel Tim Stewart, author of the “Taxation of Trusts” chapter in the recently released Third Edition of Equity and Trusts in New Zealand.

Trusts remain an important feature of New Zealand’s legal landscape, and their tax treatment can be complex and has been the subject of many changes in recent years. Tim’s chapter provides a comprehensive overview of the different categories of trust for tax purposes, their tax treatment, and key planning and compliance considerations to be aware of. Drawing on Tim’s experience advising on trusts and their tax treatment both in New Zealand and in Guernsey, Tim’s chapter also highlights some of the more onerous aspects of the New Zealand’s tax rules as they apply to trusts in a cross-border context, which can be problematic for individuals relocating to New Zealand who have some connection with an existing trust established outside New Zealand.

Congratulations Tim and to all the contributors to the latest edition of Equity and Trusts in New Zealand.

Key contributors
Tim Stewart
Special Counsel
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Tax
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