Solutions driven

We seek technically correct, commercial, sustainable tax solutions for our clients.

Buddle Findlay's tax lawyers advise on all aspects of New Zealand direct and indirect taxation including income tax, GST and duties. 

Every transaction has a taxation consequence.  We help our clients to identify those consequences and we provide solutions to ensure that every transaction undertaken is properly understood and is tax efficient.  Taxation law is a dynamic field.  We keep a close watch on current developments to monitor the impact of changes on our clients and regularly make submissions on proposed legislative changes.

We have a market-leading tax disputes team.  We are frequently involved in tax cases at all levels of the New Zealand judicial system.

Our team

Buddle Findlay has two tax partners, Neil Russ and Tony Wilkinson, one special counsel, Alexandra Low, two senior associates, Carrie Lui and Jo Giboney, and a team of senior solicitors and solicitors.  We also have a number of partners and solicitors in our banking, commercial and litigation teams with specialist tax knowledge and skills, developed over many years of dealing with tax issues as part of their own specialist work.

In 2008, we won 2 awards for our work - an ALB Award for the ARH/Auckland Waterfront redevelopment, and an International Tax Review award for New Zealand tax controversy firm of the year.

In 2009, we were shortlisted by the International Tax Review for New Zealand tax controversy firm of the year and New Zealand tax firm of the year. 

Neil Russ is named in the international Tax Directors Handbook 2011 as one of the top 250 tax advisers in the world, one of just 3 New Zealanders in that group.

Clients and services

We are particularly strong in corporate and finance tax matters.  We provide structuring and tax advice to private and public companies, individuals and unincorporated bodies at every stage of their development.

Our team advises on tax-effective structures for domestic and international business operations.  We have considerable experience in in-bound and out-bound investment.

"A solid corporate-focused practice."  "We get timely, efficient service that maintains a pleasant working relationship." - Chambers and Partners

Recent work

  • Advising Kiwibank on its Euro-commercial paper and Australian Bond programmes
  • Advising on the bond debt issuance programme undertaken by Greenstone Energy (now Z Energy)
  • Advising HRL Morrison & Co, the manager of the Public Infrastructure Partnership Fund, on various aspects in connection to the establishment and operation of the Fund
  • Advising Greenstone Energy on the acquisition of Shell's downstream assets
  • Advising Auckland Regional Holdings on the Auckland Waterfront, which will result in the transformation of a major part of Auckland’s downtown waterfront
  • Advising Suntory on its NZ$1.4b acquisition of Frucor Beverages Group
  • Advising Ministry of Economic Development on emissions trading issues
  • Advising the Crown on the Whirinaki Power Station
  • Advising Ministry of Agriculture and Fisheries and Ministry for the Environment on emissions trading issues
  • Advising non-resident parties on the establishment of a New Zealand limited partnership to invest in emissions units
  • Advising non-residents on the establishment of New Zealand limited partnership structures
  • Advising Wellington International Airport on the issue of NZ$100m of bonds
  • Advising Auckland City Council on its acquisition of Westhaven and Hobson West marinas
  • Advising Pacific Equity Partners and others on aspects of its acquisitions of Whitcoulls Group, Guardian Healthcare, Tegel and Griffins
  • Advising Merrill Lynch/Pacific Equity Partners on its acquisition of Veda Advantage
  • Advising Crown Forestry Rental Trust on its tax status, including the victory in the Privy Council
  • Advising on a major restructuring of a significant unlisted company with operations in New Zealand, Australia, Singapore, Japan and the United States of America
  • Tax audits and disputes involving high net worth individuals, corporates, trusts and charitable and educational institutions
  • Development of new financial products, including obtaining numerous binding rulings and providing legal tax sign-off where appropriate
  • Structured finance, including obtaining binding rulings
  • Development of tax policy and new tax legislation, directly and through our involvement with the New Zealand Law Society, as well as on behalf of our corporate clients