Chris Harker
Partner

Chris Harker
Partner
Chris has advised on the tax aspects of some of New Zealand’s most significant corporate, infrastructure and financing transactions. He also assists clients with engagements with Inland Revenue, including binding ruling applications, audits and disputes.
Chris advises on all aspects of New Zealand tax law, with particular expertise in mergers and acquisitions, corporate restructurings, infrastructure projects (including PPPs) and financing arrangements. He has advised on the establishment and operation of employee share schemes, and on tax and related structuring considerations for cross-border investment. His clients include listed and unlisted corporates, private equity sponsors, financial institutions and infrastructure investors.
Both in relation to significant transactions and more generally, Chris supports clients in managing their tax risk and, where relevant, in engaging with Inland Revenue. Clients value Chris’s ability to distil complex tax issues into clear, workable advice that allows them to progress transactions with confidence.
Chris
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transactions
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 Brockwell Capital and other insurers in relation to W&I insurance on various acquisitions (insurance).
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 PPPs (from a tax perspective), including the ShapED consortium in connection with the ‘Schools 3’ PPP project, and the Future Schools Partners consortium in connection with the ‘Schools 2’ PPP project (educational infrastructure).
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 the senior lenders to two solarZero securitisation trusts following the commencement of liquidation of solarZero (energy).
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